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REGISTERED NUMBER: 05086778 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

SMALL WONDERS PDN LIMITED

SMALL WONDERS PDN LIMITED (REGISTERED NUMBER: 05086778)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SMALL WONDERS PDN LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTORS: H Connaughton
Y J Corless





SECRETARY: Y J Corless





REGISTERED OFFICE: Connaughton House
Mount Road
Levenshulme
Manchester
M19 3BH





REGISTERED NUMBER: 05086778 (England and Wales)





ACCOUNTANTS: Connaughton & Co
2nd Floor, Boulton House
17-21 Chorlton Street
Manchester
M1 3HY

SMALL WONDERS PDN LIMITED (REGISTERED NUMBER: 05086778)

BALANCE SHEET
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,229 6,536
5,229 6,536

CURRENT ASSETS
Debtors 6 2,497 2,006
Cash at bank 41,834 5,566
44,331 7,572
CREDITORS
Amounts falling due within one year 7 17,286 15,453
NET CURRENT ASSETS/(LIABILITIES) 27,045 (7,881 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,274

(1,345

)

CREDITORS
Amounts falling due after more than one
year

8

40,399

45,586
NET LIABILITIES (8,125 ) (46,931 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 (8,225 ) (47,031 )
SHAREHOLDERS' FUNDS (8,125 ) (46,931 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

SMALL WONDERS PDN LIMITED (REGISTERED NUMBER: 05086778)

BALANCE SHEET - continued
31 March 2025


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 18 July 2025 and were signed on its behalf by:





Y J Corless - Director


SMALL WONDERS PDN LIMITED (REGISTERED NUMBER: 05086778)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Small Wonders PDN 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.

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, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of five 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.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on reducing balance

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.

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 21 (2024 - 24 ) .

SMALL WONDERS PDN LIMITED (REGISTERED NUMBER: 05086778)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 13,333
AMORTISATION
At 1 April 2024
and 31 March 2025 13,333
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 31,620 5,986 37,606
DEPRECIATION
At 1 April 2024 28,650 2,420 31,070
Charge for year 594 713 1,307
At 31 March 2025 29,244 3,133 32,377
NET BOOK VALUE
At 31 March 2025 2,376 2,853 5,229
At 31 March 2024 2,970 3,566 6,536

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 1,227 -
Prepayments and accrued income 1,270 2,006
2,497 2,006

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 5,187 5,059
Trade creditors 20 1
Tax 31 -
Accruals and deferred income 12,048 10,393
17,286 15,453

SMALL WONDERS PDN LIMITED (REGISTERED NUMBER: 05086778)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans - 1-2 years 2,646 5,187
Bank loans - 2-5 years - 2,646
Directors' loan accounts 37,753 37,753
40,399 45,586

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 April 2024 (47,031 )
Profit for the year 38,806
At 31 March 2025 (8,225 )