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Registered Number: 10378377
England and Wales

 

 

 

THEON DESIGN LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 06 October 2024

End date: 05 October 2025

Theon Design Limited
Contents Page
For the year ended 05 October 2025
Directors Adam Hawley
Lucinda Hawley
Registered Number 10378377
Registered Office The Grey Barn
Clifton Road
Deddington
Oxfordshire
OX15 0TP
Accountants Cypher
Monkswell
Little Baldon
Oxford
OX44 9PU
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 4 73,269    17,045 
73,269    17,045 
Current assets      
Stocks 5 521,515    476,202 
Debtors 6 334,402    105,547 
Cash at bank and in hand 367,886    47,077 
1,223,803    628,826 
Creditors: amount falling due within one year 7 (268,646)   (193,043)
Net current assets 955,157    435,783 
 
Total assets less current liabilities 1,028,426    452,828 
Creditors: amount falling due after more than one year 8 (50,950)   (7,035)
Accruals and deferred income (902,793)   (399,423)
Provisions for liabilities 9 (1,319)   (1,470)
Net assets 73,364    44,900 
 

Capital and reserves 		     
Called up share capital 2    2 
Profit and loss account 73,362    44,898 
Shareholders' funds 73,364    44,900 
 


For the year ended 05 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 03 July 2026 and were signed on its behalf by:


-------------------------------
Adam Hawley
Director
2
General Information
Theon Design Limited is a private company, limited by shares, registered in England and Wales, registration number 10378377, registration address The Grey Barn, Clifton Road, Deddington, Oxfordshire, OX15 0TP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 5 Years Straight Line
Motor Vehicles 4 years Reducing Balance
Fixtures and Fittings 3 Years Straight Line
Computer Equipment 3 Years Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 10 (2024 : 6).
3.

Intangible fixed assets

Cost Research and Development   Total
  £   £
At 06 October 2024 32,106    32,106 
Additions -    - 
Disposals -    - 
At 05 October 2025 32,106    32,106 
Amortisation
At 06 October 2024 32,106    32,106 
Charge for year -    - 
On disposals -    - 
At 05 October 2025 32,106    32,106 
Net book values
At 05 October 2025 -    - 
At 05 October 2024 -    - 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 06 October 2024 103,862    -    13,680    2,847    120,389 
Additions -    77,905    841    2,330    81,076 
Disposals -    -    -    -    - 
At 05 October 2025 103,862    77,905    14,521    5,177    201,465 
Depreciation
At 06 October 2024 93,035    -    8,099    2,210    103,344 
Charge for year 5,414    17,082    1,509    847    24,852 
On disposals -    -    -    -    - 
At 05 October 2025 98,449    17,082    9,608    3,057    128,196 
Net book values
Closing balance as at 05 October 2025 5,413    60,823    4,913    2,120    73,269 
Opening balance as at 06 October 2024 10,827    -    5,581    637    17,045 


5.

Stocks

2025
£		   2024
£
Work in Progress 77,515    278,202 
Stocks 444,000    198,000 
521,515    476,202 

6.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 197,687    - 
Prepayments & Accrued Income 8,054    10,449 
Other Debtors 34,709    3,000 
Directors' Current Accounts 93,952    92,098 
334,402    105,547 

7.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors 124,725    77,279 
Bank Loans & Overdrafts 7,035    10,340 
Corporation Tax 22,412    19,614 
PAYE & Social Security 4,524    21,465 
Accrued Expenses -    18,090 
Obligations under HP/Financial Leases 8,895    - 
VAT 101,055    46,255 
268,646    193,043 

8.

Creditors: amount falling due after more than one year

2025
£		   2024
£
Bank Loans & Overdrafts -    7,035 
Obligations Under HP/Financial Leases 50,950    - 
50,950    7,035 

9.

Provisions for liabilities

2025
£		   2024
£
Pension Provisions 1,319    1,470 
1,319    1,470 

3