WOOD LONDON LTD


Directors	FROSTICK, Darren Lee
	FROSTICK, Terry George


Registered Address	1 Gemini Court
	42a Throwley Way
	Sutton
	SM1 4AF


Registered Number	14274490 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		47,599		16,042
			47,599		16,042
Current assets
Debtors	4	22,951		16,445
Cash at bank and on hand		8,024		51
		30,975		16,496
Creditors amounts falling due within one year	5	(37,682)		(30,361)
Net current assets (liabilities)			(6,707)		(13,865)
Total assets less current liabilities			40,892		2,177
Creditors amounts falling due after one year	6		(15,325)		-
Provisions for liabilities	7		(9,044)		(1,908)
Net assets			16,523		269
Capital and reserves
Called up share capital			100		100
Profit and loss account			16,423		169
Shareholders' funds			16,523		269

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 Directors acknowledge 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 financial statements were approved and authorised for issue by the Board of Directors on 11 May 2026, and are signed on its behalf by:

FROSTICK, Darren Lee
Director
Registered Company No. 14274490

WOOD LONDON LTD

Notes to the Financial Statements
for the year ended 31 August 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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	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.

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.

	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:


		Reducing balance (%)
	Vehicles	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
At 01 September 24	21,389	21,389
Additions	57,465	57,465
Disposals	(13,389)	(13,389)
At 31 August 25	65,465	65,465
Depreciation and impairment
At 01 September 24	5,347	5,347
Charge for year	15,866	15,866
On disposals	(3,347)	(3,347)
At 31 August 25	17,866	17,866
Net book value
At 31 August 25	47,599	47,599
At 31 August 24	16,042	16,042

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	1,472
Amounts owed by group undertakings	2,965	2,425
Other debtors	19,586	12,548
Prepayments and accrued income	400	-
Total	22,951	16,445

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	6,718	4,670
Bank borrowings and overdrafts	8,802	-
Taxation and social security	17,178	22,776
Other creditors	1,905	-
Accrued liabilities and deferred income	3,079	2,915
Total	37,682	30,361

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	15,325	-
Total	15,325	-

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	9,044	1,908
Total	9,044	1,908