Micro-entity Accounts - SOMERSET WEBSITE DESIGNS LTD

SOMERSET WEBSITE DESIGNS LTD Registered Number 16234253

Micro-entity Balance Sheet as at 28 February 2026

	Notes	2026
		£
Called up share capital not paid		-
Fixed Assets		198
Current Assets		1
Prepayments and accrued income		478
Creditors: amounts falling due within one year		(2,112)
Net current assets (liabilities)		(1,633)
Total assets less current liabilities		(1,435)
Creditors: amounts falling due after more than one year		0
Provisions for liabilities		0
Accruals and deferred income		0
Total net assets (liabilities)		(1,435)
Capital and reserves		(1,435)

For the year ending 28 February 2026 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 20 October 2026

And signed on their behalf by:
Jack Robert Miles, Director

SOMERSET WEBSITE DESIGNS LTD Registered Number 16234253

Notes to the Micro-entity Accounts for the period ended 28 February 2026

1Employees

	2026
Average number of employees during the period	0

2Accounting Policies

Basis of measurement and preparation of accounts
These first accounts cover 6 February 2025 to 28 February 2026. They are prepared under the historical cost convention and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The presentation currency is GBP. Figures are presented in whole pounds, with underlying components rounded before aggregation. The detailed accounting records retain pence.

The going-concern basis reflects the director's intention to continue the company, leave the director funding in the company and reduce or pause discretionary development spending if it cannot be funded. Potential grants and loans are not treated as secured funding.

The company is not VAT registered; costs include irrecoverable VAT. Computer equipment is carried at cost less depreciation, calculated on a straight-line basis over three years with nil residual value from the date available for use. Annual and monthly service costs are apportioned over the relevant periods; amounts relating to future periods are prepaid. Where precise service dates are not stated, invoice dates or renewal anniversaries are used as estimates.

Research, development and startup expenditure is expensed. Immaterial low-value usage-credit purchases are expensed. Foreign currency transactions settled promptly are translated using the near-date bank conversion as a practical approximation, excluding separately identified bank fees.