Wadlow_Limited_30_Jun_2025_companies_house_set_of

Company registration number:

14967397

Wadlow Limited

Unaudited Abridged Financial Statements for the year ended

30 June 2025

Wadlow Limited

Officers and Professional Advisers

Year ended

30 June 2025

Director

Philippa Wadlow

Accountant	Acs Direct
	Little Butlers Church Road Herstmonceaux East Sussex BN27 1RJ United Kingdom

Wadlow Limited

Director's Report

Year ended

30 June 2025

The director presents the report and the unaudited

abridged financial statements

of the company for the year ended 30 June 2025.

Directors

The director who served the company during the year was as follows:

Philippa Wadlow

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on

2 September 2025

and signed on behalf of the board by:

Philippa Wadlow

Director

Wadlow Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of Wadlow Limited

Year ended

30 June 2025

As described on the abridged statement of financial position, the Board of Directors of

Wadlow Limited

are responsible for the preparation of the

abridged financial statements

for the year ended

30 June 2025

, which comprise the abridged income statement, abridged statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions I have compiled these unaudited abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Acs Direct

Little Butlers

Church Road

Herstmonceaux

East Sussex

BN27 1RJ

United Kingdom

Wadlow Limited

Abridged Income Statement

Year ended

30 June 2025

	2025		2024
	£		£
Gross profit	101,100		53,911
Administrative expenses	(31,598	)	(30,115	)
Operating profit	69,502		23,796
Other interest receivable and similar income	56		-
Profit before tax	69,558		23,796
Tax on profit	(14,834	)	(4,682	)
Profit for the financial year	54,724		19,114

The company has no other recognised items of income or expense other than the results for the year as set out above.

Wadlow Limited

Abridged Statement of Financial Position

30 June 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	1,711		2,281
Current assets
Cash at bank and in hand		60,331		18,885
Creditors: amounts falling due within one year		(14,834	)	(4,682	)
Net current assets		45,497		14,203
Total assets less current liabilities		47,208		16,484
Capital and reserves
Share premium		1		1
Profit and loss account		47,207		16,483
Shareholders funds		47,208		16,484

For the year ending

30 June 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.

All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the year ended

30 June 2025

in accordance with Section 444(2A) of the Companies Act 2006.

These

abridged financial statements

have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These

abridged financial statements

were approved by the board of directors and authorised for issue on

2 September 2025

, and are signed on behalf of the board by:

Philippa Wadlow

Director

Company registration number:

14967397

Wadlow Limited

Statement of Changes in Equity

Year ended

30 June 2025

	Share premium account		Profit and loss account		Total
	£		£		£
At 1 July 2023	-		-		-

Profit for the year	-		19,114		19,114
Total comprehensive income for the year	-		19,114		19,114

Issue of shares	1	-		1
Dividends declared and paid or payable during the year	-	(2,631	)	(2,631	)
Total investments by and distributions to owners	1	(2,631	)	(2,630	)

At 30 June 2024 and 1 July 2024	1	16,483	16,484
Profit for the year	-	54,724	54,724
Total comprehensive income for the year	-	54,724	54,724

Dividends declared and paid or payable during the year	-		(24,000	)	(24,000	)
Total investments by and distributions to owners	-		(24,000	)	(24,000	)

At

30 June 2025

1

47,207

47,208

Wadlow Limited

Notes to the Abridged Financial Statements

Year ended

30 June 2025

1 General information

2 Statement of compliance

These

abridged financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

abridged financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

abridged financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment

25% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the year was

1

(2024:

1

).

5 Fixed assets

	Tangible assets
	£
Cost
At 1 July 2024 and 30 June 2025	3,041
Depreciation
At 1 July 2024	760
Charge	570
At 30 June 2025	1,330
Carrying amount
At 30 June 2025	1,711
At 30 June 2024	2,281