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Registered number: 07325425
Westwoods Joinery Limited
Financial Statements
For The Year Ended 31 August 2023
JDL Business Services Limited
Accountants and Consultants
304 High Road
Benfleet
Essex
SS7 5HB
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07325425
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,178 20,224
16,178 20,224
CURRENT ASSETS
Debtors 5 26,377 40,598
Cash at bank and in hand 25,693 33,284
52,070 73,882
Creditors: Amounts Falling Due Within One Year 6 (36,771 ) (52,579 )
NET CURRENT ASSETS (LIABILITIES) 15,299 21,303
TOTAL ASSETS LESS CURRENT LIABILITIES 31,477 41,527
Creditors: Amounts Falling Due After More Than One Year 7 (11,578 ) (17,426 )
NET ASSETS 19,899 24,101
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 19,897 24,099
SHAREHOLDERS' FUNDS 19,899 24,101
Page 1
Page 2
For the year ending 31 August 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 Simon Onslow
Director
29/02/2024
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
Westwoods Joinery Limited Registered number 07325425 is a limited by shares company incorporated in England & Wales. The Registered Office is 304 High Road, Benfleet, Essex, SS7 5HB.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Motor Vehicles 20% reducing balance
Fixtures, Fittings & Equipment 20% reducing balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Motor Vehicles Fixtures, Fittings & Equipment Total
£ £ £
Cost
As at 1 September 2022 28,464 72,869 101,333
As at 31 August 2023 28,464 72,869 101,333
Depreciation
As at 1 September 2022 23,987 57,122 81,109
Provided during the period 896 3,150 4,046
As at 31 August 2023 24,883 60,272 85,155
Net Book Value
As at 31 August 2023 3,581 12,597 16,178
As at 1 September 2022 4,477 15,747 20,224
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 23,871 38,092
23,871 38,092
Due after more than one year
Corporation tax recoverable assets 2,506 2,506
2,506 2,506
26,377 40,598
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,348 4,270
Bank loans and overdrafts 6,389 6,389
Corporation tax 4,120 10,310
Other taxes and social security 505 1,081
VAT 830 1,746
Net wages - 2,696
Other creditors 6,608 9,875
Accruals and deferred income 1,758 1,683
Director's loan account 14,213 14,529
36,771 52,579
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 11,578 17,426
11,578 17,426
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4