1 April 2023 false No description of principal activity Taxfiler 2024.6 SC720594business:PrivateLimitedCompanyLtd2023-04-012024-03-31 SC7205942023-03-31 SC7205942023-04-012024-03-31 SC720594business:AuditExempt-NoAccountantsReport2023-04-012024-03-31 SC720594business:FilletedAccounts2023-04-012024-03-31 SC7205942024-03-31 SC720594business:Director12023-04-012024-03-31 SC720594business:RegisteredOffice2023-04-012024-03-31 SC7205942023-03-31 SC720594core:WithinOneYear2024-03-31 SC720594core:WithinOneYear2023-03-31 SC720594core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC720594core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 SC720594core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC720594core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC720594core:PreviouslyStatedAmount2024-03-31 SC720594core:PreviouslyStatedAmount2023-03-31 SC720594business:SmallEntities2023-04-012024-03-31 SC720594countries:Scotland2023-04-012024-03-31 SC720594core:LandBuildings2023-04-012024-03-31 SC720594core:PlantMachinery2023-04-012024-03-31 SC720594core:LandBuildings2023-03-31 SC720594core:PlantMachinery2023-03-31 SC720594core:LandBuildings2024-03-31 SC720594core:PlantMachinery2024-03-31 SC7205942022-01-212023-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC720594 (Scotland)
WDN Commercial Ltd Unaudited accounts for the year ended 31 March 2024
WDN Commercial Ltd Unaudited accounts Contents
Page
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WDN Commercial Ltd Company Information for the year ended 31 March 2024
Director
W D Noble
Company Number
SC720594 (Scotland)
Registered Office
MARFIELD HOUSE MARFIELD FARM NINEMILEBURN PENICUIK MIDLOTHIAN EH26 9LT SCOTLAND
Accountants
LD Bookkeeping & Accountancy Services 37 Wilson Avenue Dalkeith midlothian EH22 2DS
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WDN Commercial Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
745,684 
489,393 
Current assets
Inventories
153,368 
17,000 
Debtors
46,724 
64,978 
Cash at bank and in hand
38,212 
507,022 
238,304 
589,000 
Creditors: amounts falling due within one year
(895,573)
(1,040,917)
Net current liabilities
(657,269)
(451,917)
Total assets less current liabilities
88,415 
37,476 
Provisions for liabilities
Deferred tax
(5,576)
(3,186)
Net assets
82,839 
34,290 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
82,838 
34,289 
Shareholders' funds
82,839 
34,290 
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 November 2024 and were signed on its behalf by
W D Noble Director Company Registration No. SC720594
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WDN Commercial Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
WDN Commercial Ltd is a private company, limited by shares, registered in Scotland, registration number SC720594. The registered office is MARFIELD HOUSE MARFIELD FARM, NINEMILEBURN, PENICUIK, MIDLOTHIAN, EH26 9LT, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Nil
Plant & machinery
25% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
472,623 
22,360 
494,983 
Additions
260,484 
- 
260,484 
At 31 March 2024
733,107 
22,360 
755,467 
Depreciation
At 1 April 2023
- 
5,590 
5,590 
Charge for the year
- 
4,193 
4,193 
At 31 March 2024
- 
9,783 
9,783 
Net book value
At 31 March 2024
733,107 
12,577 
745,684 
At 31 March 2023
472,623 
16,770 
489,393 
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WDN Commercial Ltd Notes to the Accounts for the year ended 31 March 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
40,724 
64,978 
Trade debtors
6,000 
- 
46,724 
64,978 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
45,914 
374,868 
Taxes and social security
12,469 
3,283 
Loans from directors
835,635 
661,441 
Accruals
1,555 
1,325 
895,573 
1,040,917 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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