REGISTERED NUMBER: 03473177 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

WDS DESIGN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D A Watson

Mrs S R Watson

SECRETARY:

Mrs S R Watson

REGISTERED OFFICE:

4 Green Lane Business Park

238 Green Lane

New Eltham

London

SE9 3TL

REGISTERED NUMBER:

03473177 (England and Wales)

ACCOUNTANTS:

Bayar Hughes & Co

Chartered Certified Accountants

4 Green Lane Business Park

238 Green lane

New Eltham

London

SE9 3TL

FIXED ASSETS

Tangible assets

4

66,419

10,640

Investment Properties

5

3,325,000

3,325,000

3,391,419

3,335,640

CURRENT ASSETS

Debtors

6

57,366

27,907

Cash at bank

11,849

33,333

69,215

61,240

CREDITORS

Amounts falling due within one year

7

184,046

200,816

NET CURRENT LIABILITIES

(114,831

)

(139,576

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,276,588

3,196,064

CREDITORS

Amounts falling due after more than one year

8

720,418

820,422

NET ASSETS

2,556,170

2,375,642

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

9

1,213,997

1,213,997

Retained earnings

1,342,171

1,161,643

SHAREHOLDERS' FUNDS

2,556,170

2,375,642

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 22 December 2025 and were signed on its behalf by:

Mr D A Watson - Director

1.	STATUTORY INFORMATION

WDS Design 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 as modified by the revaluation of certain assets.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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 etc

-

25% on reducing balance

Investment properties

Investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

28,652

Additions

76,500

At 30 April 2025

105,152

DEPRECIATION

At 1 May 2024

18,012

Charge for year

20,721

At 30 April 2025

38,733

NET BOOK VALUE

At 30 April 2025

66,419

At 30 April 2024

10,640

5.	INVESTMENT PROPERTIES

Total

£

FAIR VALUE

At 1 May 2024

and 30 April 2025

3,325,000

NET BOOK VALUE

At 30 April 2025

3,325,000

At 30 April 2024

3,325,000

Fair value at 30 April 2025 is represented by:

£

Valuation in 2022

788,997

Valuation in 2023

200,000

Valuation in 2024

225,000

Cost

2,111,003

3,325,000

Investment properties were valued on an open market basis on 30 April 2025 by the Directors' .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

54,213

12,917

Other debtors

3,153

14,990

57,366

27,907

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank Loans

76,365

76,105

Trade creditors

51,464

69,812

Taxation and social security

48,637

50,656

Other creditors

7,580

4,243

184,046

200,816

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

720,418

820,422

9.

RESERVES

Revaluation

reserve

£

At 1 May 2024

and 30 April 2025

1,213,997