Wray & McKenna Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07620625 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Wray & McKenna Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Keerthi Kumar Ujjini Basavaiah

SECRETARY:

Ms Yashaswini S Nanjundaiah

REGISTERED OFFICE:

Unit 3 Cedar Court

1 Royal Oak Yard

London

SE1 3GA

REGISTERED NUMBER:

07620625 (England and Wales)

ACCOUNTANTS:

ElanTax.com

Unit 3 Cedar Court

1 Royal Oak Yard

London

SE1 3GA

BANKER:

Lloyds Bank plc

102 Grey Street

Newcastle-Upon-Tyne

Tyne & Wear

NE99 1SL

FIXED ASSETS

Intangible assets

116,667

134,167

Tangible assets

74,824

67,920

191,491

202,087

CURRENT ASSETS

Stocks

3,795

3,393

Debtors

271,689

49,105

Cash at bank and in hand

24,918

54,089

300,402

106,587

CREDITORS

Amounts falling due within one year

142,642

85,164

NET CURRENT ASSETS

157,760

21,423

TOTAL ASSETS LESS CURRENT

LIABILITIES

349,251

223,510

CREDITORS

Amounts falling due after more than one

year

(23,078

)

(28,061

)

PROVISIONS FOR LIABILITIES

(41,121

)

-

NET ASSETS

285,052

195,449

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

284,952

195,349

SHAREHOLDERS' FUNDS

285,052

195,449

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.

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

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

Mr Keerthi Kumar Ujjini Basavaiah - Director

1.	STATUTORY INFORMATION

Wray & McKenna 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

Fees receivable is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 10 ) .