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Registered Number: 05935189


 

 

 

WWS 1987 LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024

WWS 1987 Ltd
Contents Page
For the year ended 30 September 2024
Report to the directors on the preparation of the unaudited statutory accounts of WWS 1987 Ltd for the year ended 30 September 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WWS 1987 Ltd for the year ended 30 September 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of WWS 1987 Ltd, as a body, in accordance with the terms of our engagement letter dated 31 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of WWS 1987 Ltd and state those matters that we have agreed to state to the Board of Directors of WWS 1987 Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WWS 1987 Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that WWS 1987 Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of WWS 1987 Ltd. You consider that WWS 1987 Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of WWS 1987 Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 September 2024.



....................................................
Whitfield Jones
Avon House
19 Stanwell Road
Penarth
CF64 2EZ
31 December 2025
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Intangible fixed assets 3 1,200    3,300 
Tangible fixed assets 4 17,394    23,033 
18,594    26,333 
Current assets      
Stocks 9,000    9,000 
Debtors 135,754    96,415 
Cash at bank and in hand 50,823    26,796 
195,577    132,211 
Creditors: amount falling due within one year (155,037)   (122,040)
Net current assets 40,540    10,171 
 
Total assets less current liabilities 59,134    36,504 
Creditors: amount falling due after more than one year (8,684)   (13,647)
Net assets 50,450    22,857 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 50,350    22,757 
Shareholders' funds 50,450    22,857 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 31 December 2025 and were signed by:


-------------------------------
Mr S Fifield
Director
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General Information
WWS 1987 Ltd is a private company, limited by shares, registered in , registration number 05935189, registration address Unit B4 Hayes Road, Sully, Penarth, CF64 5RZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. 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:


Leashold                         -    10% Straight Line
Plant & Machinery         -    25% Reducing Balance
Motor Vehicles               -    25% Reducing Balance
Computer Equipment   -    25% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 8).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2023 22,000    22,000 
Additions -    - 
Disposals -    - 
At 30 September 2024 22,000    22,000 
Amortisation
At 01 October 2023 18,700    18,700 
Charge for year 2,100    2,100 
On disposals -    - 
At 30 September 2024 20,800    20,800 
Net book values
At 30 September 2024 1,200    1,200 
At 30 September 2023 3,300    3,300 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 October 2023 25,095    64,881    2,692    92,668 
Additions -    -    -    - 
Disposals -    -    -    - 
At 30 September 2024 25,095    64,881    2,692    92,668 
Depreciation
At 01 October 2023 22,492    44,529    1,841    68,862 
Charge for year 651    5,088    673    6,412 
On disposals -    -    -    - 
At 30 September 2024 23,143    49,617    2,514    75,274 
Net book values
Closing balance as at 30 September 2024 1,952    15,264    178    17,394 
Opening balance as at 01 October 2023 2,603    20,353    77    23,033 


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