Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-312025-05-31false2024-06-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activitytruetrue 01312907 2024-06-01 2025-05-31 01312907 2023-06-01 2024-05-31 01312907 2025-05-31 01312907 2024-05-31 01312907 c:Director1 2024-06-01 2025-05-31 01312907 d:PlantMachinery 2024-06-01 2025-05-31 01312907 d:PlantMachinery 2025-05-31 01312907 d:PlantMachinery 2024-05-31 01312907 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 01312907 d:MotorVehicles 2024-06-01 2025-05-31 01312907 d:MotorVehicles 2025-05-31 01312907 d:MotorVehicles 2024-05-31 01312907 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 01312907 d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 01312907 d:CurrentFinancialInstruments 2025-05-31 01312907 d:CurrentFinancialInstruments 2024-05-31 01312907 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 01312907 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 01312907 d:ShareCapital 2025-05-31 01312907 d:ShareCapital 2024-05-31 01312907 d:RetainedEarningsAccumulatedLosses 2025-05-31 01312907 d:RetainedEarningsAccumulatedLosses 2024-05-31 01312907 c:FRS102 2024-06-01 2025-05-31 01312907 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 01312907 c:FullAccounts 2024-06-01 2025-05-31 01312907 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 01312907 c:PublicLimitedCompanyPLCNotQuotedOnAnyExchange 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 01312907









WILLIAN DESIGN LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2025

 
WILLIAN DESIGN LIMITED
REGISTERED NUMBER: 01312907

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2025

2025
2025
2024
2024
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
8,957
8,707

  
8,957
8,707

Current assets
  

Stocks
  
20,161
20,232

Debtors: amounts falling due within one year
 5 
137,046
28,206

Cash at bank and in hand
  
192,610
346,232

  
349,817
394,670

Creditors: amounts falling due within one year
 6 
(53,159)
(47,989)

Net current assets
  
 
 
296,658
 
 
346,681

Total assets less current liabilities
  
305,615
355,388

  

Net assets
  
305,615
355,388


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
295,615
345,388

  
305,615
355,388


Page 1

 
WILLIAN DESIGN LIMITED
REGISTERED NUMBER: 01312907
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 August 2025.

S G Goodman
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
WILLIAN DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

1.


General information

Willian Design Limited is a private company limited by shares and registered in England & Wales. The address of its registered office and principal place of business is 15 Leyden Road, Stevenage, Hertfordshire, SG1 2BW. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors therefore continue to adopt the going concern basis in preparing the company's financial statements.

 
2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Income and Retained Earnings.
Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Statement of Income and Retained Earnings within 'other operating income'.

 
2.4

Revenue

Revenue is recognised at the point when the customer receives the products ordered and is measured as the fair value of the consideration receivable, excluding discounts, rebates, value added tax and other sales taxes.  

Page 3

 
WILLIAN DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

 
2.5

Pensions

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.
The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the statement of financial position. The assets of the plan are held separately from the company in independently administered funds.

 
2.6

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the United Kingdom.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows..

Depreciation is provided on the following basis:

Plant and machinery
-
20% reducing balance
Motor vehicles
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of income and retained earnings.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a unit cost basis. 
At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised in the Statement of Income and Retained Earnings.

 
2.9

Debtors

Short term debtors are measured at transaction price, less any impairment. 

Page 4

 
WILLIAN DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

 
2.10

Creditors

Short term creditors are measured at the transaction price. 

 
2.11

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. 


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 6).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 June 2024
118,802
8,775
127,577


Additions
1,282
2,900
4,182


Disposals
-
(3,200)
(3,200)



At 31 May 2025

120,084
8,475
128,559



Depreciation


At 1 June 2024
112,998
5,872
118,870


Charge for the year on owned assets
1,417
855
2,272


Disposals
-
(1,540)
(1,540)



At 31 May 2025

114,415
5,187
119,602



Net book value



At 31 May 2025
5,669
3,288
8,957



At 31 May 2024
5,804
2,903
8,707

Page 5

 
WILLIAN DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

5.


Debtors

2025
2024
£
£


Trade debtors
136,546
26,250

Prepayments
500
1,956

137,046
28,206



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
2,454
4,234

Corporation tax
8,898
25,224

Other taxation and social security
31,557
7,774

Other creditors
7,595
7,018

Accruals
2,655
3,739

53,159
47,989



7.


Related party transactions

During the year, the company paid dividends to the directors amounting to £88,000 (2024 : £88,000).

 
Page 6