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Registered number: 11359382
WK Ashby Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
T Cheung & Co
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11359382
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,677 21,181
25,677 21,181
CURRENT ASSETS
Stocks 4,102 3,897
Debtors 5 29,359 27,160
Cash at bank and in hand 85,186 81,110
118,647 112,167
Creditors: Amounts Falling Due Within One Year 6 (74,949 ) (62,835 )
NET CURRENT ASSETS (LIABILITIES) 43,698 49,332
TOTAL ASSETS LESS CURRENT LIABILITIES 69,375 70,513
NET ASSETS 69,375 70,513
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 69,365 70,503
SHAREHOLDERS' FUNDS 69,375 70,513
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Danfeng Ye
Director
09/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
WK Ashby Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11359382 . The registered office is 9 Bath Street, Ashby-De-La-Zouch, Leicestershire, LE65 2FH.
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, excluding discounts, rebates, value added tax and other sales taxes. 
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 
Motor Vehicles 15%
Fixtures & Fittings 20%
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2022: 11)
13 11
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2022 24,252 886 25,138
Additions - 9,900 9,900
As at 31 May 2023 24,252 10,786 35,038
Depreciation
As at 1 June 2022 3,638 319 3,957
Provided during the period 3,092 2,312 5,404
As at 31 May 2023 6,730 2,631 9,361
Net Book Value
As at 31 May 2023 17,522 8,155 25,677
As at 1 June 2022 20,614 567 21,181
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,774 1,574
Prepayments and accrued income 585 586
Other debtors 25,000 25,000
29,359 27,160
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 8,408 5,038
VAT 30,944 16,597
Accruals and deferred income 10,096 8,769
Director's loan account 5,501 12,431
Final dividends proposed 20,000 20,000
74,949 62,835
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
Page 4