WDC Creative Limited - Filleted accounts

Registered number

04257891

WDC Creative Limited

Filleted Accounts

31 July 2025

WDC Creative Limited
Registered number:		04257891
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		26,903			30,020

Current assets
Debtors	4	121,044			168,289
Cash at bank and in hand		350,127			190,267
		471,171			358,556

Creditors: amounts falling due within one year	5	(268,143)			(194,997)

Net current assets			203,028			163,559

Total assets less current liabilities			229,931			193,579


Provisions for liabilities			(4,005)			(3,776)


Net assets			225,926			189,803

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			224,926			188,803

Shareholders' funds			225,926			189,803

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

Director's responsibilities
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Helen Elizabeth West
Director
Approved by the board on 27 October 2025

WDC Creative Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	18% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		13		16


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 August 2024				135,593
	Additions				2,788
	At 31 July 2025				138,381

	Depreciation
	At 1 August 2024				105,573
	Charge for the year				5,905
	At 31 July 2025				111,478

	Net book value
	At 31 July 2025				26,903
	At 31 July 2024				30,020


4	Debtors		2025		2024
£				£

	Trade debtors		121,044		167,989
	Other debtors		-		300
			121,044		168,289


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		125,660		64,808
	Other creditors		142,483		130,189
			268,143		194,997


6	Related party transactions

	The company paid dividends of £79,900 (2024 - £79,900) to the directors, Mr Jason West and Mrs Helen Elizabeth West.


7	Controlling party

	The company is controlled by the directors, Mr Jason West and Mrs Helen Elizabeth West.


8	Other information

	WDC Creative Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1st Floor
	Studio 14
	14 Little Lever Street
	Manchester
	M1 1HR