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Registered number: 06670273
Wonderland Agency Limited
Financial Statements
For The Year Ended 31 March 2024
Finling Associates Ltd
2 Printer's Yard
90a The Broadway
London
SW19 1RD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06670273
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,966 5,755
9,966 5,755
CURRENT ASSETS
Debtors 5 1,728,784 770,152
Cash at bank and in hand 2,325,628 2,452,344
4,054,412 3,222,496
Creditors: Amounts Falling Due Within One Year 6 (3,608,144 ) (2,801,155 )
NET CURRENT ASSETS (LIABILITIES) 446,268 421,341
TOTAL ASSETS LESS CURRENT LIABILITIES 456,234 427,096
Creditors: Amounts Falling Due After More Than One Year 7 (330,093 ) (456,111 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,492 ) (1,093 )
NET ASSETS/(LIABILITIES) 123,649 (30,108 )
CAPITAL AND RESERVES
Called up share capital 8 636 130
Profit and Loss Account 123,013 (30,238 )
SHAREHOLDERS' FUNDS 123,649 (30,108)
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
L M Lutostanska Enthoven
Director
3 October 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
Wonderland Agency Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06670273 . The registered office is 385-389 Oxford Street, London, W1C 2NB.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 Straight line over 3 years
Fixtures & Fittings Straight line over 7 years
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2023: 7)
11 7
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2023 34,317 12,839 47,156
Additions 8,518 - 8,518
As at 31 March 2024 42,835 12,839 55,674
Depreciation
As at 1 April 2023 28,562 12,839 41,401
Provided during the period 4,307 - 4,307
As at 31 March 2024 32,869 12,839 45,708
Net Book Value
As at 31 March 2024 9,966 - 9,966
As at 1 April 2023 5,755 - 5,755
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,413,746 456,108
Prepayments and accrued income 127,534 102,524
Other debtors 187,504 211,520
1,728,784 770,152
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 245,937 130,909
Bank loans and overdrafts 126,018 125,556
Corporation tax 282,394 76,292
Other taxes and social security 306,235 34,990
Other creditors 81,794 38,641
Accruals and deferred income 2,565,766 2,394,767
3,608,144 2,801,155
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 330,093 456,111
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Page 5
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
10,000 Ordinary A shares of £ 0.010 each 100 100
1,000 Ordinary B shares of £ 0.010 each 10 10
1,000 Ordinary C shares of £ 0.010 each 10 10
50,638 Ordinary D shares of £ 0.010 each 506 -
1,000 Redeemable Shares of £ 0.010 each 10 10
636 130
Shares issued during the period: £
50,638 Ordinary D shares of £ 0.010 each 506
During the year, the following classes of shares were subdivided as follows:
Each A Ordinary £1 share was subdivided into 100 A Ordinary £0.01 shares
Each B Ordinary £1 share was subdivided into 100 B Ordinary £0.01 shares
Each C Ordinary £1 share was subdivided into 100 C Ordinary £0.01 shares
Each Redeemable share of £1 each was subdivided into 100 Redeemable shares of £0.01 each  
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mrs Lora Lutostanska Enthoven 51,176 2,854 51,176 - 2,854
The above loan was unsecured, repayable on demand, and carried an annual interest rate of 2.25%.
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 793,755 981,265
Page 5