1 April 2024 v2025.65.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP089382212024-04-012025-03-31089382212025-03-31089382212024-03-3108938221core:WithinOneYear2025-03-3108938221core:WithinOneYear2024-03-3108938221core:ShareCapital2025-03-3108938221core:ShareCapital2024-03-3108938221core:RetainedEarningsAccumulatedLosses2025-03-3108938221core:RetainedEarningsAccumulatedLosses2024-03-3108938221bus:Director12024-04-012025-03-3108938221bus:RegisteredOffice2024-04-012025-03-3108938221core:NetGoodwill2024-04-012025-03-3108938221core:PlantMachinery2024-04-012025-03-3108938221core:OfficeEquipment2024-04-012025-03-3108938221core:FurnitureFittings2024-04-012025-03-3108938221core:MotorVehicles2024-04-012025-03-31089382212023-04-012024-03-3108938221core:NetGoodwill2025-03-3108938221core:PlantMachinery2024-04-0108938221core:PlantMachinery2025-03-3108938221core:PlantMachinery2024-03-310893822112024-04-012025-03-3108938221countries:EnglandWales2024-04-012025-03-3108938221bus:AuditExemptWithAccountantsReport2024-04-012025-03-3108938221bus:PrivateLimitedCompanyLtd2024-04-012025-03-3108938221bus:SmallEntities2024-04-012025-03-3108938221bus:FullAccounts2024-04-012025-03-31
Company registration number:
08938221
Wendover Computers Limited
Unaudited Filleted Financial Statements for the year ended
31 March 2025
Wendover Computers Limited
Report of the Accountant to the director of Wendover Computers Limited
Year ended
31 March 2025
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended
31 March 2025
.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the statement of financial position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a "true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
PAUL HAMMETT ACCOUNTING SOLUTIONS LTD
11 Manor Road
Wendover
Bucks
HP22 6HL
United Kingdom
Date:
6 October 2025
Wendover Computers Limited
Statement of Financial Position
31 March 2025
20252024
Note££
Fixed assets    
Tangible assets 6
52,539
 
14,078
 
Current assets    
Stocks
8,500
 
8,801
 
Debtors 7
4,362
 
3,667
 
Cash at bank and in hand
22,117
 
57,963
 
34,979
 
70,431
 
Creditors: amounts falling due within one year 8
(77,714
 )
(76,817
 )
Net current liabilities
(42,735
 )
(6,386
 )
Total assets less current liabilities 9,804   7,692  
Provisions for liabilities
(3,784
 )
(3,731
 )
Net assets
6,020
 
3,961
 
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
5,920
 
3,861
 
Shareholders funds
6,020
 
3,961
 
For the year ending
31 March 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 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 financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
6 October 2025
, and are signed on behalf of the board by:
P Williams
Director
Company registration number:
08938221
Wendover Computers Limited
Notes to the Financial Statements
Year ended
31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
14 Kings Oak Close
,
Monks Risborough
,
Princes Risborough
,
Bucks
,
HP27 9LB
, England.

2 Statement of compliance

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

Goodwill

Purchased goodwill arises on the business acquisition in 2014 and represents the difference between the cost of acquisition and the fair values of the identifiable assets and liabilities acquired. Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over the useful economic life of the asset which is considered in this case as five years. Where a reliable estimate of the useful life of goodwill cannot be made, the life is presumed not to exceed five years.

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:
Plant and machinery
25% reducing balance
Office equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Motor vehicles
20% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

4 Average number of employees

The average number of persons employed by the company during the year was
3
(2024:
3.00
).

5 Intangible assets

Goodwill
£
Cost  
At
1 April 2024
and
31 March 2025
11,000
 
Amortisation  
At
1 April 2024
and
31 March 2025
11,000
 
Carrying amount  
At
31 March 2025
 -  
At 31 March 2024 -  

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 April 2024
44,786
 
Additions
52,858
 
At
31 March 2025
97,644
 
Depreciation  
At
1 April 2024
30,708
 
Charge
14,397
 
At
31 March 2025
45,105
 
Carrying amount  
At
31 March 2025
52,539
 
At 31 March 2024
14,078
 

7 Debtors

20252024
££
Trade debtors
4,362
 
3,667
 

8 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
12,370
 
7,119
 
Trade creditors
1,031
 
2,867
 
Taxation and social security
6,384
 
16,887
 
Other creditors
57,929
 
49,944
 
77,714
 
76,817
 

9 Guarantees and other financial commitments

The company entered into a lease on a rented property during this financial period. The first break date on the rental property was October 2023 with the next one due in October 2026. The company's commitment at the Balance Sheet Date is £12,375.

10 Director's advances, credit and guarantees

The sum owed to the Director at the Balance Sheet date amounted to £40,338 (2024 - £30,017) and is reflected in Other Creditors above.

12 Controlling party

The ultimate controlling party at the Balance Sheet date was Mr Peter Williams