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2021-04-01 2022-03-31 04813994 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-03-31 04813994 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-03-31 04813994 frs-bus:Original 17 2021-04-01 2022-03-31 04813994 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-03-31 04813994 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-03-31 04813994 frs-bus:Original 18 2021-04-01 2022-03-31 04813994 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-03-31 04813994 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-03-31 04813994 frs-bus:Original 19 2021-04-01 2022-03-31 04813994 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-03-31 04813994 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-03-31 04813994 frs-bus:Original 20 2021-04-01 2022-03-31 04813994 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-03-31 04813994 frs-bus:Original 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Registered number: 04813994
Waring Industries Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Crag & Co
Chartered Accountants & Chartered Tax Advisers
Office 1 Embsay Mill
Embsay
Skipton
North Yorkshire
BD23 6QF
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: 04813994
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 - 640
Tangible Assets 4 717,424 724,600
717,424 725,240
CURRENT ASSETS
Stocks 111,200 86,000
Debtors 5 308,039 105,818
Cash at bank and in hand 221,555 451,010
640,794 642,828
Creditors: Amounts Falling Due Within One Year 6 (176,791 ) (317,025 )
NET CURRENT ASSETS (LIABILITIES) 464,003 325,803
TOTAL ASSETS LESS CURRENT LIABILITIES 1,181,427 1,051,043
Creditors: Amounts Falling Due After More Than One Year 7 (283,727 ) (299,103 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,813 ) (22,077 )
NET ASSETS 877,887 729,863
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 877,787 729,763
SHAREHOLDERS' FUNDS 877,887 729,863
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For the year ending 31 March 2023 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
Mrs J Waring
Director
09/06/2023
The notes on pages 3 to 7 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 have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.

1.2. Turnover
Turnover is measured at the fair value of the consideration receivable for goods sold, net of discounts and Value Added Tax.
Turnover is invoiced and recognised on completion of the work undertaken.

1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 7 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 No depreciation
Plant & Machinery 20% reducing balance
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
1.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
1.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.7. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.


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1.8. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.


1.9. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

1.10. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.

1.11. Impairments
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 26 (2022: 28)
26 28
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3. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 12,000
As at 31 March 2023 12,000
Amortisation
As at 1 April 2022 11,360
Provided during the period 640
As at 31 March 2023 12,000
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 640
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2022 613,143 55,655 148,732 5,084 822,614
Additions - - 25,444 1,471 26,915
As at 31 March 2023 613,143 55,655 174,176 6,555 849,529
Depreciation
As at 1 April 2022 - 45,620 47,310 5,084 98,014
Provided during the period - 2,007 31,716 368 34,091
As at 31 March 2023 - 47,627 79,026 5,452 132,105
Net Book Value
As at 31 March 2023 613,143 8,028 95,150 1,103 717,424
As at 1 April 2022 613,143 10,035 101,422 - 724,600
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 104,791 88,373
Prepayments and accrued income 16,755 17,445
Other debtors 5,000 -
Directors' loan accounts 181,493 -
308,039 105,818
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 111,802 190,753
Bank loans and overdrafts 11,039 7,039
Corporation tax 3,408 27,697
Other taxes and social security 6,170 -
VAT 22,196 6,178
Accruals and deferred income 22,176 37,246
Directors' loan accounts - 48,112
176,791 317,025
Included in creditors: amounts falling due within one year, is a bank loan of £11,039 (2022 - £7,039) which is secured by way of a legal charge over Unit 5 Skelton Industrial Estate, Skelton Road, Crosshills, Keighley, West Yorkshire, BD20 7BY.
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 283,727 299,103
283,727 299,103
Included in creditors: amounts falling due after more than one year, is a bank loan of £283,727 (2022 - £299,103) which is secured by way of a legal charge over Unit 5 Skelton Industrial Estate, Skelton Road, Crosshills, Keighley, West Yorkshire, BD20 7BY.
Included within creditors: amounts falling due after more than one year is an amount of £239,571 (2022 - £270,946) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
The bank loan is repayable in monthly instalments and is due to be repaid during the year ended 31 March 2040. Interest is calculated at a fixed rate of 4.8%.
8. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £12,411 (2022 - £11,482).
Contributions totalling £2,476 (2022 - £2,582) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr David Waring (24,056 ) 95,398 - - 71,342
Mrs Joanne Waring (24,056 ) 95,399 - - 71,343
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
During the year, dividends of £82,000 (2022 - £98,500) were paid to the directors.
Included in creditors: amounts falling due within one year, is a directors loan account balance of £nil (2022 - £48,112) owing to Mr D J Waring & Mrs J Waring.
The balance is interest free and repayable on demand.
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11. Ultimate Controlling Party
The company is under the control of Mr D J Waring and Mrs J Waring, who are interested in 90% of the company's issued share capital.
12. General Information
Waring Industries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04813994 . The registered office is 12 Mary Street, Farnhill, Nr Keighley, West Yorkshire, BD20 9AU.
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