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Registered Number: 05910988
England and Wales

 

 

 

WOODS SQUARED LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

Woods Squared Limited
Contents Page
For the year ended 31 December 2025
Director Alan Thomas Woods
Registered Number 05910988
Registered Office The Old School
188 Liscard Road
Wallasey
Wirral
CH44 5TN
Secretary Tracy Anne Woods
1
Director's report and financial statements
The director presents their annual report and the financial statements for the year ended 31 December 2025.
Director
The director who served the company throughout the year was as follows:
Alan Thomas Woods
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Alan Thomas Woods
Director

Date approved: 22 August 2026
2
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 1,117    2,233 
Tangible fixed assets 4 35,406    44,391 
36,523    46,624 
Current assets      
Debtors: amounts falling due within one year 5 16,030    15,350 
Cash at bank and in hand 32,853    35,806 
48,883    51,156 
Creditors: amount falling due within one year 6 (42,876)   (66,620)
Net current assets 6,007    (15,464)
 
Total assets less current liabilities 42,530    31,160 
Creditors: amount falling due after more than one year 7 -    (8,149)
Provisions for liabilities 8 3,480    4,079 
Net assets 46,010    27,090 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 45,910    26,990 
Shareholders' funds 46,010    27,090 
 


For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 22 August 2026 and were signed by:


-------------------------------
Alan Thomas Woods
Director
3
General Information
Woods Squared Limited is a private company, limited by shares, registered in England and Wales, registration number 05910988, registration address The Old School, 188 Liscard Road, Wallasey, Wirral, CH44 5TN.

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.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
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 20 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:
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
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 2 (2024 : 2).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2025 22,322    22,322 
Additions -    - 
Disposals -    - 
At 31 December 2025 22,322    22,322 
Amortisation
At 01 January 2025 20,089    20,089 
Charge for year 1,116    1,116 
On disposals -    - 
At 31 December 2025 21,205    21,205 
Net book values
At 31 December 2025 1,117    1,117 
At 31 December 2024 2,233    2,233 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 January 2025 52,486    2,722    13,208    68,416 
Additions -    -    477    477 
Disposals -    -    (219)   (219)
At 31 December 2025 52,486    2,722    13,466    68,674 
Depreciation
At 01 January 2025 10,497    1,106    12,422    24,025 
Charge for year 8,398    243    675    9,316 
On disposals -    -    (73)   (73)
At 31 December 2025 18,895    1,349    13,024    33,268 
Net book values
Closing balance as at 31 December 2025 33,591    1,373    442    35,406 
Opening balance as at 01 January 2025 41,989    1,616    786    44,391 


5.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 9,309    8,113 
Other Debtors 6,721    7,237 
16,030    15,350 

6.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors 1,176    167 
Bank Loans & Overdrafts -    12,222 
Taxation and Social Security 35,556    39,780 
Other Creditors 6,144    14,451 
42,876    66,620 

7.

Creditors: amount falling due after more than one year

2025
£		   2024
£
Bank Loans & Overdrafts -    8,149 
-    8,149 

8.

Provisions for liabilities

2025
£		   2024
£
Deferred Tax (3,480)   (4,079)
(3,480)   (4,079)

4