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REGISTERED NUMBER: 10766757 (England and Wales)















Financial Statements for the Period 1 June 2022 to 31 March 2023

for

Whitworth Brough Ltd

Whitworth Brough Ltd (Registered number: 10766757)






Contents of the Financial Statements
for the Period 1 June 2022 to 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Whitworth Brough Ltd

Company Information
for the Period 1 June 2022 to 31 March 2023







DIRECTORS: Mr James Whitworth
Mr Jonathan Brough





REGISTERED OFFICE: Palmeira Avenue Mansions
19 Church Road
Hove
East Sussex
BN3 2FA





REGISTERED NUMBER: 10766757 (England and Wales)





ACCOUNTANTS: Atkinsons
Chartered Accountants
Palmeira Avenue Mansions
19 Church Road
Hove
East Sussex
BN3 2FA

Whitworth Brough Ltd (Registered number: 10766757)

Balance Sheet
31 March 2023

31.3.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,390 6,588

CURRENT ASSETS
Debtors 5 632,317 27,904
Cash at bank 281,491 119,212
913,808 147,116
CREDITORS
Amounts falling due within one year 6 314,451 54,220
NET CURRENT ASSETS 599,357 92,896
TOTAL ASSETS LESS CURRENT
LIABILITIES

607,747

99,484

CREDITORS
Amounts falling due after more than one
year

7

(26,574

)

(33,890

)

PROVISIONS FOR LIABILITIES (2,097 ) (1,252 )
NET ASSETS 579,076 64,342

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 579,074 64,340
579,076 64,342

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

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

The directors acknowledge their 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.

Whitworth Brough Ltd (Registered number: 10766757)

Balance Sheet - continued
31 March 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 Board of Directors and authorised for issue on 26 September 2023 and were signed on its behalf by:




Mr James Whitworth - Director



Mr Jonathan Brough - Director


Whitworth Brough Ltd (Registered number: 10766757)

Notes to the Financial Statements
for the Period 1 June 2022 to 31 March 2023

1. STATUTORY INFORMATION

Whitworth Brough Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the period 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.

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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2022 - 4 ) .

Whitworth Brough Ltd (Registered number: 10766757)

Notes to the Financial Statements - continued
for the Period 1 June 2022 to 31 March 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 June 2022 4,364 9,927 14,291
Additions - 4,010 4,010
At 31 March 2023 4,364 13,937 18,301
DEPRECIATION
At 1 June 2022 2,826 4,877 7,703
Charge for period 320 1,888 2,208
At 31 March 2023 3,146 6,765 9,911
NET BOOK VALUE
At 31 March 2023 1,218 7,172 8,390
At 31 May 2022 1,538 5,050 6,588

5. DEBTORS
31.3.23 31.5.22
£    £   
Amounts falling due within one year:
Trade debtors 30,000 16,008
Other debtors 598,917 7,708
628,917 23,716

Amounts falling due after more than one year:
Other debtors 3,400 4,188

Aggregate amounts 632,317 27,904

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.5.22
£    £   
Bank loans and overdrafts 10,093 11,610
Trade creditors 8,832 2,638
Taxation and social security 291,388 11,789
Other creditors 4,138 28,183
314,451 54,220

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.5.22
£    £   
Bank loans 26,574 33,890

Whitworth Brough Ltd (Registered number: 10766757)

Notes to the Financial Statements - continued
for the Period 1 June 2022 to 31 March 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2023 and the year ended 31 May 2022:

31.3.23 31.5.22
£    £   
Mr Jonathan Brough
Balance outstanding at start of period (10,488 ) 15,241
Amounts advanced 34,140 -
Amounts repaid (21,593 ) (25,729 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 2,059 (10,488 )

9. RELATED PARTY DISCLOSURES

Included in other creditors is £3,638 (2022 - £17,695) which is owed to Mr J Whitworth, a director of the company. This loan is provided on an interest free basis and is repayable on demand.

No other transactions with related parties were undertaken such as are required to be disclosed under Section 1A Small Entities of Financial Reporting Standard 102.