REGISTERED NUMBER: 11711519 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

WADAA Ltd

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

N Butterfield

B J Harby

I D Plumb

D S Hoggarth

D J Farnworth

A M Chapman

J K Birds

M G Egner

G L Hayton

REGISTERED OFFICE:

Doubletree Court

10A Cavendish Street

Ulverston

Cumbria

LA12 7AD

REGISTERED NUMBER:

11711519 (England and Wales)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at 30 September 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

Date: .............................................

FIXED ASSETS

Tangible assets

4

188,946

197,499

CURRENT ASSETS

Stocks

54,506

44,650

Debtors

5

18,220

19,195

Cash at bank

178,736

173,750

251,462

237,595

CREDITORS

Amounts falling due within one year

6

14,793

18,106

NET CURRENT ASSETS

236,669

219,489

TOTAL ASSETS LESS CURRENT LIABILITIES

425,615

416,988

CREDITORS

Amounts falling due after more than one year

7

8,687

10,050

NET ASSETS

416,928

406,938

RESERVES

Income and expenditure account

8

416,928

406,938

416,928

406,938

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 surplus or deficit 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

N Butterfield - Director

1.	STATUTORY INFORMATION

WADAA Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements

-

in accordance with the property

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stocks and work in progress are stated at the lower of cost and estimated costs to complete and sell, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Estimated selling price less costs to complete and sell is based on the estimated selling price of the goods less any estimated completion or selling costs likely to be incurred on the sale.

Taxation

Taxation for the year 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 year 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

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

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 year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Leasehold

Plant and

Computer

property

improvements

machinery

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 October 2024

53,229

170,595

48,795

2,324

274,943

Additions

-

11,628

3,385

-

15,013

At 30 September 2025

53,229

182,223

52,180

2,324

289,956

DEPRECIATION

At 1 October 2024

-

53,255

22,480

1,709

77,444

Charge for year

-

16,333

7,056

177

23,566

At 30 September 2025

-

69,588

29,536

1,886

101,010

NET BOOK VALUE

At 30 September 2025

53,229

112,635

22,644

438

188,946

At 30 September 2024

53,229

117,340

26,315

615

197,499

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Prepayments

18,220

19,195

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

208

208

Social security and other taxes

948

920

No description

3,692

3,669

Accrued expenses

1,724

2,136

Deferred grants < 1 Year

8,221

11,173

14,793

18,106

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Deferred grants > 1 Year

8,687

10,050

8.

RESERVES

Income

and

expenditure

account

£

At 1 October 2024

406,938

Surplus for the year

9,990

At 30 September 2025

416,928

9.	CAPITAL COMMITMENTS

30.9.25

30.9.24

£

£

Contracted but not provided for in the

financial statements

239,354

223,495