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2022-03-31 10756824 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 10756824 1 2021-04-01 2022-03-31 10756824 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 10756824
Wick & Tallow Bespoke Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
ChadSan Limited
Castle House
Castle Street
Guildford
GU1 3UW
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10756824
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 - 13,200
Tangible Assets 4 6,566 158
6,566 13,358
CURRENT ASSETS
Stocks 5 25,878 27,257
Debtors 6 168,210 146,331
Cash at bank and in hand 5,386 16,062
199,474 189,650
Creditors: Amounts Falling Due Within One Year 7 (78,288 ) (88,034 )
NET CURRENT ASSETS (LIABILITIES) 121,186 101,616
TOTAL ASSETS LESS CURRENT LIABILITIES 127,752 114,974
Creditors: Amounts Falling Due After More Than One Year 8 (41,930 ) (57,106 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,642 ) -
NET ASSETS 84,180 57,868
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 84,179 57,867
SHAREHOLDERS' FUNDS 84,180 57,868
Page 1
Page 2
For the year ending 31 March 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
Miss Alice Malcolm Green
Director
1st March 2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Fixtures & Fittings 50% on cost
Computer Equipment 33% on cost
1.5. 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.
1.6. 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.
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1.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.8. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
1.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
3. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 66,000
As at 31 March 2023 66,000
Amortisation
As at 1 April 2022 52,800
Provided during the period 13,200
As at 31 March 2023 66,000
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 13,200
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 464 4,616 5,080
Additions - 7,546 7,546
Disposals - (141 ) (141 )
As at 31 March 2023 464 12,021 12,485
Depreciation
As at 1 April 2022 464 4,458 4,922
Provided during the period - 1,054 1,054
Disposals - (57 ) (57 )
As at 31 March 2023 464 5,455 5,919
Net Book Value
As at 31 March 2023 - 6,566 6,566
As at 1 April 2022 - 158 158
5. Stocks
2023 2022
£ £
Finished goods 25,878 27,257
25,878 27,257
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 52,327 35,494
Other debtors 115,883 110,837
168,210 146,331
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 9,221 6,395
Bank loans and overdrafts 5,525 4,289
Other creditors 23,970 21,193
Taxation and social security 39,572 56,157
78,288 88,034
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,334 -
Bank loans 40,596 46,234
Other creditors - 10,872
41,930 57,106
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr James Malcolm Green 3,513 9,294 (12,807 ) - -
Miss Alice Malcolm Green 47,186 36,566 (32,406 ) - 51,346
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
As at 31/03/2023 the company was owed £4,311 (2022: £7,861) to a related party, a company owned by one of the directors. This loan is unsecured, repayable on demand and non interest bearing.
As at 31/03/2023 the company was owed £48,550 (2022: £39,100) from a related party, a company owned by two of the directors. This loan is unsecured, repayable on demand and non interest bearing.
12. Ultimate Controlling Party
The company's ultimate controlling party is Miss Alice Malcolm Green by virtue of her ownership of 100% of the issued share capital in the company.
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