Company No: 08800458 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	48,365		65,358
Investment property	4	1,512,892		1,193,076
		1,561,257		1,258,434
Current assets
Debtors	5	388,821		462,969
Cash at bank and in hand		82,825		230,056
		471,646		693,025
Creditors: amounts falling due within one year	6	( 44,958)		( 17,159)
Net current assets		426,688		675,866
Total assets less current liabilities		1,987,945		1,934,300
Creditors: amounts falling due after more than one year	7	( 36,082)		( 46,244)
Provision for liabilities		( 12,092)		( 12,418)
Net assets		1,939,771		1,875,638
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		1,939,671		1,875,538
Total shareholder's funds		1,939,771		1,875,638

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of West Dorset Marketing Services Ltd (registered number: 08800458) were approved and authorised for issue by the Director on 11 December 2025. They were signed on its behalf by:

K T Symons Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

West Dorset Marketing Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 3 Tower Road, Branksome Park, Poole, Dorset, BH13 6HX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a basis over its expected useful life, as follows:

Leasehold improvements	10 years straight line
Vehicles	4 years straight line
Fixtures and fittings	25 % reducing balance
Office equipment	25 % reducing balance
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Leasehold improve- ments		Vehicles		Fixtures and fittings		Office equipment		Computer equipment		Total
	£		£		£		£		£		£
Cost
At 01 April 2024	12,000		94,999		7,859		448		9,364		124,670
At 31 March 2025	12,000		94,999		7,859		448		9,364		124,670
Accumulated depreciation
At 01 April 2024	8,400		34,773		7,299		59		8,781		59,312
Charge for the financial year	1,200		15,056		140		97		500		16,993
At 31 March 2025	9,600		49,829		7,439		156		9,281		76,305
Net book value
At 31 March 2025	2,400		45,170		420		292		83		48,365
At 31 March 2024	3,600		60,226		560		389		583		65,358

4. Investment property

	Investment property
	£
Valuation
As at 01 April 2024	1,193,076
Additions	319,816
As at 31 March 2025	1,512,892

5. Debtors

	2025		2024
	£		£
Corporation tax	75,521		177,038
Other debtors	313,300		285,931
	388,821		462,969

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,000		10,000
Corporation tax	27,429		0
Other creditors	7,529		7,159
	44,958		17,159

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	1,667		11,667
Obligations under finance leases and hire purchase contracts	34,415		34,577
	36,082		46,244

Hire Purchase contracts are secured against the assets to which they relate to.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary A shares of £ 1.00 each	100		100

9. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Key management	291,071		282,217

Interest has been charged at HMRC's official rate of 2.25%.