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W.D.A. (U.K.) Limited

Registered Number
06000976
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

W.D.A. (U.K.) Limited
Company Information
for the year from 1 December 2024 to 30 November 2025

Director | Stephen Wilson

Company Secretary | Andrew James Michael Gooding

Registered Address | The Studio
| 59 Graydon Avenue
| Chichester
| PO19 8RG

Registered Number | 06000976 (England and Wales)

W.D.A. (U.K.) Limited
Balance Sheet as at
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 4,000 |  |  |  | 6,000
Tangible assets | 4 |  |  | 5,789 |  |  |  | 1,012
|  |  |  | 9,789 |  |  |  | 7,012
Current assets |  |  |  |  |  |  |  |
Debtors |  | 39,668 |  |  |  | 47,810 |  |
Cash at bank and on hand |  | 70,526 |  |  |  | 20,086 |  |
|  | 110,194 |  |  |  | 67,896 |  |
Creditors amounts falling due within one year |  | (87,623) |  |  |  | (42,083) |  |
Net current assets (liabilities) |  |  |  | 22,571 |  |  |  | 25,813
Total assets less current liabilities |  |  |  | 32,360 |  |  |  | 32,825
Creditors amounts falling due after one year |  |  |  | (16,331) |  |  |  | (27,217)
Provisions for liabilities |  |  |  | (1,534) |  |  |  | (268)
Net assets |  |  |  | 14,495 |  |  |  | 5,340
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 14,395 |  |  |  | 5,240
Shareholders' funds |  |  |  | 14,495 |  |  |  | 5,340

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- 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 and authorised for issue by the Director on 21 April 2026, and are signed on its behalf by:
Stephen Wilson Director Registered Company No. 06000976

W.D.A. (U.K.) Limited
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Fixtures and fittings | 4
| Office Equipment | 4

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 December 24 | 40,000
| At 30 November 25 | 40,000
| Amortisation and impairment
| At 01 December 24 | 34,000
| Charge for year | 2,000
| At 30 November 25 | 36,000
| Net book value
| At 30 November 25 | 4,000
| At 30 November 24 | 6,000

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 December 24 | 16,655
| Additions | 5,861
| At 30 November 25 | 22,516
| Depreciation and impairment
| At 01 December 24 | 15,643
| Charge for year | 1,084
| At 30 November 25 | 16,727
| Net book value
| At 30 November 25 | 5,789
| At 30 November 24 | 1,012

5. | Other commitments
--- | ---
| The company had total commitments at the year end of £10,728 (2024: £16,777).

6. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Stephen Wilson | 20,933 |  | 25,726 |  | 35,459 |  | 11,200
|  | 20,933 |  | 25,726 |  | 35,459 |  | 11,200

| Interest is charged on the above loan at the HMRC Official Rate of Interest.