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2021-12-31 05263701 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 05263701 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 05263701 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 05263701 dpl-frs:Item9 2022-01-01 2022-12-31 05263701 dpl-frs:Item9 2021-12-31 05263701 dpl-frs:Item9 2022-12-31 05263701 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 05263701 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 05263701 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 05263701 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 05263701 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 05263701 dpl-frs:Item10 2022-01-01 2022-12-31 05263701 dpl-frs:Item10 2021-12-31 05263701 dpl-frs:Item10 2022-12-31 05263701 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 05263701 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 05263701 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 05263701 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 05263701 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 05263701 dpl-frs:Item11 2022-01-01 2022-12-31 05263701 dpl-frs:Item11 2021-12-31 05263701 dpl-frs:Item11 2022-12-31 05263701 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 05263701 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 05263701 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 05263701 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 05263701 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 05263701 dpl-frs:Item12 2022-01-01 2022-12-31 05263701 dpl-frs:Item12 2021-12-31 05263701 dpl-frs:Item12 2022-12-31 05263701 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 05263701 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 05263701 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 05263701 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 05263701 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 05263701 1 2022-01-01 2022-12-31 05263701 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 05263701
Wyke Signs And Graphics Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
My Cloud 9 Accounting Limited
ICAEW
3 Hunters Mews
Oakfield
Sale
M33 6WA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05263701
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 268,504 303,513
268,504 303,513
CURRENT ASSETS
Stocks 5 30,156 32,362
Debtors 6 352,358 288,050
Cash at bank and in hand 11,053 13,726
393,567 334,138
Creditors: Amounts Falling Due Within One Year 7 (424,888 ) (520,007 )
NET CURRENT ASSETS (LIABILITIES) (31,321 ) (185,869 )
TOTAL ASSETS LESS CURRENT LIABILITIES 237,183 117,644
Creditors: Amounts Falling Due After More Than One Year 8 (31,356 ) (52,040 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (53,700 ) (35,496 )
NET ASSETS 152,127 30,108
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 152,125 30,106
SHAREHOLDERS' FUNDS 152,127 30,108
Page 1
Page 2
For the year ending 31 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Benjamin Wyke
Director
8th February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wyke Signs And Graphics Limited Registered number 05263701 is a limited by shares company incorporated in England & Wales. The Registered Office is Huntsman Drive, North Bank Indusrial Park, Irlam, Manchester, M44 5EG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% Reducing Balance
Plant & Machinery 15% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
Sales, marketing and distribution 17 15
19 17
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2023 50,674 237,080 295,717 62,716
Additions - 9,471 21,600 6,399
Disposals - - (14,981 ) -
As at 31 December 2023 50,674 246,551 302,336 69,115
Depreciation
As at 1 January 2023 38,845 163,755 120,528 44,291
Provided during the period 1,183 10,999 42,251 -
Disposals - - (2,996 ) -
As at 31 December 2023 40,028 174,754 159,783 44,291
Net Book Value
As at 31 December 2023 10,646 71,797 142,553 24,824
As at 1 January 2023 11,829 73,325 175,189 18,425
Page 4
Page 5
Computer Equipment Total
£ £
Cost
As at 1 January 2023 127,583 773,770
Additions 2,123 39,593
Disposals - (14,981 )
As at 31 December 2023 129,706 798,382
Depreciation
As at 1 January 2023 102,838 470,257
Provided during the period 8,184 62,617
Disposals - (2,996 )
As at 31 December 2023 111,022 529,878
Net Book Value
As at 31 December 2023 18,684 268,504
As at 1 January 2023 24,745 303,513
5. Stocks
2023 2022
£ £
Stock 30,156 32,362
30,156 32,362
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 351,558 288,050
Directors' loan accounts 800 -
352,358 288,050
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 33,622 47,377
Trade creditors 134,690 193,469
Bank loans and overdrafts 184,073 178,339
Corporation tax 10,277 -
Other taxes and social security 20,402 14,295
VAT 36,798 38,984
Other creditors 2,540 23,542
Accruals and deferred income 2,486 21,501
Directors' loan accounts - 2,500
424,888 520,007
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 31,356 52,040
31,356 52,040
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 33,622 47,377
Later than one year and not later than five years 31,356 52,040
64,978 99,417
64,978 99,417
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.000 each 2 2
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
During the year rent was due to MR R L Wyke totalling £24,500 (2022: £24,500).
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