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Company Registration No. 03923468 (England and Wales)
W D A Machine Knives Limited Unaudited accounts for the year ended 31 December 2024
W D A Machine Knives Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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W D A Machine Knives Limited Company Information for the year ended 31 December 2024
Director
Paul Harris
Company Number
03923468 (England and Wales)
Registered Office
Unit 14c, Orgreave Close Dore Industrial Estate Sheffield S13 9NP
Accountants
Yasmin McBride Limited 60a Birley Moor Road Sheffield S12 4WD
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W D A Machine Knives Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
186,703 
227,906 
Current assets
Inventories
54,000 
54,000 
Debtors
5
146,923 
180,765 
Cash at bank and in hand
8,975 
13,535 
209,898 
248,300 
Creditors: amounts falling due within one year
6
(276,220)
(277,775)
Net current liabilities
(66,322)
(29,475)
Total assets less current liabilities
120,381 
198,431 
Creditors: amounts falling due after more than one year
7
(73,812)
(129,032)
Net assets
46,569 
69,399 
Capital and reserves
Called up share capital
810 
810 
Profit and loss account
45,759 
68,589 
Shareholders' funds
46,569 
69,399 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 September 2025 and were signed on its behalf by
Paul Harris Director Company Registration No. 03923468
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W D A Machine Knives Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
W D A Machine Knives Limited is a private company, limited by shares, registered in England and Wales, registration number 03923468. The registered office is Unit 14c, Orgreave Close, Dore Industrial Estate, Sheffield, S13 9NP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 December 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
(1,888)
538,708 
5,495 
480 
4,186 
546,981 
At 31 December 2024
(1,888)
538,708 
5,495 
480 
4,186 
546,981 
Depreciation
At 1 January 2024
(1,888)
315,106 
3,735 
270 
1,852 
319,075 
Charge for the year
- 
40,428 
317 
38 
420 
41,203 
At 31 December 2024
(1,888)
355,534 
4,052 
308 
2,272 
360,278 
Net book value
At 31 December 2024
- 
183,174 
1,443 
172 
1,914 
186,703 
At 31 December 2023
- 
223,602 
1,760 
210 
2,334 
227,906 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
146,923 
180,765 
- 5 -
W D A Machine Knives Limited Notes to the Accounts for the year ended 31 December 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
110,207 
140,593 
VAT
5,016 
370 
Trade creditors
32,997 
58,850 
Taxes and social security
103,694 
50,967 
Loans from directors
24,306 
26,995 
276,220 
277,775 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
73,812 
129,032 
8
Average number of employees
During the year the average number of employees was 17 (2023: 18).
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