Company registration number 10418734 (England and Wales)
DOROTHY WIGHTMAN INTERIOR DESIGN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DOROTHY WIGHTMAN INTERIOR DESIGN LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
DOROTHY WIGHTMAN INTERIOR DESIGN LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
15,605
17,477
Current assets
Stocks
60,000
100,000
Debtors
5
1,228,157
1,019,782
Cash at bank and in hand
281,831
417,889
1,569,988
1,537,671
Creditors: amounts falling due within one year
6
(381,709)
(671,285)
Net current assets
1,188,279
866,386
Total assets less current liabilities
1,203,884
883,863
Creditors: amounts falling due after more than one year
7
(23,611)
(29,167)
Provisions for liabilities
(2,771)
(3,006)
Net assets
1,177,502
851,690
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
1,177,402
851,590
Total equity
1,177,502
851,690
DOROTHY WIGHTMAN INTERIOR DESIGN LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial 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.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 August 2026 and are signed on its behalf by:
Mr D Wightman
Director
Company registration number 10418734 (England and Wales)
DOROTHY WIGHTMAN INTERIOR DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Dorothy Wightman Interior Design Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Old Barn, Cow Brow, Lupton, Carnforth, LA6 1PJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VA T. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The company purchases and sells soft furnishings to customers. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods).

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% reducing balance
Pattern Books
No depreciation

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

DOROTHY WIGHTMAN INTERIOR DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

DOROTHY WIGHTMAN INTERIOR DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
22,000
Amortisation and impairment
At 1 January 2025 and 31 December 2025
22,000
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
DOROTHY WIGHTMAN INTERIOR DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
41,515
Depreciation and impairment
At 1 January 2025
24,038
Depreciation charged in the year
1,872
At 31 December 2025
25,910
Carrying amount
At 31 December 2025
15,605
At 31 December 2024
17,477
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
28,757
22,956
Other debtors
1,199,400
996,826
1,228,157
1,019,782
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,556
5,556
Trade creditors
4,947
2,906
Taxation and social security
101,893
41,733
Other creditors
269,313
621,090
381,709
671,285
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
23,611
29,167
DOROTHY WIGHTMAN INTERIOR DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
'A' Ordinary share capital of £1 each
52
40
52
40
'B' Ordinary share capital of £1 each
0
40
-
0
40
'C' Ordinary share capital of £1 each
38
5
38
5
'D' Ordinary share capital of £1 each
0
5
-
0
5
'E' Ordinary share capital of £1 each
5
5
5
5
'F' Ordinary share capital of £1 each
5
5
5
5
100
100
100
100

9
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Other related parties
140,821
126,531
2025-12-31 2025-01-01 false false false 25 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs D Wightman Mr D Wightman Mr J E Wightman Mr J E R Wightman 2026-08-24 10418734 2025-01-01 2025-12-31 10418734 2025-12-31 10418734 2024-12-31 10418734 core:OtherPropertyPlantEquipment 2025-12-31 10418734 core:OtherPropertyPlantEquipment 2024-12-31 10418734 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 10418734 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 10418734 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 10418734 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 10418734 core:CurrentFinancialInstruments 2025-12-31 10418734 core:CurrentFinancialInstruments 2024-12-31 10418734 core:ShareCapital 2025-12-31 10418734 core:ShareCapital 2024-12-31 10418734 core:RetainedEarningsAccumulatedLosses 2025-12-31 10418734 core:RetainedEarningsAccumulatedLosses 2024-12-31 10418734 core:ShareCapitalOrdinaryShareClass1 2025-12-31 10418734 core:ShareCapitalOrdinaryShareClass1 2024-12-31 10418734 core:ShareCapitalOrdinaryShareClass2 2025-12-31 10418734 core:ShareCapitalOrdinaryShareClass2 2024-12-31 10418734 core:ShareCapitalOrdinaryShareClass3 2025-12-31 10418734 core:ShareCapitalOrdinaryShareClass3 2024-12-31 10418734 core:ShareCapitalOrdinaryShareClass4 2025-12-31 10418734 core:ShareCapitalOrdinaryShareClass4 2024-12-31 10418734 core:ShareCapitalOrdinaryShareClass5 2025-12-31 10418734 core:ShareCapitalOrdinaryShareClass5 2024-12-31 10418734 core:ShareCapitalOrdinaryShares 2025-12-31 10418734 core:ShareCapitalOrdinaryShares 2024-12-31 10418734 bus:Director2 2025-01-01 2025-12-31 10418734 core:PlantMachinery 2025-01-01 2025-12-31 10418734 core:FurnitureFittings 2025-01-01 2025-12-31 10418734 2024-01-01 2024-12-31 10418734 core:NetGoodwill 2024-12-31 10418734 core:NetGoodwill 2025-12-31 10418734 core:NetGoodwill 2024-12-31 10418734 core:OtherPropertyPlantEquipment 2024-12-31 10418734 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 10418734 core:Non-currentFinancialInstruments 2025-12-31 10418734 core:Non-currentFinancialInstruments 2024-12-31 10418734 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 10418734 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 10418734 bus:OrdinaryShareClass3 2025-01-01 2025-12-31 10418734 bus:OrdinaryShareClass4 2025-01-01 2025-12-31 10418734 bus:OrdinaryShareClass5 2025-01-01 2025-12-31 10418734 bus:OrdinaryShareClass1 2025-12-31 10418734 bus:OrdinaryShareClass1 2024-12-31 10418734 bus:OrdinaryShareClass2 2025-12-31 10418734 bus:OrdinaryShareClass2 2024-12-31 10418734 bus:OrdinaryShareClass3 2025-12-31 10418734 bus:OrdinaryShareClass3 2024-12-31 10418734 bus:OrdinaryShareClass4 2025-12-31 10418734 bus:OrdinaryShareClass4 2024-12-31 10418734 bus:OrdinaryShareClass5 2025-12-31 10418734 bus:OrdinaryShareClass5 2024-12-31 10418734 bus:AllOrdinaryShares 2025-12-31 10418734 bus:AllOrdinaryShares 2024-12-31 10418734 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10418734 bus:FRS102 2025-01-01 2025-12-31 10418734 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 10418734 bus:Director1 2025-01-01 2025-12-31 10418734 bus:Director3 2025-01-01 2025-12-31 10418734 bus:Director4 2025-01-01 2025-12-31 10418734 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10418734 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP