Company Registration No. SC720594 (Scotland)
WDN Commercial Ltd
Unaudited accounts
for the year ended 31 March 2025
WDN Commercial Ltd
Unaudited accounts
Contents
WDN Commercial Ltd
Company Information
for the year ended 31 March 2025
Company Number
SC720594 (Scotland)
Registered Office
MARFIELD HOUSE MARFIELD FARM
NINEMILEBURN
PENICUIK
MIDLOTHIAN
EH26 9LT
SCOTLAND
Accountants
LD Bookkeeping & Accountancy Services
37 Wilson Avenue
Dalkeith
midlothian
EH22 2DS
WDN Commercial Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
966,337
745,684
Inventories
73,813
153,368
Cash at bank and in hand
29,118
38,212
Creditors: amounts falling due within one year
(36,631)
(59,938)
Net current assets
125,034
178,366
Total assets less current liabilities
1,091,371
924,050
Creditors: amounts falling due after more than one year
(938,781)
(835,635)
Provisions for liabilities
Deferred tax
(1,254)
(5,576)
Called up share capital
1
1
Profit and loss account
151,335
82,838
Shareholders' funds
151,336
82,839
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 December 2025 and were signed on its behalf by
W D Noble
Director
Company Registration No. SC720594
WDN Commercial Ltd
Notes to the Accounts
for the year ended 31 March 2025
WDN Commercial Ltd is a private company, limited by shares, registered in Scotland, registration number SC720594. The registered office is MARFIELD HOUSE MARFIELD FARM, NINEMILEBURN, PENICUIK, MIDLOTHIAN, EH26 9LT, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
4
Tangible fixed assets
Land & buildings
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
733,107
22,360
-
755,467
Additions
88,329
180,000
624
268,953
At 31 March 2025
821,436
202,360
624
1,024,420
At 1 April 2024
-
9,783
-
9,783
Charge for the year
-
48,144
156
48,300
At 31 March 2025
-
57,927
156
58,083
At 31 March 2025
821,436
144,433
468
966,337
At 31 March 2024
733,107
12,577
-
745,684
WDN Commercial Ltd
Notes to the Accounts
for the year ended 31 March 2025
Amounts falling due within one year
Trade debtors
58,734
6,000
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
22,628
45,914
Taxes and social security
5,197
12,469
7
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
938,781
835,635
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).