REGISTERED NUMBER: 09221846 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

WONDER-GROUP (INT) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs N Cooper

A Graves

D Graves

REGISTERED OFFICE:

90 Station Road East

Oxted

RH8 0QA

REGISTERED NUMBER:

09221846 (England and Wales)

ACCOUNTANTS:

AGK Partners

Chartered Accountants

1 Kings Avenue

Winchmore Hill

London

N21 3NA

FIXED ASSETS

Property, plant and equipment

4

74,792

104,541

Investments

5

100

-

74,892

104,541

CURRENT ASSETS

Inventories

11,300

21,550

Debtors

6

43,657

46,644

Cash at bank

6,543

18,412

61,500

86,606

CREDITORS

Amounts falling due within one year

7

248,711

327,282

NET CURRENT LIABILITIES

(187,211

)

(240,676

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(112,319

)

(136,135

)

CREDITORS

Amounts falling due after more than one year

8

44,374

-

NET LIABILITIES

(156,693

)

(136,135

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(156,793

)

(136,235

)

SHAREHOLDERS' FUNDS

(156,693

)

(136,135

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 29 December 2025 and were signed on its behalf by:

D Graves - Director

1.	STATUTORY INFORMATION

Wonder-Group (Int) Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 financial statements have been prepared on a going concern basis as the directors are satisfied that the company will have adequate resources to meet its liabilities to third parties as and when they fall due. Also, the directors will continue to support the company when required.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods. There are no significant judgements or estimates involved in the preparation of the financial statements.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales-related taxes. Revenue is recognised when goods or services are provided to customers, and the amount can be reliably measured.

Property, plant and equipment

Property, plant and equipment is stated at cost less accumulated depreciation and accumulated impairment losses. Such cost included costs directly attributable to making the asset capable of operating as intended. The carrying values of tangible assets are reviewed for impairment when events or changes in circumstances

indicate the carrying value may not be recoverable.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets less their estimated residual value over their expected useful lives, on the following basis:

Plant and machinery

25% on straight line basis

Fixtures and fittings

25% on straight line basis

Motor vehicles

20% on reducing balance

Leasehold improvements

20% on straight line basis

Investments in subsidiaries

Investments in subsidiary undertakings are measured at cost less accumulated impairment losses. Cost includes the fair value of the consideration given.

If there is an indication that an investment in a subsidiary has suffered impairment, the carrying amount is reviewed and, if necessary, adjusted to reflect the revised recoverable amount. Impairment losses and reversals of impairment losses are recognised in profit or loss in the period in which they occur.

Inventories

Inventories are stated at the lower of cost and net realisable value. Cost includes the purchase price and other directly attributable costs of bringing the inventories to their present location and condition.

Net realisable value represents the estimated selling price less all estimated costs of completion and selling expenses. Where the net realisable value of inventories is lower than their cost, inventories are written down, and the impairment is recognised as an expense in the profit and loss accounts.

The carrying amount of inventory sold is recognised as an expense in the period in which the related revenue is recognised.

Financial instruments

Basic financial assets and liabilities, which include debtors, creditors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 12 (2023 - 12 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Leasehold

Plant and

and

Motor

improvements

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 October 2023

101,221

50,160

56,743

29,000

237,124

Additions

-

-

552

-

552

At 30 September 2024

101,221

50,160

57,295

29,000

237,676

DEPRECIATION

At 1 October 2023

20,244

49,633

40,181

22,525

132,583

Charge for year

20,245

192

8,569

1,295

30,301

At 30 September 2024

40,489

49,825

48,750

23,820

162,884

NET BOOK VALUE

At 30 September 2024

60,732

335

8,545

5,180

74,792

At 30 September 2023

80,977

527

16,562

6,475

104,541

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

100

At 30 September 2024

100

NET BOOK VALUE

At 30 September 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

1,177

320

Other debtors

23,000

28,783

Prepayment

19,480

17,541

43,657

46,644

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

66,960

140,308

Trade creditors

81,839

129,329

Amounts owed to group undertakings

100

-

Social security and other taxes

12,757

10,890

Pension payable

135

462

VAT

58,616

14,216

Other creditors

6,943

992

Net wages

-

4,320

Directors' current accounts

17,167

24,266

Accrued expenses

4,194

2,499

248,711

327,282

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 1-2 years

35,304

-

Bank loans - 2-5 years

9,070

-

44,374

-

9.	RELATED PARTY DISCLOSURES