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REGISTERED NUMBER: 10923509 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 August 2023

for

Winkfield Solid Fuel Limited

Winkfield Solid Fuel Limited (Registered number: 10923509)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Winkfield Solid Fuel Limited

Company Information
for the Year Ended 31 August 2023







Director: J Winkfield





Registered office: Rockwood Farm
Gowland Lane
Cloughton
Scarborough
North Yorkshire
YO13 0DU





Registered number: 10923509 (England and Wales)






Winkfield Solid Fuel Limited (Registered number: 10923509)

Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 68,754 47,825
68,754 47,825

Current assets
Stocks 83,015 104,265
Debtors 6 59,565 59,862
Cash at bank 109,273 144,595
251,853 308,722
Creditors
Amounts falling due within one year 7 69,819 165,611
Net current assets 182,034 143,111
Total assets less current liabilities 250,788 190,936

Capital and reserves
Called up share capital 8 2 2
Retained earnings 250,786 190,934
Shareholders' funds 250,788 190,936

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Winkfield Solid Fuel Limited (Registered number: 10923509)

Balance Sheet - continued
31 August 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2023 and were signed by:




A Winkfield - Director



Mrs E P Winkfield - Director


Winkfield Solid Fuel Limited (Registered number: 10923509)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. Statutory information

Winkfield Solid Fuel Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Winkfield Solid Fuel Limited (Registered number: 10923509)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

2. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. Employees and directors

The average number of employees during the year was 3 (2022 - 5 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 September 2022
and 31 August 2023 51,225
Amortisation
At 1 September 2022
and 31 August 2023 51,225
Net book value
At 31 August 2023 -
At 31 August 2022 -

Winkfield Solid Fuel Limited (Registered number: 10923509)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

5. Tangible fixed assets
Plant and Motor
machinery vehicles Totals
£    £    £   
Cost
At 1 September 2022 82,938 11,264 94,202
Additions - 37,834 37,834
At 31 August 2023 82,938 49,098 132,036
Depreciation
At 1 September 2022 37,915 8,462 46,377
Charge for year 6,750 10,155 16,905
At 31 August 2023 44,665 18,617 63,282
Net book value
At 31 August 2023 38,273 30,481 68,754
At 31 August 2022 45,023 2,802 47,825

6. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 30,611 41,841
Other debtors 28,954 18,021
59,565 59,862

7. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 4,260 72,742
Taxation and social security 25,364 33,036
Other creditors 40,195 59,833
69,819 165,611

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2