Studio Will Dutta Limited


Directors	DUTTA, Will, Dr
	LOWE, Phillipa Maria


Registered Address	3rd Floor Waverley House
	7-12 Noel Street
	London
	W1F 8GQ


Place of Business	The Old Post Office
	The Street
	Bishopsbourne
	Canterbury
	CT4 5HX


Registered Number	06323128 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		9,991		19,224
			9,991		19,224
Current assets
Debtors	4	801		740
Cash at bank and on hand		703		842
		1,504		1,582
Creditors amounts falling due within one year	5	(53,706)		(47,657)
Net current assets (liabilities)			(52,202)		(46,075)
Total assets less current liabilities			(42,211)		(26,851)
Net assets			(42,211)		(26,851)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(42,212)		(26,852)
Shareholders' funds			(42,211)		(26,851)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 5 December 2025, and are signed on its behalf by:

DUTTA, Will, Dr
Director
Registered Company No. 06323128

Studio Will Dutta Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Going concern
	The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. The company meets its day-to-day working capital requirements through the continuing support of its directors. The directors have also provided a letter of support, confirming their ongoing support for the company.

	Turnover policy
	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 rendering of services.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees
	The company has no employees other than the directors, who did not receive any remuneration.


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 24	28,460	28,460
At 31 March 25	28,460	28,460
Depreciation and impairment
At 01 April 24	9,236	9,236
Charge for year	9,233	9,233
At 31 March 25	18,469	18,469
Net book value
At 31 March 25	9,991	9,991
At 31 March 24	19,224	19,224

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	445	421
Prepayments and accrued income	356	319
Total	801	740

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,140	-
Other creditors	49,867	46,057
Accrued liabilities and deferred income	1,699	1,600
Total	53,706	47,657