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2022-12-31 05416442 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 05416442 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 05416442 dpl-frs:Item7 2022-01-01 2022-12-31 05416442 dpl-frs:Item7 2021-12-31 05416442 dpl-frs:Item7 2022-12-31 05416442 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 05416442 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 05416442 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 05416442 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 05416442 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 05416442 dpl-frs:Item8 2022-01-01 2022-12-31 05416442 dpl-frs:Item8 2021-12-31 05416442 dpl-frs:Item8 2022-12-31 05416442 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 05416442 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 05416442 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 05416442 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 05416442 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 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Registered number: 05416442
Whittaker Coachbuilders International Limited
Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05416442
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 181,266 132,783
181,266 132,783
CURRENT ASSETS
Stocks 6 481,000 395,000
Debtors 7 144,374 35,738
Cash at bank and in hand 550,663 650,413
1,176,037 1,081,151
Creditors: Amounts Falling Due Within One Year 8 (555,189 ) (507,299 )
NET CURRENT ASSETS (LIABILITIES) 620,848 573,852
TOTAL ASSETS LESS CURRENT LIABILITIES 802,114 706,635
NET ASSETS 802,114 706,635
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 802,112 706,633
SHAREHOLDERS' FUNDS 802,114 706,635
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 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 Profit and Loss Account.
On behalf of the board
Mrs J Whittaker
Director
8 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Whittaker Coachbuilders International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05416442 . The registered office is 550 Valley Road, Basford, Nottingham, NG5 1JJ.
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. 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 10 years.
2.4. 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:
Plant & Machinery 20% reducing balance
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.
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2022: 25)
27 25
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Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 25,000
As at 31 December 2023 25,000
Amortisation
As at 1 January 2023 25,000
As at 31 December 2023 25,000
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 232,596
Additions 93,799
As at 31 December 2023 326,395
Depreciation
As at 1 January 2023 99,813
Provided during the period 45,316
As at 31 December 2023 145,129
Net Book Value
As at 31 December 2023 181,266
As at 1 January 2023 132,783
6. Stocks
2023 2022
£ £
Stock 481,000 395,000
481,000 395,000
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 33,848 -
Prepayments and accrued income 34,196 35,738
Other debtors 57,118 -
VAT 19,212 -
144,374 35,738
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 182,379 150,483
Bank loans and overdrafts 18,069 24,613
Corporation tax 5,933 28,010
Other taxes and social security 15,162 13,546
VAT - 40,803
Net wages 9,754 8,557
Other creditors 605 3,554
Accruals and deferred income 12,306 118,360
Director's loan account 310,981 119,373
555,189 507,299
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
At the balance sheet date, the company owed the Director Mrs. J Whittaker £310,981 (2022: £119,373). The amount is unsecured, interest-free, with no fixed repayment date.
Page 5