Wup Doodle Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04120376

Wup Doodle Limited

Unaudited financial statements

31 March 2026

Wup Doodle Limited

Statement of financial position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		713,908		630,132

Current assets

Stocks		10,000	10,000
Debtors	6	208,379	606,592
Cash at bank and in hand		107,406	53,139
		---------	---------
		325,785	669,731

Creditors: Amounts falling due within one year	7	( 87,196)		( 402,530)
		---------		---------
Net current assets			238,589		267,201
			---------		---------
Total assets less current liabilities			952,497		897,333

Creditors: Amounts falling due after more than one year	8		( 23,165)		( 2,987)

Provisions

Taxation including deferred tax	( 178,477)	( 157,533)
	---------	---------
Net assets	750,855	736,813
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	750,755	736,713
	---------	---------
Shareholders funds	750,855	736,813
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Wup Doodle Limited

Statement of financial position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 15 September 2026 , and are signed on behalf of the board by:

R L Argent

Director

Company registration number: 04120376

Wup Doodle Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 4 Stimsons Yard, The Street, Hepworth, Suffolk, IP22 2PS.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

Estimates and judgements used in preparing the financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The resulting accounting estimates will, by definition seldom equal the related actual results. Any subsequent changes are accounted for with an effect on income at the time such updated information is available. The estimates and assumptions that have a a significant effect on the carrying amounts of assets and liabilities are discussed below: The carrying value of stock is subject to estimate in determining the appropriate level of provision for slow moving or obsolete stock. The directors assess the value of stock at the reporting date by reference to their age, condition and estimated net realisable value. Provisions are recognised where the expected saleable value of stock is lower than its cost. Depreciation is calculated using estimates of the useful economic lives and residual values of assets, which are reviewed annualy. These estimates reflect the director's assessment of expected asset usage wear and tear.

Revenue recognition

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the sale of services is recognised when the service has been satisfactorily provided, the amount can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Motor vehicles	-	25% straight line
Equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

4. Employee numbers

The average number of employees during the year was 2 (2025: 2 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2025	1,371,258	17,250	12,980	1,401,488
Additions	152,696	43,328	6,193	202,217
Disposals	( 35,000)	–	–	( 35,000)
	-----------	-------	-------	-----------
At 31 March 2026	1,488,954	60,578	19,173	1,568,705
	-----------	-------	-------	-----------
Depreciation
At 1 April 2025	743,749	17,250	10,358	771,357
Charge for the year	103,063	3,736	2,104	108,903
Disposals	( 25,463)	–	–	( 25,463)
	-----------	-------	-------	-----------
At 31 March 2026	821,349	20,986	12,462	854,797
	-----------	-------	-------	-----------
Carrying amount
At 31 March 2026	667,605	39,592	6,711	713,908
	-----------	-------	-------	-----------
At 31 March 2025	627,509	–	2,622	630,131
	-----------	-------	-------	-----------

6. Debtors

	2026	2025
	£	£
Trade debtors	96,968	67,882
Amounts owed by group undertakings and undertakings in which the company has a participating interest	93,674	487,981
Other debtors	17,737	50,729
	---------	---------
	208,379	606,592
	---------	---------

7. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Trade creditors	21,590	13,014
Social security and other taxes	12,235	4,558
Other creditors	53,371	384,958
	-------	---------
	87,196	402,530
	-------	---------

Included within other creditors is a balance of £11,411 (2025: £4,296) relating to hire purchase agreements secured against the assets to which they relate.

8. Creditors: Amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	23,165	2,987
	-------	------

Included within other creditors is a balance of £23,165 (2025: £2,987) relating to hire purchase agreements secured against the assets to which they relate.

9. Directors' advances, credits and guarantees

Included within other debtors is an overdrawn directors loan account of £Nil (2025: £Nil). The maximum overdrawn balance in the year was £71,756. Interest of £510 (2025: £518) was charged at the official rate.