REGISTERED NUMBER: 00512784 (England and Wales)

WYATT INTERNATIONAL LIMITED

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs K A Bernie

Mr M F Fones

REGISTERED OFFICE:

Wyatt House

72 Francis Road

Edgbaston

Birmingham

West Midlands

B16 8SP

REGISTERED NUMBER:

00512784 (England and Wales)

ACCOUNTANTS:

Wallace Crooke Walsall Limited

Chartered Accountants

Wallace House

20 Birmingham Road

Walsall

West Midlands

WS1 2LT

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of brand and business value creation including marketing strategy, PR, content & digital communications.

DIRECTOR

Mrs K A Bernie held office during the whole of the period from 1 April 2024 to the date of this report.

Other changes in directors holding office are as follows:

Mr M F Fones was appointed as a director after 31 March 2025 but prior to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs K A Bernie - Director

23 December 2025

FIXED ASSETS

Tangible assets

4

29,519

17,721

CURRENT ASSETS

Stocks

506

4,295

Debtors

5

268,463

408,870

Cash at bank and in hand

615,777

578,785

884,746

991,950

CREDITORS

Amounts falling due within one year

6

661,379

756,457

NET CURRENT ASSETS

223,367

235,493

TOTAL ASSETS LESS CURRENT LIABILITIES

252,886

253,214

CREDITORS

Amounts falling due after more than one year

7

(13,223

)

(13,333

)

PROVISIONS FOR LIABILITIES

8

(6,207

)

(3,411

)

NET ASSETS

233,456

236,470

CAPITAL AND RESERVES

Called up share capital

9

50,000

50,000

Retained earnings

183,456

186,470

SHAREHOLDERS' FUNDS

233,456

236,470

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 directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

Mrs K A Bernie - Director

Mr M F Fones - Director

1.	STATUTORY INFORMATION

Wyatt International 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.

The company's financial statements are individual entity financial statements.

The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Long leasehold

-

20% on straight line

Fixtures and fittings

-

10% on straight line

Computer & equipment

-

33% on straight line

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Directors pension payments

The pension costs charged in the financial statements represent the contributions payable by the company during the year to the Wyatt Advertising Directors Pension Scheme of which the director is a trustee and member of the scheme.

It is independently administered by Rowanmoor Trustees Limited. The scheme operates on the money purchase principle which ensures that the liabilities to its members cannot exceed its net assets.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2024 - 32 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Computer

leasehold

fittings

& equipment

Totals

£

£

£

£

COST

At 1 April 2024

118,713

69,192

170,498

358,403

Additions

1,686

12,107

17,832

31,625

Disposals

-

(4,711

)

-

(4,711

)

At 31 March 2025

120,399

76,588

188,330

385,317

DEPRECIATION

At 1 April 2024

118,713

60,872

161,097

340,682

Charge for year

337

5,284

14,206

19,827

Eliminated on disposal

-

(4,711

)

-

(4,711

)

At 31 March 2025

119,050

61,445

175,303

355,798

NET BOOK VALUE

At 31 March 2025

1,349

15,143

13,027

29,519

At 31 March 2024

-

8,320

9,401

17,721

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Fixtures

and

Computer

fittings

& equipment

Totals

£

£

£

COST

Additions

11,840

8,252

20,092

At 31 March 2025

11,840

8,252

20,092

DEPRECIATION

Charge for year

1,184

2,751

3,935

At 31 March 2025

1,184

2,751

3,935

NET BOOK VALUE

At 31 March 2025

10,656

5,501

16,157

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

214,285

355,749

Other debtors

54,178

53,121

268,463

408,870

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

7,037

-

Trade creditors

297,576

301,100

Taxation and social security

237,460

303,025

Other creditors

109,306

142,332

661,379

756,457

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,334

13,333

Hire purchase contracts

9,889

-

13,223

13,333

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

6,207

3,411

Deferred

tax

£

Balance at 1 April 2024

3,411

Provided during year

2,796

Balance at 31 March 2025

6,207

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50,000

Ordinary

£1

50,000

50,000

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mrs K A Bernie

Balance outstanding at start of year

1,583

27,178

Amounts advanced

299

-

Amounts repaid

-

(25,595

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,882

1,583

These advances were issued at an interest rate of 0% and are repayable on demand.