IRIS Accounts Production v23.3.0.418 01583042 director 1.4.22 31.3.23 31.3.23 false true false false false true false Ordinary A shares 1.00000 Ordinary B shares 1.00000 Ordinary C shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh015830422022-03-31015830422023-03-31015830422022-04-012023-03-31015830422021-03-31015830422021-04-012022-03-31015830422022-03-3101583042ns10:Originalns15:EnglandWales2022-04-012023-03-3101583042ns14:PoundSterlingns10:Original2022-04-012023-03-3101583042ns10:Originalns10:Director12022-04-012023-03-3101583042ns10:Original2022-04-012023-03-3101583042ns10:Original2023-03-3101583042ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3101583042ns10:Originalns10:SmallEntities2022-04-012023-03-3101583042ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3101583042ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3101583042ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3101583042ns10:Originalns10:FullAccounts2022-04-012023-03-3101583042ns10:Original12022-04-012023-03-3101583042ns10:Originalns10:OrdinaryShareClass12022-04-012023-03-3101583042ns10:Originalns10:OrdinaryShareClass22022-04-012023-03-3101583042ns10:OrdinaryShareClass3ns10:Original2022-04-012023-03-3101583042ns10:CompanySecretary1ns10:Original2022-04-012023-03-3101583042ns10:Originalns10:RegisteredOffice2022-04-012023-03-3101583042ns10:Original2022-03-3101583042ns10:Originalns5:CurrentFinancialInstruments2023-03-3101583042ns10:Originalns5:CurrentFinancialInstruments2022-03-3101583042ns10:Originalns5:Non-currentFinancialInstruments2023-03-3101583042ns10:Originalns5:Non-currentFinancialInstruments2022-03-3101583042ns5:ShareCapitalns10:Original2023-03-3101583042ns5:ShareCapitalns10:Original2022-03-3101583042ns10:Originalns5:FurtherSpecificReserve1ComponentTotalEquity2023-03-3101583042ns10:Originalns5:FurtherSpecificReserve1ComponentTotalEquity2022-03-3101583042ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3101583042ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3101583042ns10:Originalns5:NetGoodwill2022-04-012023-03-3101583042ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-04-012023-03-3101583042ns10:Originalns5:PlantMachinery2022-04-012023-03-3101583042ns10:Original2021-04-012022-03-3101583042ns10:Originalns5:NetGoodwill2022-03-3101583042ns10:Originalns5:NetGoodwill2023-03-3101583042ns10:Originalns5:NetGoodwill2022-03-3101583042ns10:Originalns5:PlantMachinery2022-03-3101583042ns10:Originalns5:PlantMachinery2023-03-3101583042ns10:Originalns5:PlantMachinery2022-03-3101583042ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3101583042ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-3101583042ns10:Originalns10:OrdinaryShareClass12023-03-3101583042ns10:Originalns10:OrdinaryShareClass22023-03-3101583042ns10:OrdinaryShareClass3ns10:Original2023-03-31
REGISTERED NUMBER: 01583042 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

W H MARSHALL LIMITED

W H MARSHALL LIMITED (REGISTERED NUMBER: 01583042)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


W H MARSHALL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: Mr W H Marshall





SECRETARY: Mrs B Marshall





REGISTERED OFFICE: 11 Wellington Arcade
Brighouse
West Yorkshire
HD6 1DN





REGISTERED NUMBER: 01583042 (England and Wales)





ACCOUNTANTS: Brosnans
Chartered Accountants
Birkby House
Bailiff Bridge
Brighouse
West Yorkshire
HD6 4JJ

W H MARSHALL LIMITED (REGISTERED NUMBER: 01583042)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 36,140 40,526
36,140 40,526

CURRENT ASSETS
Debtors 6 131,262 135,288
Cash at bank and in hand 240,900 240,512
372,162 375,800
CREDITORS
Amounts falling due within one year 7 (52,612 ) (56,868 )
NET CURRENT ASSETS 319,550 318,932
TOTAL ASSETS LESS CURRENT
LIABILITIES

355,690

359,458

CREDITORS
Amounts falling due after more than
one year

8

(32,501

)

(42,500

)
NET ASSETS 323,189 316,958

W H MARSHALL LIMITED (REGISTERED NUMBER: 01583042)

BALANCE SHEET - continued
31 MARCH 2023

2023 2022
Notes £    £   
CAPITAL AND RESERVES
Called up share capital 9 701 701
Other reserves 56,725 56,725
Retained earnings 265,763 259,532
SHAREHOLDERS' FUNDS 323,189 316,958

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 17 November 2023 and were signed by:





Mr W H Marshall - Director


W H MARSHALL LIMITED (REGISTERED NUMBER: 01583042)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

W H Marshall 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

GOODWILL
Goodwill was being depreciated at a rate of 20% on cost and was fully written off in 2010.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 35% on reducing balance, 25% on reducing balance and 2% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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.

W H MARSHALL LIMITED (REGISTERED NUMBER: 01583042)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued

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.

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 7 (2022 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 110,000
AMORTISATION
At 1 April 2022
and 31 March 2023 110,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

W H MARSHALL LIMITED (REGISTERED NUMBER: 01583042)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 956,414
Additions 10,572
Disposals (2,085 )
At 31 March 2023 964,901
DEPRECIATION
At 1 April 2022 915,888
Charge for year 14,958
Eliminated on disposal (2,085 )
At 31 March 2023 928,761
NET BOOK VALUE
At 31 March 2023 36,140
At 31 March 2022 40,526


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 131,262 135,288

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 16,720 19,841
Taxation and social security 33,032 34,307
Other creditors 2,860 2,720
52,612 56,868

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Loans 32,501 42,500

W H MARSHALL LIMITED (REGISTERED NUMBER: 01583042)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2023 2022
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 32,501 42,500

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary A shares £1 100 100
572 Ordinary B shares £1 572 572
29 Ordinary C shares £1 29 29
701 701

The ordinary A shares carry voting rights, a right to variable dividends and the right to participate in the assets of the company, over and above the return of the original capital in the event of sale or winding up.The ordinary B shares do not carry any voting rights, or any rights to a dividend, or to participate in the assets of the company other than the return of original capital in the event of a sale or winding up. The ordinary C shares do not carry any voting rights or any right to participate in the assets of the company other than a return of the original capital in the event of a sale or winding up.The ordinary C shares do carry the right to variable dividends.