Woodland Designs Limited - Filleted accounts

Registered number

05013892

Woodland Designs Limited

Filleted Accounts

31 March 2025

Woodland Designs Limited
Registered number:		05013892
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2,117			2,823

Current assets
Stocks		21,500			21,900
Cash at bank and in hand		1,909			4,920
		23,409			26,820

Creditors: amounts falling due within one year	4	(39,998)			(34,016)

Net current liabilities			(16,589)			(7,196)

Total assets less current liabilities			(14,472)			(4,373)

Creditors: amounts falling due after more than one year	5		(489)			(2,525)



Net liabilities			(14,961)			(6,898)

Capital and reserves
Called up share capital			10			10
Profit and loss account			(14,971)			(6,908)

Shareholder's funds			(14,961)			(6,898)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.






M C Landless
Director
Approved by the board on 19 December 2025

Woodland Designs Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	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).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance basis
	Vehicles	25% reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Going concern
	The company meets its day to day requirements through the continued support of the shareholder. The director considers that the company will operate within its current facilities. However, the margin of facilities over the requirements is not large and, inherently, there can be no certainty to these matters. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustment that would result in a withdrawal of the support of the shareholder.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	14,712		9,300		24,012
	At 31 March 2025	14,712		9,300		24,012

	Depreciation
	At 1 April 2024	12,401		8,788		21,189
	Charge for the year	578		128		706
	At 31 March 2025	12,979		8,916		21,895

	Net book value
	At 31 March 2025	1,733		384		2,117
	At 31 March 2024	2,311		512		2,823


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			2,130		2,130
	Other creditors			37,868		31,886
				39,998		34,016


5	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			489		2,525


6	Other information

	Woodland Designs Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Chesilcote Chapel Road
	Swanmore
	Southampton
	Hampshire
	SO32 2QA