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Company Registration No. 08327876 (England and Wales)
Sue Wassall Limited Unaudited accounts for the year ended 31 December 2025
Sue Wassall Limited Unaudited accounts Contents
Page
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Sue Wassall Limited Company Information for the year ended 31 December 2025
Director
Sophie Louise Sales
Secretary
Mrs Susan Jane Wassall
Company Number
08327876 (England and Wales)
Registered Office
Knights Chambers The Square FAREHAM Hampshire PO17 5JW United Kingdom
Accountants
Accountancy Solutions (Winchester) Limited Trafalgar House 223 Southampton Road Portchester Hampshire PO6 4PY
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Sue Wassall Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,504 
18,539 
Current assets
Inventories
28,149 
39,225 
Debtors
3,061 
9,620 
Cash at bank and in hand
66,393 
50,125 
97,603 
98,970 
Creditors: amounts falling due within one year
(43,826)
(44,915)
Net current assets
53,777 
54,055 
Total assets less current liabilities
73,281 
72,594 
Creditors: amounts falling due after more than one year
324 
(579)
Provisions for liabilities
Deferred tax
(2,415)
(2,415)
Net assets
71,190 
69,600 
Capital and reserves
Called up share capital
120 
120 
Profit and loss account
71,070 
69,480 
Shareholders' funds
71,190 
69,600 
For the year ending 31 December 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 26 May 2026 and were signed on its behalf by
Sophie Louise Sales Director Company Registration No. 08327876
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Sue Wassall Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Sue Wassall Limited is a private company, limited by shares, registered in England and Wales, registration number 08327876. The registered office is Knights Chambers, The Square, FAREHAM, Hampshire, PO17 5JW, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Intangible fixed assets
Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful economic life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.
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
Fixtures & fittings
25% Reducing Balance
Computer equipment
33% On Cost
Presentation currency
The accounts are presented in £ sterling.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2025
6,000 
At 31 December 2025
6,000 
Amortisation
At 1 January 2025
6,000 
At 31 December 2025
6,000 
Net book value
At 31 December 2025
- 
Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful economic life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.
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Sue Wassall Limited Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
65,575 
51,493 
14,764 
131,832 
Additions
- 
4,111 
1,982 
6,093 
At 31 December 2025
65,575 
55,604 
16,746 
137,925 
Depreciation
At 1 January 2025
62,606 
36,562 
14,125 
113,293 
Charge for the year
1,727 
2,396 
1,005 
5,128 
At 31 December 2025
64,333 
38,958 
15,130 
118,421 
Net book value
At 31 December 2025
1,242 
16,646 
1,616 
19,504 
At 31 December 2024
2,969 
14,931 
639 
18,539 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
4,095 
4,509 
Trade debtors
(5,163)
2,009 
Accrued income and prepayments
4,129 
3,102 
3,061 
9,620 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
29,028 
40,899 
Taxes and social security
14,798 
4,016 
43,826 
44,915 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
(324)
579 
9
Average number of employees
During the year the average number of employees was 9 (2024: 9).
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