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Company Registration No. SC313838 (Scotland)
Wendy Morrison Design Limited Unaudited accounts for the year ended 31 December 2025
Wendy Morrison Design Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Wendy Morrison Design Limited Company Information for the year ended 31 December 2025
Directors
Gregor Morrison Wendy Morrison
Company Number
SC313838 (Scotland)
Registered Office
Suite 1a, Second Floor Station Road Musselburgh East Lothian EH21 7PB United Kingdom
Accountants
Green Shoots Accountancy Services Ltd Kilspindie House 38 Market Street Haddington East Lothian EH41 3JE
- 3 -
Wendy Morrison Design Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
- 
4,602 
Tangible assets
5
6,764 
16,575 
6,764 
21,177 
Current assets
Inventories
109,756 
104,618 
Debtors
6
239,049 
179,113 
Cash at bank and in hand
5,091 
18,188 
353,896 
301,919 
Creditors: amounts falling due within one year
7
(847,940)
(511,153)
Net current liabilities
(494,044)
(209,234)
Total assets less current liabilities
(487,280)
(188,057)
Creditors: amounts falling due after more than one year
8
(670,324)
(602,603)
Net liabilities
(1,157,604)
(790,660)
Capital and reserves
Called up share capital
9
2 
2 
Share premium
325,000 
325,000 
Profit and loss account
(1,482,606)
(1,115,662)
Shareholders' funds
(1,157,604)
(790,660)
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 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 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 of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by
Wendy Morrison Director Company Registration No. SC313838
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Wendy Morrison Design Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Wendy Morrison Design Limited is a private company, limited by shares, registered in Scotland, registration number SC313838. The registered office is Suite 1a, Second Floor, Station Road, Musselburgh, East Lothian, EH21 7PB, 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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
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
5 years straight line basis
Fixtures & fittings
3 years straight line basis
Computer equipment
5 years straight line basis
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
- 5 -
Wendy Morrison Design Limited Notes to the Accounts for the year ended 31 December 2025
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 January 2025
761 
23,010 
23,771 
At 31 December 2025
761 
23,010 
23,771 
Amortisation
At 1 January 2025
761 
18,408 
19,169 
Charge for the year
- 
4,602 
4,602 
At 31 December 2025
761 
23,010 
23,771 
Net book value
At 31 December 2025
- 
- 
- 
At 31 December 2024
- 
4,602 
4,602 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
22,129 
14,742 
20,514 
57,385 
At 31 December 2025
22,129 
14,742 
20,514 
57,385 
Depreciation
At 1 January 2025
15,621 
9,146 
16,043 
40,810 
Charge for the year
2,862 
4,814 
2,135 
9,811 
At 31 December 2025
18,483 
13,960 
18,178 
50,621 
Net book value
At 31 December 2025
3,646 
782 
2,336 
6,764 
At 31 December 2024
6,508 
5,596 
4,471 
16,575 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
140,047 
58,515 
Accrued income and prepayments
68,434 
73,747 
Other debtors
30,568 
46,851 
239,049 
179,113 
- 6 -
Wendy Morrison Design Limited Notes to the Accounts for the year ended 31 December 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
62,629 
85,415 
VAT
21,420 
13,388 
Trade creditors
196,312 
112,428 
Taxes and social security
166,928 
60,960 
Accruals
111,723 
9,509 
Deferred income
288,928 
229,453 
847,940 
511,153 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
670,324 
602,603 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Gregor Morrison
Directors loan balance 2025
27,336 
2,011 
18,230 
11,117 
Wendy Morrison
Directors loan balance 2025
19,308 
9 
75 
19,242 
46,644 
2,020 
18,305 
30,359 
11
Average number of employees
During the year the average number of employees was 9 (2024: 10).
- 7 -