IRIS Accounts Production v25.2.0.378 12960019 Board of Directors 1.11.23 30.10.24 30.10.24 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12960019 2023-10-31 12960019 2024-10-30 12960019 2023-11-01 2024-10-30 12960019 2022-10-31 12960019 2022-11-01 2023-10-31 12960019 2023-10-31 12960019 ns15:EnglandWales 2023-11-01 2024-10-30 12960019 ns14:PoundSterling 2023-11-01 2024-10-30 12960019 ns10:Director1 2023-11-01 2024-10-30 12960019 ns10:PrivateLimitedCompanyLtd 2023-11-01 2024-10-30 12960019 ns10:SmallEntities 2023-11-01 2024-10-30 12960019 ns10:AuditExemptWithAccountantsReport 2023-11-01 2024-10-30 12960019 ns10:SmallCompaniesRegimeForDirectorsReport 2023-11-01 2024-10-30 12960019 ns10:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-30 12960019 ns10:FullAccounts 2023-11-01 2024-10-30 12960019 ns10:Director2 2023-11-01 2024-10-30 12960019 ns10:RegisteredOffice 2023-11-01 2024-10-30 12960019 ns5:CurrentFinancialInstruments 2024-10-30 12960019 ns5:CurrentFinancialInstruments 2023-10-31 12960019 ns5:ShareCapital 2024-10-30 12960019 ns5:ShareCapital 2023-10-31 12960019 ns5:RetainedEarningsAccumulatedLosses 2024-10-30 12960019 ns5:RetainedEarningsAccumulatedLosses 2023-10-31 12960019 ns5:PlantMachinery 2023-11-01 2024-10-30 12960019 ns5:MotorVehicles 2023-11-01 2024-10-30 12960019 ns5:PlantMachinery 2023-10-31 12960019 ns5:PlantMachinery 2024-10-30 12960019 ns5:PlantMachinery 2023-10-31 12960019 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-30 12960019 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-10-31

REGISTERED NUMBER: 12960019 (England and Wales)

Financial Statements

for the Period 1st November 2023 to 30th October 2024

for

WP 2D Limited

| WP 2D Limited (Registered number: 12960019) |

Contents of the Financial Statements

for the Period 1st November 2023 to 30th October 2024

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| WP 2D Limited |

Company Information

for the Period 1st November 2023 to 30th October 2024

| DIRECTORS: | T P Patel

| P T Patel

| REGISTERED OFFICE: | Woodpecker cottage

| Maypole Lane

| Hoath

| Canterbury

| Kent

| CT3 4LL

| REGISTERED NUMBER: | 12960019 (England and Wales)

| ACCOUNTANTS: | Beak Kemmenoe

| Chartered Accountants

| 1-3 Manor Road

| Chatham

| Kent

| ME4 6AE

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

WP 2D Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of WP 2D Limited for the period ended 30th October 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of WP 2D Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of WP 2D Limited and state those matters that we have agreed to state to the Board of Directors of WP 2D Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WP 2D Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that WP 2D Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of WP 2D Limited. You consider that WP 2D Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of WP 2D Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

Kent

ME4 6AE

24th October 2025

| WP 2D Limited (Registered number: 12960019) |

Balance Sheet

30th October 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,339 |  | 1,786 |  |

CURRENT ASSETS

Stocks | - |  | 386,894 |  |

Debtors | 5 | 5,046 |  | - |  |

Cash at bank | 344 |  | 493 |  |

5,390 |  | 387,387 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,824 |  | 368,401 |  |

NET CURRENT ASSETS | 3,566 |  | 18,986 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,905 |  | 20,772 |  |

PROVISIONS FOR LIABILITIES | - |  | 447 |  |

NET ASSETS | 4,905 |  | 20,325 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 4,903 |  | 20,323 |  |

SHAREHOLDERS' FUNDS | 4,905 |  | 20,325 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| WP 2D Limited (Registered number: 12960019) |

Balance Sheet - continued

30th October 2024

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 24th October 2025 and were signed on its behalf by:

T P Patel - Director

| WP 2D Limited (Registered number: 12960019) |

Notes to the Financial Statements

for the Period 1st November 2023 to 30th October 2024

1. | STATUTORY INFORMATION

| WP 2D Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL (2023 - 2 ).

| WP 2D Limited (Registered number: 12960019) |

Notes to the Financial Statements - continued

for the Period 1st November 2023 to 30th October 2024

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st November 2023

| and 30th October 2024 | 4,234 |  |

| DEPRECIATION

| At 1st November 2023 | 2,448 |  |

| Charge for period | 447 |  |

| At 30th October 2024 | 2,895 |  |

| NET BOOK VALUE

| At 30th October 2024 | 1,339 |  |

| At 31st October 2023 | 1,786 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Other debtors | 5,046 |  | - |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Taxation and social security | - |  | 4,478 |  |

| Other creditors | 1,824 |  | 363,923 |  |

1,824 |  | 368,401 |  |

7. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party, due to the shares within the company being jointly held.