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Company Registration No. 13533943 (England and Wales)
Whillock Ltd Unaudited accounts for the year ended 31 July 2023
Whillock Ltd Unaudited accounts Contents
Page
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Whillock Ltd Company Information for the year ended 31 July 2023
Director
S Shaw
Company Number
13533943 (England and Wales)
Registered Office
14 ELM TREE AVENUE HARROGATE HG1 3DS ENGLAND
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Whillock Ltd Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
466 
800 
Current assets
Debtors
13,808 
522 
Cash at bank and in hand
17,964 
18,727 
31,772 
19,249 
Creditors: amounts falling due within one year
(12,691)
(15,145)
Net current assets
19,081 
4,104 
Net assets
19,547 
4,904 
Capital and reserves
Profit and loss account
19,547 
4,904 
Shareholders' funds
19,547 
4,904 
For the year ending 31 July 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 October 2023 and were signed on its behalf by
S Shaw Director Company Registration No. 13533943
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Whillock Ltd Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Whillock Ltd is a private company, limited by shares, registered in England and Wales, registration number 13533943. The registered office is 14 ELM TREE AVENUE, HARROGATE, HG1 3DS, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
- Straight line over 3 years
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Whillock Ltd Notes to the Accounts for the year ended 31 July 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 August 2022
1,002 
At 31 July 2023
1,002 
Depreciation
At 1 August 2022
202 
Charge for the year
334 
At 31 July 2023
536 
Net book value
At 31 July 2023
466 
At 31 July 2022
800 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
44 
- 
Trade debtors
13,764 
- 
Accrued income and prepayments
- 
522 
13,808 
522 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
11,633 
13,456 
Loans from directors
809 
1,454 
Accruals
249 
235 
12,691 
15,145 
7
Transactions with related parties
The director loan of £809.50 is money advanced to the Company by the Director as at 31 July 2023. The loan is unsecured and interest free. The loan is repayable on demand.
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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