Wendy's Broadcast Services Limited

Registered Number: 05251008 Wendy's Broadcast Services Limited
Balance Sheet
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	5,820	25,900
		5,820	25,900
Current assets
Stocks		47,859	90,471
Debtors		32,695	52,275
Cash at bank and in hand		86,280	39,504
		166,834	182,250
Creditors: amount falling due within one year		(98,685)	(129,322)
Net current assets		68,149	52,928

Total assets less current liabilities		73,969	78,828
Creditors: amount falling due after more than one year		(200,000)	(150,000)
Net assets		(126,031)	(71,172)

Capital and reserves
Called up share capital		200	200
Profit and loss account		(126,231)	(71,372)
Shareholders' funds		(126,031)	(71,172)

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 22 June 2026 and were signed on its behalf by:

-------------------------------
WA Appleton
Director

Wendy's Broadcast Services Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Wendy's Broadcast Services Limited is a private company, limited by shares, registered in England and Wales, registration number 05251008, registration address Ground Floor, Rear Barn, The Brookdale Centre, Knutsford, Cheshire, WA16 0SR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The company is able to meet its day to day trading needs with the ongoing support of its creditors and, as such, the directors consider that the company is trading as a going concern.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of finance lease and hire purchase agreements is charged to the income statement over the relevant period.

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.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.

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:

Computer Equipment	33% Straight Line
Land and Buildings	10% Reducing Balance
Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 1).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2025	28,500	28,500
Additions	-	-
Disposals	-	-
At 31 March 2026	28,500	28,500
Amortisation
At 01 April 2025	28,500	28,500
Charge for year	-	-
On disposals	-	-
At 31 March 2026	28,500	28,500
Net book values
At 31 March 2026	-	-
At 31 March 2025	-	-

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Computer Equipment	Motor Vehicles	Total
	£	£	£	£	£
At 01 April 2025	15,149	13,602	30,402	53,124	112,277
Additions	-	-	1,562	-	1,562
Disposals	-	-	-	(53,124)	(53,124)
At 31 March 2026	15,149	13,602	31,964	-	60,715
Depreciation
At 01 April 2025	11,091	13,052	29,323	32,911	86,377
Charge for year	406	138	885	-	1,429
On disposals	-	-	-	(32,911)	(32,911)
At 31 March 2026	11,497	13,190	30,208	-	54,895
Net book values
Closing balance as at 31 March 2026	3,652	412	1,756	-	5,820
Opening balance as at 01 April 2025	4,058	550	1,079	20,213	25,900

The net book value of Motor Vehicles includes £ 0 (2025 £20,213) in respect of assets leased under finance leases or hire purchase contracts.

5.	Controlling Parties The company is controlled by the directors.

Registered Number: 05251008
England and Wales
Abridged Accounts

for the year ended 31 March 2026
for
WENDY'S BROADCAST SERVICES LIMITED