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Registered number: 5183595
White's (Walton on the Naze) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2022
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 5183595
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 22,113 224,485
22,113 224,485
CURRENT ASSETS
Cash at bank and in hand 620,320 514,767
620,320 514,767
Creditors: Amounts Falling Due Within One Year 4 (47,620 ) (146,167 )
NET CURRENT ASSETS (LIABILITIES) 572,700 368,600
TOTAL ASSETS LESS CURRENT LIABILITIES 594,813 593,085
PROVISIONS FOR LIABILITIES
Deferred Taxation - (10,004 )
NET ASSETS 594,813 583,081
CAPITAL AND RESERVES
Called up share capital 5 3 3
Fair Value Reserve 6 - 42,650
Income Statement 594,810 540,428
SHAREHOLDERS' FUNDS 594,813 583,081
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For the year ending 31 March 2022 the company was entitled to exemption from audit 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Glenn White
Director
9th September 2022
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Leasehold 20% Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
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1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.5. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2021: 10)
17 10
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3. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost or Valuation
As at 1 April 2021 195,000 82,000 79,482 64,951
Disposals (195,000 ) - - -
As at 31 March 2022 - 82,000 79,482 64,951
Depreciation
As at 1 April 2021 - 82,000 69,119 51,576
Provided during the period - - 2,591 3,344
As at 31 March 2022 - 82,000 71,710 54,920
Net Book Value
As at 31 March 2022 - - 7,772 10,031
As at 1 April 2021 195,000 - 10,363 13,375
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 April 2021 18,384 3,383 443,200
Disposals - - (195,000 )
As at 31 March 2022 18,384 3,383 248,200
Depreciation
As at 1 April 2021 13,960 2,060 218,715
Provided during the period 1,106 331 7,372
As at 31 March 2022 15,066 2,391 226,087
Net Book Value
As at 31 March 2022 3,318 992 22,113
As at 1 April 2021 4,424 1,323 224,485
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4. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Corporation tax 11,778 23,481
Other taxes and social security - 2,521
VAT 8,250 286
Accruals and deferred income 286 59
Directors' loan accounts 27,306 119,820
47,620 146,167
5. Share Capital
2022 2021
Allotted, Called up and fully paid 3 3
6. Reserves
Fair Value Reserve
£
As at 1 April 2021 42,650
Movements in fair value reserve (42,650)
As at 31 March 2022 -
7. General Information
White's (Walton on the Naze) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 5183595 . The registered office is Chalice House, Bromley Road, Elmstead, Colchester, Essex, CO7 7BY.
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