2022-04-012023-03-312023-03-31false13194529RWJ NORTHWEST 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RWJ NORTHWEST LTD

Registered Number
13194529
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

RWJ NORTHWEST LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

ATHERTON-WILSON, Robert William
OXFORD, Damian

Registered Address

Unit 1 Shay Lane
Longridge
Preston
PR3 3BT

Registered Number

13194529 (England and Wales)
RWJ NORTHWEST LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets616,50018,500
Tangible assets7233,315126,678
249,815145,178
Current assets
Stocks144,50051,500
Debtors943,04065,682
Cash at bank and on hand-18,625
187,540135,807
Creditors amounts falling due within one year10(391,072)(229,321)
Net current assets (liabilities)(203,532)(93,514)
Total assets less current liabilities46,28351,664
Creditors amounts falling due after one year11(39,897)(46,899)
Net assets6,3864,765
Capital and reserves
Profit and loss account6,3864,765
Shareholders' funds6,3864,765
The financial statements were approved and authorised for issue by the Board of Directors on 17 September 2023, and are signed on its behalf by:
ATHERTON-WILSON, Robert William
Director
OXFORD, Damian
Director

Registered Company No. 13194529
RWJ NORTHWEST LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Turnover policy
Turnover represents the value, excluding value added tax, of services and materials provided during the period of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings20
Vehicles25
Office Equipment25
Intangible assets policy
Goodwill is measured over its estimated useful life of ten years
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Taxation policy
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 policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year85
6.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 2220,00020,000
At 31 March 2320,00020,000
Amortisation and impairment
At 01 April 221,5001,500
Charge for year2,0002,000
At 31 March 233,5003,500
Net book value
At 31 March 2316,50016,500
At 31 March 2218,50018,500
7.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 2283,14945,69524,086152,930
Additions128,99234,8137,966171,771
At 31 March 23212,14180,50832,052324,701
Depreciation and impairment
At 01 April 2216,0689,29189326,252
Charge for year48,70510,9485,48165,134
At 31 March 2364,77320,2396,37491,386
Net book value
At 31 March 23147,36860,26925,678233,315
At 31 March 2267,08136,40423,193126,678
8.Dividends proposed and payable

2023

2022

££
Dividends Paid136,50038,500
Total136,50038,500
9.Debtors

2023

2022

££
Trade debtors / trade receivables39,73248,720
Other debtors2,94512,750
Prepayments and accrued income3634,212
Total43,04065,682
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables289,553151,673
Bank borrowings and overdrafts14,45919,278
Taxation and social security27,92643,711
Finance lease and HP contracts26,10013,658
Other creditors31,534-
Accrued liabilities and deferred income1,5001,001
Total391,072229,321
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts39,89746,899
Total39,89746,899