2023-12-012024-11-302024-11-30false06000976W.D.A. (U.K.) 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W.D.A. (U.K.) Limited

Registered Number
06000976
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

W.D.A. (U.K.) Limited
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

Stephen Wilson

Company Secretary

Andrew James Michael Gooding

Registered Address

The Studio
59 Graydon Avenue
Chichester
PO19 8RG

Registered Number

06000976 (England and Wales)
W.D.A. (U.K.) Limited
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets36,0008,000
Tangible assets41,012399
7,0128,399
Current assets
Debtors47,81083,844
Cash at bank and on hand20,08637,340
67,896121,184
Creditors amounts falling due within one year(42,083)(74,372)
Net current assets (liabilities)25,81346,812
Total assets less current liabilities32,82555,211
Creditors amounts falling due after one year(27,217)(43,094)
Provisions for liabilities(268)(106)
Net assets5,34012,011
Capital and reserves
Called up share capital100100
Profit and loss account5,24011,911
Shareholders' funds5,34012,011
The financial statements were approved and authorised for issue by the Director on 1 August 2025, and are signed on its behalf by:
Stephen Wilson
Director
Registered Company No. 06000976
W.D.A. (U.K.) Limited
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
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 policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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 and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings4
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year33
3.Intangible assets

Total

£
Cost or valuation
At 01 December 2340,000
At 30 November 2440,000
Amortisation and impairment
At 01 December 2332,000
Charge for year2,000
At 30 November 2434,000
Net book value
At 30 November 246,000
At 30 November 238,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 2315,664
Additions991
At 30 November 2416,655
Depreciation and impairment
At 01 December 2315,266
Charge for year377
At 30 November 2415,643
Net book value
At 30 November 241,012
At 30 November 23399
5.Other commitments
The company had total commitments at the year end of £16,777 (2023: £11,782).
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Stephen Wilson56,77731,26467,10820,933
56,77731,26467,10820,933
Interest is charged on the above loan at the HMRC Official Rate of Interest.