IRIS Accounts Production v25.1.0.734 09222966 director 30.9.23 29.9.24 29.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh092229662023-09-29092229662024-09-29092229662023-09-302024-09-29092229662022-09-29092229662022-09-302023-09-29092229662023-09-2909222966ns15:EnglandWales2023-09-302024-09-2909222966ns14:PoundSterling2023-09-302024-09-2909222966ns10:Director12023-09-302024-09-2909222966ns10:PrivateLimitedCompanyLtd2023-09-302024-09-2909222966ns10:SmallEntities2023-09-302024-09-2909222966ns10:AuditExempt-NoAccountantsReport2023-09-302024-09-2909222966ns10:SmallCompaniesRegimeForDirectorsReport2023-09-302024-09-2909222966ns10:SmallCompaniesRegimeForAccounts2023-09-302024-09-2909222966ns10:FullAccounts2023-09-302024-09-2909222966ns10:RegisteredOffice2023-09-302024-09-2909222966ns5:CurrentFinancialInstruments2024-09-2909222966ns5:CurrentFinancialInstruments2023-09-2909222966ns5:Non-currentFinancialInstruments2024-09-2909222966ns5:Non-currentFinancialInstruments2023-09-2909222966ns5:ShareCapital2024-09-2909222966ns5:ShareCapital2023-09-2909222966ns5:RetainedEarningsAccumulatedLosses2024-09-2909222966ns5:RetainedEarningsAccumulatedLosses2023-09-2909222966ns5:PlantMachinery2023-09-302024-09-2909222966ns5:PlantMachinery2023-09-2909222966ns5:PlantMachinery2024-09-2909222966ns5:PlantMachinery2023-09-2909222966ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-2909222966ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-2909222966ns5:WithinOneYear2024-09-2909222966ns5:WithinOneYear2023-09-2909222966ns5:BetweenOneFiveYears2024-09-2909222966ns5:BetweenOneFiveYears2023-09-2909222966ns5:AllPeriods2024-09-2909222966ns5:AllPeriods2023-09-29
REGISTERED NUMBER: 09222966 (England and Wales)















Financial Statements for the Year Ended 29 September 2024

for

WKDC Limited

WKDC Limited (Registered number: 09222966)






Contents of the Financial Statements
for the Year Ended 29 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WKDC Limited

Company Information
for the Year Ended 29 September 2024







DIRECTOR: K Burchall





REGISTERED OFFICE: 116 Duke Street
Liverpool
Merseyside
L1 5JW





REGISTERED NUMBER: 09222966 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

WKDC Limited (Registered number: 09222966)

Balance Sheet
29 September 2024

29.9.24 29.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,836 8,789

CURRENT ASSETS
Stocks 10,000 9,500
Debtors 5 1,963 -
Cash at bank and in hand 206,587 205,322
218,550 214,822
CREDITORS
Amounts falling due within one year 6 111,407 106,694
NET CURRENT ASSETS 107,143 108,128
TOTAL ASSETS LESS CURRENT
LIABILITIES

111,979

116,917

CREDITORS
Amounts falling due after more than one
year

7

5,201

12,219
NET ASSETS 106,778 104,698

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 106,678 104,598
SHAREHOLDERS' FUNDS 106,778 104,698

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

WKDC Limited (Registered number: 09222966)

Balance Sheet - continued
29 September 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 director and authorised for issue on 27 June 2025 and were signed by:





K Burchall - Director


WKDC Limited (Registered number: 09222966)

Notes to the Financial Statements
for the Year Ended 29 September 2024

1. STATUTORY INFORMATION

WKDC 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

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

The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost and 10% on cost

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

Financial instruments
Directors loans (being repayable on demand) trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

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.


WKDC Limited (Registered number: 09222966)

Notes to the Financial Statements - continued
for the Year Ended 29 September 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 30 September 2023
and 29 September 2024 34,550
DEPRECIATION
At 30 September 2023 25,761
Charge for year 3,953
At 29 September 2024 29,714
NET BOOK VALUE
At 29 September 2024 4,836
At 29 September 2023 8,789

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.9.24 29.9.23
£    £   
Other debtors 1,963 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.9.24 29.9.23
£    £   
Bank loans and overdrafts 7,017 7,016
Trade creditors 38,887 39,569
Taxation and social security 62,062 55,120
Other creditors 3,441 4,989
111,407 106,694

WKDC Limited (Registered number: 09222966)

Notes to the Financial Statements - continued
for the Year Ended 29 September 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.9.24 29.9.23
£    £   
Bank loans 5,201 12,219

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
29.9.24 29.9.23
£    £   
Within one year 11,920 8,776
Between one and five years 10,970 19,746
22,890 28,522