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Registered number: 01383650
Wbrdesign Limited
Financial Statements
For The Year Ended 31 July 2023
Lennards
The Vicarage, 31 Great King Street
Macclesfield
Cheshire
SK11 6PL
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01383650
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4 4
4 4
CURRENT ASSETS
Debtors 5 3,722 3,710
Cash at bank and in hand - 2,767
3,722 6,477
Creditors: Amounts Falling Due Within One Year 6 (31,993 ) (24,001 )
NET CURRENT ASSETS (LIABILITIES) (28,271 ) (17,524 )
TOTAL ASSETS LESS CURRENT LIABILITIES (28,267 ) (17,520 )
NET LIABILITIES (28,267 ) (17,520 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (28,269 ) (17,522 )
SHAREHOLDERS' FUNDS (28,267) (17,520)
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Brian Harry Abbott
Director
23/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wbrdesign Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01383650 . The registered office is 126 High Street West, Glossop, Derbyshire, SK13 8HJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% per annum of cost
Fixtures & Fittings 20% per annum of cost
Computer Equipment 20% per annum of cost
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2022 5,502 1,184 10,518 17,204
As at 31 July 2023 5,502 1,184 10,518 17,204
Depreciation
As at 1 August 2022 5,501 1,182 10,517 17,200
As at 31 July 2023 5,501 1,182 10,517 17,200
Net Book Value
As at 31 July 2023 1 2 1 4
As at 1 August 2022 1 2 1 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,222 3,210
Other debtors 500 500
3,722 3,710
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,746 (50 )
Bank loans and overdrafts 2,767 -
Other taxes and social security 1,465 815
VAT 866 2,787
Accruals and deferred income 981 996
Directors' loan accounts 24,168 19,453
31,993 24,001
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Page 4
Page 5
Dividends paid to directors
9. Related Party Transactions
All related party transactions are at market value unless otherwise stated.
Page 5