REGISTERED NUMBER: 11879155 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Wonderdays Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M E Jones

REGISTERED OFFICE:

Jesson House

Stafford Park 1

Telford

Shropshire

TF3 3BD

REGISTERED NUMBER:

11879155 (England and Wales)

ACCOUNTANTS:

Litchfields

5 Luke Street

London

EC2A 4PX

FIXED ASSETS

Intangible assets

4

15,778

17,340

CURRENT ASSETS

Debtors

510,821

128,051

Cash at bank

1,754,033

857,260

2,264,854

985,311

CREDITORS

Amounts falling due within one year

2,266,529

1,056,641

NET CURRENT LIABILITIES

(1,675

)

(71,330

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,103

(53,990

)

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

13,999

(54,094

)

14,103

(53,990

)

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

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

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 December 2025 and were signed by:

Mr M E Jones - Director

1.	STATUTORY INFORMATION

Wonderdays 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 represents net sales of services excluding VAT.

The Company sells experience vouchers as agent on behalf of other third party experience providers. These vouchers can be exchanged and redeemed with a variety of providers as chosen by the customer.Commission income is recognised at the point the voucher is sold to the customer on the basis that performance obligations of the contract are complete and the income is expected to be received.

Where vouchers are sold as agent but the customer does not redeem the voucher with the third party provider, the non-redemption income is retained by the Company. Non-redemption income is recognised and provided in the accounts based on historic actual non-redemption rates.

Some experience vouchers are sold by the Company as principal. The experience is then arranged with third party supplier under a pre-agreed contract. At the point the experience is booked with the third party provider the voucher value becomes non-refundable and the Company recognises the voucher income as turnover with the corresponding supplier costs being recognised in cost of sales.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Development costs are being amortised evenly over their estimated useful life of three years.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

26,226

Additions

7,000

At 31 March 2025

33,226

AMORTISATION

At 1 April 2024

8,886

Amortisation for year

8,562

At 31 March 2025

17,448

NET BOOK VALUE

At 31 March 2025

15,778

At 31 March 2024

17,340

5.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in creditors is a loan from the director which is interest free with no fixed term for repayment. The balance outstanding at the year end was £909.