ACCOUNTS - Final Accounts preparation

Registered number: 08164688

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 AUGUST 2026

	SUMMER WILLIAMS DESIGN LIMITED


SUMMER WILLIAMS DESIGN LIMITED

COMPANY INFORMATION

Director	Ms S Williams


Registered number	08164688


Registered office	Victoria House
	50-58 Victoria Road
	Farnborough
	England
	GU14 7PG


Accountants	Menzies LLP
	Chartered Accountants
	Victoria House
	50-58 Victoria Road
	Farnborough
	Hampshire
	GU14 7PG


SUMMER WILLIAMS DESIGN LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 3


SUMMER WILLIAMS DESIGN LIMITED REGISTERED NUMBER:08164688

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	-		339
Cash at bank and in hand		56,522		50,621
		56,522		50,960
Creditors: amounts falling due within one year	6	(4,674)		(3,862)
Net current assets			51,848		47,098
Total assets less current liabilities			51,848		47,098

Net assets			51,848		47,098

Capital and reserves
Called up share capital	100	100
Profit and loss account	51,748	46,998
	51,848	47,098

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Ms S Williams

Director

Date: 22 October 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1


SUMMER WILLIAMS DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2026

1.	General information

Summer Williams Design Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page. The company does not have a principal place of business.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Employees

The average monthly number of employees, including the Director, during the year was 1 (2025 -1).

Page 2


SUMMER WILLIAMS DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2026

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 September 2025	3,050
	At 31 August 2026	3,050
	Depreciation
	At 1 September 2025	3,050
	At 31 August 2026	3,050
	Net book value
	At 31 August 2026	-
	At 31 August 2025	-

Debtors

					2026	2025
					£	£


Other debtors	-	339

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Other taxation and social security	567	-
Other creditors	1,412	1,032
Accruals and deferred income	2,695	2,830
	4,674	3,862

7.	Transactions with directors
	Within other creditors is the balance due to the Director of £1,412 (2025: £1,032). This amount is free of interest and repayable on demand.

Page 3