Waendel Diagnostics Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09778473 (England and Wales)

Unaudited Financial Statements

for the Period 1 October 2024 to 31 July 2025

for

Waendel Diagnostics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M J Annable

REGISTERED OFFICE:

5 Varley Close

Wellingborough

Northamptonshire

NN8 4UZ

REGISTERED NUMBER:

09778473 (England and Wales)

ACCOUNTANTS:

CDA Accountancy

Unit 11/12 Hall Farm

Sywell Aerodrome

Sywell

Northamptonshire

NN6 0BN

FIXED ASSETS

Tangible assets

4

40,902

208

CURRENT ASSETS

Debtors

5

6,674

9,156

Investments

6

2,450

Cash at bank

80,250

18,039

89,374

29,645

CREDITORS

Amounts falling due within one year

7

25,885

18,795

NET CURRENT ASSETS

63,489

10,850

TOTAL ASSETS LESS CURRENT
LIABILITIES

104,391

11,058

CREDITORS

Amounts falling due after more than
one year

8

31,390

-

NET ASSETS

73,001

11,058

CAPITAL AND RESERVES

Called up share capital

9

5,000

Retained earnings

68,001

6,058

SHAREHOLDERS' FUNDS

73,001

11,058

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

M J Annable - Director

1.	STATUTORY INFORMATION

Waendel Diagnostics 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents gross invoiced sales, including value added tax. The company operates the flat rate scheme.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Computer equipment

-

33% on cost

Financial instruments

The company is party to only basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 October 2024

-

2,626

Additions

1,173

49,804

707

51,684

At 31 July 2025

1,173

49,804

3,333

54,310

DEPRECIATION

At 1 October 2024

-

2,418

Charge for period

244

10,376

370

10,990

At 31 July 2025

244

10,376

2,788

13,408

NET BOOK VALUE

At 31 July 2025

929

39,428

545

40,902

At 30 September 2024

-

208

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

49,804

At 31 July 2025

49,804

DEPRECIATION

Charge for period

10,376

At 31 July 2025

10,376

NET BOOK VALUE

At 31 July 2025

39,428

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

30.9.24

£

Trade debtors

6,456

8,998

Prepayments

218

158

6,674

9,156

6.	CURRENT ASSET INVESTMENTS

31.7.25

30.9.24

£

Unlisted investments

2,450

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

30.9.24

£

Hire purchase contracts

6,310

-

Trade creditors

1

172

Tax

15,794

12,415

VAT

2,030

4,300

Directors' current accounts

-

278

Accrued expenses

1,750

1,630

25,885

18,795

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.7.25

30.9.24

£

Hire purchase contracts

31,390

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

30.9.24

value:

£

2,500

Ordinary A

£1

2,500

Ordinary B

£1

2,500

5,000