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dpl-frs:Item5 2021-04-30 2022-04-29 04678344 dpl-frs:Item5 2021-04-29 04678344 dpl-frs:Item5 2022-04-29 04678344 dpl-frs:CostSales dpl-frs:Item5 2021-04-30 2022-04-29 04678344 dpl-frs:CostSales dpl-frs:Item5 2021-04-29 04678344 dpl-frs:CostSales dpl-frs:Item5 2022-04-29 04678344 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-30 2022-04-29 04678344 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-30 2022-04-29 04678344 dpl-frs:Item6 2021-04-30 2022-04-29 04678344 dpl-frs:Item6 2021-04-29 04678344 dpl-frs:Item6 2022-04-29 04678344 dpl-frs:CostSales dpl-frs:Item6 2021-04-30 2022-04-29 04678344 dpl-frs:CostSales dpl-frs:Item6 2021-04-29 04678344 dpl-frs:CostSales dpl-frs:Item6 2022-04-29 04678344 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-30 2022-04-29 04678344 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-30 2022-04-29 04678344 dpl-frs:Item7 2021-04-30 2022-04-29 04678344 dpl-frs:Item7 2021-04-29 04678344 dpl-frs:Item7 2022-04-29 04678344 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 2022-04-29 04678344 dpl-frs:CostSales dpl-frs:Item7 2021-04-29 04678344 dpl-frs:CostSales dpl-frs:Item7 2022-04-29 04678344 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-30 2022-04-29 04678344 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-30 2022-04-29 04678344 dpl-frs:Item8 2021-04-30 2022-04-29 04678344 dpl-frs:Item8 2021-04-29 04678344 dpl-frs:Item8 2022-04-29 04678344 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 2022-04-29 04678344 dpl-frs:CostSales dpl-frs:Item8 2021-04-29 04678344 dpl-frs:CostSales dpl-frs:Item8 2022-04-29 04678344 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-30 2022-04-29 04678344 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-30 2022-04-29 04678344 dpl-frs:Item9 2021-04-30 2022-04-29 04678344 dpl-frs:Item9 2021-04-29 04678344 dpl-frs:Item9 2022-04-29 04678344 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 2022-04-29 04678344 dpl-frs:CostSales dpl-frs:Item9 2021-04-29 04678344 dpl-frs:CostSales dpl-frs:Item9 2022-04-29 04678344 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2022-04-29 04678344 dpl-frs:Item12 2021-04-30 2022-04-29 04678344 dpl-frs:Item12 2021-04-29 04678344 dpl-frs:Item12 2022-04-29 04678344 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 2022-04-29 04678344 dpl-frs:CostSales dpl-frs:Item12 2021-04-29 04678344 dpl-frs:CostSales dpl-frs:Item12 2022-04-29 04678344 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-30 2022-04-29 04678344 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-30 2022-04-29 04678344 1 2021-04-30 2022-04-29 04678344 frs-countries:EnglandWales 2021-04-30 2022-04-29
Registered number: 04678344
Wyngrove Limited
Unaudited Financial Statements
For The Year Ended 29 April 2023
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: 04678344
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 415,404 403,609
415,404 403,609
CURRENT ASSETS
Stocks 4 11,250 10,000
Debtors 5 95,551 94,867
Cash at bank and in hand 15,596 23,856
122,397 128,723
Creditors: Amounts Falling Due Within One Year 6 (65,124 ) (52,559 )
NET CURRENT ASSETS (LIABILITIES) 57,273 76,164
TOTAL ASSETS LESS CURRENT LIABILITIES 472,677 479,773
Creditors: Amounts Falling Due After More Than One Year 7 (183,825 ) (198,922 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,212 ) (3,971 )
NET ASSETS 282,640 276,880
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Revaluation reserve 11 266,475 266,475
Income Statement 15,165 9,405
SHAREHOLDERS' FUNDS 282,640 276,880
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Page 2
For the year ending 29 April 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 her 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 Income Statement.
On behalf of the board
Angela Low
Director
22/02/2024
The notes on pages 3 to 7 form part of these financial statements.
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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.
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.
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 income statement over its estimated economic life of ten 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:
Freehold Not depreciated.
Plant & Machinery 25% on reducing balance
Buildings 2% straight line
1.5. 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.
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1.6. 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.
1.7. Government Grant
Government grants are recognised in the income statement 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 income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement 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 income statement over the useful life of the asset concerned.
All grants in the income statement 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 as follows: 4 (2022: 4)
4 4
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3. Tangible Assets
Land & Property
Freehold Plant & Machinery Buildings Total
£ £ £ £
Cost
As at 30 April 2022 134,367 65,226 276,738 476,331
Additions - 20,339 - 20,339
As at 29 April 2023 134,367 85,565 276,738 496,670
Depreciation
As at 30 April 2022 - 51,390 21,332 72,722
Provided during the period - 8,544 - 8,544
As at 29 April 2023 - 59,934 21,332 81,266
Net Book Value
As at 29 April 2023 134,367 25,631 255,406 415,404
As at 30 April 2022 134,367 13,836 255,406 403,609
The analysis of the cost or valuation of the above assets is as follows:
Land & Property
Freehold Plant & Machinery Buildings Total
£ £ £ £
As at 29 April 2023
At cost 134,367 85,565 276,738 496,670
134,367 85,565 276,738 496,670
As at 30 April 2022
At cost 134,367 65,226 276,738 476,331
134,367 65,226 276,738 476,331
During the year ended 30th April 2015 the land and buildings were revalued by Porters Intrinsic on a market value
basis. The Director has taken the view that the carrying value continues to reflect the fair value of the land and buildings and does not consider that any material change has occurred since that date.
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4. Stocks
2023 2022
£ £
Stock - finished goods 11,250 10,000
11,250 10,000
5. Debtors
2023 2022
£ £
Due within one year
Other debtors - 1,310
Corporation tax recoverable assets 2,452 2,452
Director's loan account 78,228 76,234
80,680 79,996
Due after more than one year
Other debtors 14,871 14,871
14,871 14,871
95,551 94,867
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 13,815 4,930
Bank loans and overdrafts 25,424 21,561
Corporation tax 8,060 9,596
Other taxes and social security 189 418
VAT 8,625 9,155
Machine Gaming Duty 1,168 272
Accruals and deferred income 7,843 6,627
65,124 52,559
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 183,825 198,922
183,825 198,922
Included within long term creditors is a bounce back loan of £50,000 from NatWest Bank. The loan is for a duration of 6 years, with repayments starting on 28th June 2021. Interest is charged at 2.5% per annum.
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Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 73,084 98,664
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The bank loans are secured by fixed and floating charges over the undertaking and all property and assets present and future including goodwill, book debts, uncalled capital, buildings and fixed assets.
2023 2022
£ £
Bank loans and overdrafts 169,136 175,402
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 30 April 2022 Amounts advanced Amounts repaid Amounts written off As at 29 April 2023
£ £ £ £ £
Miss Angela Low 76,234 1,994 - - 78,228
Interest will be charged on the advances at a rate of 3% per annum, repayable on demand.
11. Reserves
Revaluation Reserve
£
As at 30 April 2022 266,475
As at 29 April 2023 266,475
12. General Information
Wyngrove Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04678344 . The registered office is 44 Commercial Road, Paddock Wood, Tonbridge, Kent, TN12 6EL.
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