A WORLD OF WANDERS LTD


Director	MACDONALD, Julie Sandra


Registered Address	56 Acredales
	Linlithgow
	EH49 6HY


Registered Number	SC626281 (Scotland)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		2		241
			2		241
Current assets
Debtors		-		568
Cash at bank and on hand		6,934		5,980
		6,934		6,548
Creditors amounts falling due within one year	4	(5,944)		(5,304)
Net current assets (liabilities)			990		1,244
Total assets less current liabilities			992		1,485
Net assets			992		1,485
Capital and reserves
Called up share capital			1		1
Profit and loss account			991		1,484
Shareholders' funds			992		1,485

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 Director acknowledges 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 Director on 8 December 2025, and are signed on its behalf by:

MACDONALD, Julie Sandra
Director
Registered Company No. SC626281

A WORLD OF WANDERS LTD

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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 sale of goods and from the rendering of services.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 May 24	-	1,026	1,026
At 30 April 25	-	1,026	1,026
Depreciation and impairment
At 01 May 24	-	785	785
Charge for year	239	-	239
At 30 April 25	239	785	1,024
Net book value
At 30 April 25	(239)	241	2
At 30 April 24	-	241	241

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	145	98
Taxation and social security	5,345	4,846
Other creditors	95	-
Accrued liabilities and deferred income	359	360
Total	5,944	5,304