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Company Registration No. 07450977 (England and Wales)
Welding Equipment Online Ltd Unaudited accounts for the year ended 31 December 2025
Welding Equipment Online Ltd Unaudited accounts Contents
Page
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Welding Equipment Online Ltd Company Information for the year ended 31 December 2025
Directors
Adrian Saunders Lee Foot Michael Escott
Company Number
07450977 (England and Wales)
Registered Office
12 Mary Seacole Road The Millfields Plymouth Devon PL1 3JY England
Accountants
PBS Accounting Limited 11 Longmeadow Close Plympton Plymouth Devon PL7 4JG
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Welding Equipment Online Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
848 
1,848 
Current assets
Inventories
2,163 
616 
Debtors
5,712 
14,297 
Cash at bank and in hand
101,578 
71,232 
109,453 
86,145 
Creditors: amounts falling due within one year
(87,645)
(70,851)
Net current assets
21,808 
15,294 
Total assets less current liabilities
22,656 
17,142 
Provisions for liabilities
Deferred tax
(162)
(351)
Net assets
22,494 
16,791 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
22,484 
16,781 
Shareholders' funds
22,494 
16,791 
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 22 July 2026 and were signed on its behalf by
Adrian Saunders Director Company Registration No. 07450977
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Welding Equipment Online Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Welding Equipment Online Ltd is a private company, limited by shares, registered in England and Wales, registration number 07450977. The registered office is 12 Mary Seacole Road, The Millfields, Plymouth, Devon, PL1 3JY, 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.
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.
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.
Presentation currency
The accounts are presented in £ sterling.
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:
Computer equipment
Straight Line 33%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Welding Equipment Online Ltd Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2025
13,616 
Additions
150 
At 31 December 2025
13,766 
Depreciation
At 1 January 2025
11,768 
Charge for the year
1,150 
At 31 December 2025
12,918 
Net book value
At 31 December 2025
848 
At 31 December 2024
1,848 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,489 
11,032 
Accrued income and prepayments
243 
1,285 
Other debtors
1,980 
1,980 
5,712 
14,297 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
7,835 
1,753 
Trade creditors
43,752 
51,995 
Taxes and social security
7,789 
(1,753)
Other creditors
181 
- 
Loans from directors
1,865 
954 
Accruals
26,223 
17,902 
87,645 
70,851 
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Welding Equipment Online Ltd Notes to the Accounts for the year ended 31 December 2025
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £0.10 each
10.00 
10.00 
1 Ordinary A shares of £0.10 each
0.10 
- 
1 Ordinary B shares of £0.10 each
0.10 
- 
1 Ordinary C shares of £0.10 each
0.10 
- 
1 Ordinary D Shares of £0.10 each
0.10 
- 
10.40 
10.00 
Shares issued during the period:
1 Ordinary A shares of £0.10 each
0.10 
1 Ordinary B shares of £0.10 each
0.10 
1 Ordinary C shares of £0.10 each
0.10 
1 Ordinary D Shares of £0.10 each
0.10 
0.40 
8
Average number of employees
During the year the average number of employees was 2 (2024: 4).
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