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REGISTERED NUMBER: 05436459 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

WEST RIDING INDEPENDENT LIMITED

WEST RIDING INDEPENDENT LIMITED (REGISTERED NUMBER: 05436459)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WEST RIDING INDEPENDENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: D Bye
B Walker





REGISTERED OFFICE: 46 Main Street
Mexborough
South Yorkshire
S64 9DU





REGISTERED NUMBER: 05436459 (England and Wales)





ACCOUNTANTS: Leesing Marrison Lee & Co
Chartered Certified Accountants
46 Main Street
Mexborough
South Yorkshire
S64 9DU

WEST RIDING INDEPENDENT LIMITED (REGISTERED NUMBER: 05436459)

BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 45,780 43,919

CURRENT ASSETS
Stocks 4,500 -
Debtors 5 47,090 5,221
Cash at bank and in hand 14,632 48,719
66,222 53,940
CREDITORS
Amounts falling due within one year 6 48,196 53,128
NET CURRENT ASSETS 18,026 812
TOTAL ASSETS LESS CURRENT
LIABILITIES

63,806

44,731

CREDITORS
Amounts falling due after more than one
year

7

(35,244

)

(40,244

)

PROVISIONS FOR LIABILITIES (8,698 ) (3,072 )
NET ASSETS 19,864 1,415

CAPITAL AND RESERVES
Called up share capital 196 196
Retained earnings 19,668 1,219
SHAREHOLDERS' FUNDS 19,864 1,415

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 15 November 2023 and were signed on its behalf by:



D Bye - Director


WEST RIDING INDEPENDENT LIMITED (REGISTERED NUMBER: 05436459)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

West Riding Independent 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.

The accounts have been prepared on a going concern basis which assumes the continuing support of trade and other creditors.

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.
Short leasehold - 10% on reducing balance
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% 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.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

WEST RIDING INDEPENDENT LIMITED (REGISTERED NUMBER: 05436459)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 May 2022 8,346 57,828 5,233 17,250 88,657
Additions - 1,343 - 14,000 15,343
At 30 April 2023 8,346 59,171 5,233 31,250 104,000
DEPRECIATION
At 1 May 2022 835 29,635 1,111 13,157 44,738
Charge for year 751 7,384 824 4,523 13,482
At 30 April 2023 1,586 37,019 1,935 17,680 58,220
NET BOOK VALUE
At 30 April 2023 6,760 22,152 3,298 13,570 45,780
At 30 April 2022 7,511 28,193 4,122 4,093 43,919

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 47,090 4,097
Other debtors - 1,124
47,090 5,221

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,000 5,000
Trade creditors 27,368 39,809
Taxation and social security 14,399 5,674
Other creditors 1,429 2,645
48,196 53,128

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 35,244 40,244

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 15,244 20,244