Wordsmith Crafts C.I.C.

Wordsmith Crafts C.I.C.
Balance Sheet
As at 31 January 2026

	2026		2025
	£	£	£	£
Fixed assets		149		229
Current assets	739		981
Creditors: amount falling due within one year	(909)		(1,009)
Net current assets		(170)		(28)
Total assets less current liabilities		(21)		201
Net assets		(21)		201


Reserves		(21)		201

NOTES TO THE ACCOUNTS

General Information

Wordsmith Crafts C.I.C. is a private company, limited by guarantee, registered in Scotland, registration number SC719460, registration address 3 James Avenue, Dumfries, DG2 9AU.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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:

Plant and Machinery

5 Straight Line

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 February 2025	400	400
Additions	-	-
Disposals	-	-
At 31 January 2026	400	400
Depreciation
At 01 February 2025	171	171
Charge for year	80	80
On disposals	-	-
At 31 January 2026	251	251
Net book values
Closing balance as at 31 January 2026	149	149
Opening balance as at 01 February 2025	229	229

3.	Average number of employees Average number of employees during the period was 1 (2025 : 1).

For the year ended 31 January 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 accounts 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 accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the board of directors on 27 October 2026 and were signed on its behalf by:

--------------------------------
Simon Lidwell
Director

Registered Number: SC719460
Scotland
WORDSMITH CRAFTS C.I.C.
Company limited by guarantee
Abridged Accounts

Period of accounts Start date: 01 February 2025 End date: 31 January 2026