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REGISTERED NUMBER: 05251008 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Wendy's Broadcast Services Limited

Wendy's Broadcast Services Limited (Registered number: 05251008)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Wendy's Broadcast Services Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: WA Appleton
PP Frost





REGISTERED OFFICE: Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR





REGISTERED NUMBER: 05251008 (England and Wales)





ACCOUNTANTS: EBA
Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR

Wendy's Broadcast Services Limited (Registered number: 05251008)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 32,768 43,527
32,768 43,527

CURRENT ASSETS
Stocks 120,880 119,000
Debtors 6 20,693 114,008
Cash at bank and in hand 51,850 109,115
193,423 342,123
CREDITORS
Amounts falling due within one year 7 58,678 224,824
NET CURRENT ASSETS 134,745 117,299
TOTAL ASSETS LESS CURRENT
LIABILITIES

167,513

160,826

CREDITORS
Amounts falling due after more than one
year

8

(173,618

)

(129,090

)

PROVISIONS FOR LIABILITIES (1,412 ) (10,966 )
NET (LIABILITIES)/ASSETS (7,517 ) 20,770

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings (7,717 ) 20,570
(7,517 ) 20,770

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Wendy's Broadcast Services Limited (Registered number: 05251008)

Balance Sheet - continued
31 March 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 August 2024 and were signed on its behalf by:





WA Appleton - Director


Wendy's Broadcast Services Limited (Registered number: 05251008)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Wendy's Broadcast Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company is able to meet its day to day trading needs with the ongoing support of its creditors and, as such, the directors consider that the company is trading as a going concern.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill has been amortised over its useful life of 5 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 10% on reducing balance
Plant and machinery etc - 33% on cost and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Wendy's Broadcast Services Limited (Registered number: 05251008)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2023
and 31 March 2024 28,500
AMORTISATION
At 1 April 2023
and 31 March 2024 28,500
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 April 2023
and 31 March 2024 15,149 95,670 110,819
DEPRECIATION
At 1 April 2023 10,138 57,154 67,292
Charge for year 502 10,257 10,759
At 31 March 2024 10,640 67,411 78,051
NET BOOK VALUE
At 31 March 2024 4,509 28,259 32,768
At 31 March 2023 5,011 38,516 43,527

Wendy's Broadcast Services Limited (Registered number: 05251008)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£
COST
At 1 April 2023
and 31 March 2024 53,124
DEPRECIATION
At 1 April 2023 17,156
Charge for year 9,017
At 31 March 2024 26,173
NET BOOK VALUE
At 31 March 2024 26,951
At 31 March 2023 35,968

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Trade debtors 9,089 103,104
Other debtors 11,604 10,904
20,693 114,008

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Hire purchase contracts 5,473 5,214
Trade creditors 15,246 99,782
Taxation and social security 3,915 19,475
Other creditors 34,044 100,353
58,678 224,824

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£ £
Hire purchase contracts 23,618 29,090
Other creditors 150,000 100,000
173,618 129,090

9. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.