Company Registration No. 09234746 (England and Wales)
W&J Donald Services Ltd
Unaudited accounts
for the year ended 30 September 2025
W&J Donald Services Ltd
Unaudited accounts
Contents
W&J Donald Services Ltd
Company Information
for the year ended 30 September 2025
Company Number
09234746 (England and Wales)
Registered Office
12 Beechfield
Kings Langley
WD4 8EF
England
Accountants
Admin4You Ltd
61 Bridge Street
Kington
HR5 3DJ
W&J Donald Services Ltd
Accountants' report
Accountants' report to the director of W&J Donald Services Ltd on the preparation of the unaudited statutory accounts for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
W&J Donald Services Ltd for the year ended
30 September 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of W&J Donald Services Ltd, as a body, in accordance with the terms of our engagement letter dated 10 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of W&J Donald Services Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W&J Donald Services Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that W&J Donald Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of W&J Donald Services Ltd. You consider that W&J Donald Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of W&J Donald Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Admin4You Ltd
61 Bridge Street
Kington
HR5 3DJ
25 June 2026
W&J Donald Services Ltd
Statement of financial position
as at 30 September 2025
Tangible assets
13,405
17,363
Cash at bank and in hand
11,291
6,322
Creditors: amounts falling due within one year
(86,294)
(58,817)
Net current assets
203,867
157,289
Total assets less current liabilities
217,272
174,652
Provisions for liabilities
Deferred tax
(3,299)
(3,299)
Net assets
213,973
171,353
Called up share capital
150
150
Profit and loss account
213,823
171,203
Shareholders' funds
213,973
171,353
For the year ending 30 September 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 1 July 2026 and were signed on its behalf by
John Donald
Director
Company Registration No. 09234746
W&J Donald Services Ltd
Notes to the Accounts
for the year ended 30 September 2025
W&J Donald Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 09234746. The registered office is 12 Beechfield, Kings Langley, WD4 8EF, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable
net assets. It was amortised to profit and loss account over its estimated economic life of three years.
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:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Computer equipment
25% Reducing Balance
4
Intangible fixed assets
Goodwill
At 30 September 2025
20,000
At 30 September 2025
20,000
W&J Donald Services Ltd
Notes to the Accounts
for the year ended 30 September 2025
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 October 2024
84,101
8,362
2,394
94,857
At 30 September 2025
84,101
8,362
2,394
94,857
At 1 October 2024
71,849
4,536
1,109
77,494
Charge for the year
3,063
574
321
3,958
At 30 September 2025
74,912
5,110
1,430
81,452
At 30 September 2025
9,189
3,252
964
13,405
At 30 September 2024
12,252
3,826
1,285
17,363
Raw materials
25,500
25,500
Work in progress
25,355
25,355
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for
obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable
overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and
related costs as contract activity progresses.
Amounts falling due within one year
Trade debtors
89,250
55,783
Other debtors
127,366
103,146
8
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
20,015
Trade creditors
6,088
18,453
Taxes and social security
49,055
4,135
Other creditors
15,955
6,099
Loans from directors
-
1,373
W&J Donald Services Ltd
Notes to the Accounts
for the year ended 30 September 2025
9
Deferred taxation
2025
2024
Accelerated capital allowances
3,299
3,299
Provision at start of year
3,299
6,826
Credited to the profit and loss account
-
(3,527)
Provision at end of year
3,299
3,299
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences
that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively
10
Average number of employees
During the year the average number of employees was 3 (2024: 3).