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Registration number: 02059822

Western Design Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

Western Design Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Financial Statements | 4 to 8

Western Design Limited

Company Information

Directors | Mr M J Witt Mr J E Turvey Mr M D Haley Mr P G Easton

Company secretary | Mr P G Easton

Registered office | 21 Market Place Blandford Forum Dorset DT11 7AF

Accountants | Harney & Co Limited Chartered Certified Accountants21 Market Place Blandford Forum Dorset DT11 7AF

Western Design Limited

(Registration number: 02059822)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 11,472 | 14,340
Tangible assets | 5 | 46,028 | 42,365
|  | 57,500 | 56,705
Current assets |  |  |
Debtors | 6 | 180,936 | 271,874
Cash at bank and in hand |  | 240,984 | 185,188
|  | 421,920 | 457,062
Creditors: Amounts falling due within one year | 7 | (154,177) | (138,931)
Net current assets |  | 267,743 | 318,131
Total assets less current liabilities |  | 325,243 | 374,836
Provisions for liabilities |  | (11,507) | (10,591)
Net assets |  | 313,736 | 364,245
Capital and reserves |  |  |
Called up share capital | 8 | 240 | 240
Capital redemption reserve |  | 69 | 69
Retained earnings |  | 313,427 | 363,936
Shareholders' funds |  | 313,736 | 364,245

Western Design Limited

(Registration number: 02059822)
Balance Sheet as at 31 May 2025 (continued)

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 October 2025 and signed on its behalf by:

.........................................

Mr P G Easton
Director

Western Design Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
21 Market Place
Blandford Forum
Dorset
DT11 7AF

The principal place of business is:
The Granary
Hinton Business Park
Blandford Forum
Dorset
DT11 8JF

These financial statements were authorised for issue by the Board on 20 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Western Design Limited

Notes to the Financial Statements for the Year Ended 31 May 2025 (continued)

2 | Accounting policies (continued)

Government grants

Government grants receivable in compensation for expenses incurred are recognised in the profit and loss in the period they became receivable.

Tax

The tax expense for the period comprises current tax and movement on the deferred tax provision. Tax is recognised in profit or loss.

The current income 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 countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 15% on a reducing balance
Motor vehicles | 25% on a reducing balance

Development costs

Website development costs are stated in the balance sheet at cost, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. The cost of website development includes directly attributable incremental costs incurred in its development and installation.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Website development costs | On a straight line basis over 7 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and bank deposits, that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Western Design Limited

Notes to the Financial Statements for the Year Ended 31 May 2025 (continued)

2 | Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Defined contribution pension obligation

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

The company has basic financial instruments which are classified, measured and accounted for according to the substance of the contractual arrangement, as financial assets or financial liabilities. The company has not entered into any complex financial instruments.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 17 (2024: 17).

4 | Intangible assets

| Website development costs £ | Total £
Cost or valuation
At 1 June 2024 | 20,076 | 20,076
At 31 May 2025 | 20,076 | 20,076
Amortisation
At 1 June 2024 | 5,736 | 5,736
Amortisation charge | 2,868 | 2,868
At 31 May 2025 | 8,604 | 8,604
Carrying amount
At 31 May 2025 | 11,472 | 11,472
At 31 May 2024 | 14,340 | 14,340

Western Design Limited

Notes to the Financial Statements for the Year Ended 31 May 2025 (continued)

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 June 2024 | 170,722 | 1,250 | 171,972
Additions | 16,937 | - | 16,937
Disposals | (15,688) | (1,250) | (16,938)
At 31 May 2025 | 171,971 | - | 171,971
Depreciation
At 1 June 2024 | 128,482 | 1,125 | 129,607
Charge for the year | 8,293 | - | 8,293
Eliminated on disposal | (10,832) | (1,125) | (11,957)
At 31 May 2025 | 125,943 | - | 125,943
Carrying amount
At 31 May 2025 | 46,028 | - | 46,028
At 31 May 2024 | 42,240 | 125 | 42,365

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 128,460 | 223,585
Prepayments | 46,802 | 42,615
Other debtors | 5,674 | 5,674
| 180,936 | 271,874

Included in Trade debtors is work in progress on contracts not billed as at the year end, amounting to £73,732 (2024: £139,061).

Western Design Limited

Notes to the Financial Statements for the Year Ended 31 May 2025 (continued)

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 44,516 | 33,559
Amounts due to related parties | 1,663 | 656
Social security and other taxes | 54,600 | 50,937
Pension creditor | 4,276 | 4,225
Accruals | 13,609 | 14,691
Invoiced in advance | - | 13,160
Income tax liability | 35,446 | 21,030
Other payables | 67 | 673
| 154,177 | 138,931

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 120 | 120 | 120 | 120
Ordinary A of £1 each | 30 | 30 | 30 | 30
Ordinary B of £1 each | 30 | 30 | 30 | 30
Ordinary C of £1 each | 30 | 30 | 30 | 30
Ordinary D of £1 each | 30 | 30 | 30 | 30
| 240 | 240 | 240 | 240

9 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £1,362.00 (2024 - £1,475.33) per each Ordinary A |  | 40,860 |  | 44,260
Interim dividend of £1,400.00 (2024 - £1,513.33) per each Ordinary B |  | 42,000 |  | 45,400
Interim dividend of £1,362.00 (2024 - £1,475.33) per each Ordinary C |  | 40,860 |  | 44,260
Interim dividend of £1,400.00 (2024 - £1,513.33) per each Ordinary D |  | 42,000 |  | 45,400
|  | 165,720 |  | 179,320