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Registered Number: 05251008
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 March 2025

for

WENDY'S BROADCAST SERVICES LIMITED

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 4 25,900    32,767 
25,900    32,767 
Current assets      
Stocks 90,471    120,880 
Debtors 52,275    20,693 
Cash at bank and in hand 39,504    51,849 
182,250    193,422 
Creditors: amount falling due within one year (129,322)   (58,676)
Net current assets 52,928    134,746 
 
Total assets less current liabilities 78,828    167,513 
Creditors: amount falling due after more than one year (150,000)   (173,618)
Provisions for liabilities   (1,412)
Net assets (71,172)   (7,517)
 

Capital and reserves
     
Called up share capital 200    200 
Profit and loss account (71,372)   (7,717)
Shareholders' funds (71,172)   (7,517)
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 16 July 2025 and were signed on its behalf by:


-------------------------------
WA Appleton
Director
1
General Information
Wendy's Broadcast Services Limited is a private company, limited by shares, registered in England and Wales, registration number 05251008, registration address Ground Floor, Rear Barn, The Brookdale Centre, Knutsford, Cheshire, WA16 0SR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The company is able to meet its day to day trading needs with the ongoing support of its creditors and, as such, the directors consider that the company is trading as a going concern.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
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 companys 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.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
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:
Motor Vehicles 25% Reducing Balance
Land and Buildings 10% Reducing Balance
Plant and Machinery 25% Reducing Balance
Computer Equipment 33% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 2).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2024 28,500    28,500 
Additions  
Disposals  
At 31 March 2025 28,500    28,500 
Amortisation
At 01 April 2024 28,500    28,500 
Charge for year  
On disposals  
At 31 March 2025 28,500    28,500 
Net book values
At 31 March 2025  
At 31 March 2024  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Computer Equipment   Motor Vehicles   Total
  £   £   £   £   £
At 01 April 2024 15,149    13,602    28,944    53,124    110,819 
Additions     1,458      1,458 
Disposals        
At 31 March 2025 15,149    13,602    30,402    53,124    112,277 
Depreciation
At 01 April 2024 10,640    12,869    28,370    26,173    78,052 
Charge for year 451    183    953    6,738    8,325 
On disposals        
At 31 March 2025 11,091    13,052    29,323    32,911    86,377 
Net book values
Closing balance as at 31 March 2025 4,058    550    1,079    20,213    25,900 
Opening balance as at 01 April 2024 4,509    733    574    26,951    32,767 

The net book value of Motor Vehicles includes £ 20,213 (2024 £26,951) in respect of assets leased under finance leases or hire purchase contracts.

5.

Controlling Parties

The company is controlled by the directors.


2