REGISTERED NUMBER: 14299196 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Words by Lucy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss L Partington

REGISTERED OFFICE:

Second Floor

2 Walsworth Road

HITCHIN

Hertfordshire

SG4 9SP

REGISTERED NUMBER:

14299196 (England and Wales)

ACCOUNTANTS:

D and E Accountancy Ltd

Tax Advisors and Accountants

2nd Floor, 2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

FIXED ASSETS

Tangible assets

4

187

281

CURRENT ASSETS

Debtors

5

9,856

16,990

Cash at bank

11,176

4,218

21,032

21,208

CREDITORS

Amounts falling due within one year

6

6,993

8,679

NET CURRENT ASSETS

14,039

12,529

TOTAL ASSETS LESS CURRENT LIABILITIES

14,226

12,810

PROVISIONS FOR LIABILITIES

7

35

47

NET ASSETS

14,191

12,763

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

14,091

12,663

SHAREHOLDERS' FUNDS

14,191

12,763

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 28 October 2025 and were signed by:

Miss L Partington - Director

1.	STATUTORY INFORMATION

Words by Lucy 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.

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year 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 year 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 year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

and 31 August 2025

500

DEPRECIATION

At 1 September 2024

219

Charge for year

94

At 31 August 2025

313

NET BOOK VALUE

At 31 August 2025

187

At 31 August 2024

281

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

9,856

16,990

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

5,770

7,714

Other creditors

1,223

965

6,993

8,679

7.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

35

47

Deferred

tax

£

Balance at 1 September 2024

47

Credit to Income Statement during year

(12

)

Balance at 31 August 2025

35

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 September 2024

12,663

Profit for the year

23,428

Dividends

(22,000

)

At 31 August 2025

14,091

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Miss L Partington.