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REGISTERED NUMBER: 03209072 (England and Wales)










Financial Statements for the Year Ended 30 June 2023

for

Whirlwind Communications Limited

Whirlwind Communications Limited (Registered number: 03209072)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Whirlwind Communications Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: Ms G J M Downey





REGISTERED OFFICE: 40 Market Place
Belper
Derbyshire
DE56 1FZ





REGISTERED NUMBER: 03209072 (England and Wales)





ACCOUNTANTS: NRB Accountancy Limited
40 Market Place
Belper
Derbyshire
DE56 1FZ

Whirlwind Communications Limited (Registered number: 03209072)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,596 3,047
2,596 3,047

CURRENT ASSETS
Stocks 625 625
Debtors 6 18,113 7,549
Cash at bank and in hand 100,232 96,871
118,970 105,045
CREDITORS
Amounts falling due within one year 7 21,351 13,364
NET CURRENT ASSETS 97,619 91,681
TOTAL ASSETS LESS CURRENT
LIABILITIES

100,215

94,728

PROVISIONS FOR LIABILITIES 493 579
NET ASSETS 99,722 94,149

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 99,721 94,148
SHAREHOLDERS' FUNDS 99,722 94,149

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Whirlwind Communications Limited (Registered number: 03209072)

Balance Sheet - continued
30 June 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 16 August 2023 and were signed by:





Ms G J M Downey - Director


Whirlwind Communications Limited (Registered number: 03209072)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Whirlwind Communications 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.

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 etc - 33% on reducing balance and 15% 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.

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 1 (2022 - 1 ) .

Whirlwind Communications Limited (Registered number: 03209072)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 July 2022
and 30 June 2023 1,400
AMORTISATION
At 1 July 2022
and 30 June 2023 1,400
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 19,160
Additions 778
At 30 June 2023 19,938
DEPRECIATION
At 1 July 2022 16,113
Charge for year 1,229
At 30 June 2023 17,342
NET BOOK VALUE
At 30 June 2023 2,596
At 30 June 2022 3,047

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 18,113 7,549

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 2 1
Taxation and social security 17,589 11,295
Other creditors 3,760 2,068
21,351 13,364

Whirlwind Communications Limited (Registered number: 03209072)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director, Ms G Downey, introduced funds to and withdrew funds from the business by way of a director's loan account. This loan is interest free and repayable upon demand. At the year end the company owed the director £1,929 (2022: £250) and this amount is included in creditors.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms G J M Downey.