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Logo On Report
Registered Number: 01001210
England and Wales

 

 

 

W.H.M. DESIGN LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Director Daniel Bramham
Registered Number 01001210
Registered Office Unit 24, First Floor
14 Feathers Place
London
SE10 9NE
Accountants Ward Williams Creatives Limited
Belgrave House
39-43 Monument Hill
Weybridge
Surrey
KT13 8RN
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,053    2,524 
Investments   4,515 
1,053    7,039 
Current assets      
Debtors 4 264,459    211,756 
Cash at bank and in hand 35,482    34,793 
299,941    246,549 
Creditors: amount falling due within one year 5 (284,732)   (226,442)
Net current assets 15,209    20,107 
 
Total assets less current liabilities 16,262    27,146 
Creditors: amount falling due after more than one year 6 (15,067)   (25,943)
Provisions for liabilities 7 (263)  
Net assets 932    1,203 
 

Capital and reserves
     
Called up share capital 64    64 
Profit and loss account 868    1,137 
Shareholders' funds 932    1,201 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 04 December 2024 and were signed by:


-------------------------------
Daniel Bramham
Director
2
General Information
W.H.M. Design Limited is a private company, limited by shares, registered in England and Wales, registration number 01001210, registration address Unit 24, First Floor, 14 Feathers Place, London, SE10 9NE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Fixtures and Fittings 25% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 13 (2023 : 13).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 May 2023 14,307    1,348    15,655 
Additions    
Disposals    
At 30 April 2024 14,307    1,348    15,655 
Depreciation
At 01 May 2023 12,457    674    13,131 
Charge for year 1,134    337    1,471 
On disposals    
At 30 April 2024 13,591    1,011    14,602 
Net book values
Closing balance as at 30 April 2024 716    337    1,053 
Opening balance as at 01 May 2023 1,850    674    2,524 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 136,862    105,641 
Provision for Doubtful Debts   (6,000)
Prepayments & Accrued Income 1,997    4,515 
Other Debtors 4,600    12,600 
143,459    116,756 

4.

Debtors: amounts falling due after one year

2024
£
  2023
£
Amount Owed by Group Undertakings 121,000    95,000 
121,000    95,000 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 32,344    43,995 
Bank Loans & Overdrafts (Secured) 10,648    9,626 
Corporation Tax 53,391    29,756 
PAYE & Social Security 14,989    4,697 
Accrued Expenses   2,500 
Deferred Income 51,505    81,505 
Pension Control Account 1,967    1,533 
Directors' Current Accounts 1,695    3,150 
VAT 118,193    49,680 
284,732    226,442 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 15,067    25,943 
15,067    25,943 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 263   
263   

8.

Related Parties

As at the balance sheet date an aggregated total of £121,000 was owed by the Greenwich Design Limited (the parent) to W.H.M Design Limited (the subsidiary). The amounts owed are interest free and repayable on demand.
3