REGISTERED NUMBER: 09399873 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

WIZZARD GIFTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

D F Rampling

REGISTERED OFFICE:

11 Helix Business Park

Wilton Road

Camberley

Surrey

GU15 2QT

REGISTERED NUMBER:

09399873 (England and Wales)

ACCOUNTANTS:

Maven Accountants Limited

PO Box 1882

Southampton

Hampshire

SO15 9JZ

FIXED ASSETS

Tangible assets

5

2,680

840

CURRENT ASSETS

Stocks

262,318

274,803

Debtors

6

181,545

232,939

Cash at bank and in hand

51,223

62,547

495,086

570,289

CREDITORS

Amounts falling due within one year

7

147,157

196,362

NET CURRENT ASSETS

347,929

373,927

TOTAL ASSETS LESS CURRENT LIABILITIES

350,609

374,767

CREDITORS

Amounts falling due after more than one year

8

(932

)

(12,078

)

PROVISIONS FOR LIABILITIES

(509

)

-

NET ASSETS

349,168

362,689

CAPITAL AND RESERVES

Called up share capital

11

3,858

3,858

Retained earnings

345,310

358,831

SHAREHOLDERS' FUNDS

349,168

362,689

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 January 2026 and were signed by:

D F Rampling - Director

1.	STATUTORY INFORMATION

Wizzard Gifts 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

13,875

Additions

1,955

At 30 April 2025

15,830

DEPRECIATION

At 1 May 2024

13,035

Charge for year

115

At 30 April 2025

13,150

NET BOOK VALUE

At 30 April 2025

2,680

At 30 April 2024

840

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

119,656

164,553

Other debtors

61,889

68,386

181,545

232,939

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

11,146

10,746

Trade creditors

63,927

142,909

Taxation and social security

4,963

32,073

Other creditors

67,121

10,634

147,157

196,362

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

932

12,078

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.4.25

30.4.24

£

£

Within one year

29,645

19,033

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

30.4.24

£

£

Factoring

-

1,600

The Factoring facility, which at this year end stands at a debit of £9,446 (2024:(£1,600)) is secured by a fixed and floating charge, and includes a negative pledge.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

3,858

Ordinary

£1

3,858

3,858

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

D F Rampling

Balance outstanding at start of year

424

-

Amounts advanced

120

424

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

544

424

At the year-end the Director, D R Rampling, owed to the Company the sum of £544 (2024: £424). This sum does not accrue interest and there are no formal re-payment terms therein.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wizzard Gifts Limited for the year ended 30 April 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Wizzard Gifts Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Wizzard Gifts Limited and state those matters that we have agreed to state to the director of Wizzard Gifts Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wizzard Gifts Limited and its director for our work or for this report.

It is your duty to ensure that Wizzard Gifts Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Wizzard Gifts Limited. You consider that Wizzard Gifts Limited 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 financial statements of Wizzard Gifts Limited. 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 financial statements.

Maven Accountants Limited

PO Box 1882

Southampton

Hampshire

SO15 9JZ

13 January 2026