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Registered number: 07169923
Woodgrange Essex Ltd
Financial Statements
For The Year Ended 29 February 2024
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07169923
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,807 7,742
5,807 7,742
CURRENT ASSETS
Debtors 5 99,945 81,474
Cash at bank and in hand 243 21,298
100,188 102,772
Creditors: Amounts Falling Due Within One Year 6 (55,081 ) (66,316 )
NET CURRENT ASSETS (LIABILITIES) 45,107 36,456
TOTAL ASSETS LESS CURRENT LIABILITIES 50,914 44,198
Creditors: Amounts Falling Due After More Than One Year 7 (72,147 ) (36,667 )
NET (LIABILITIES)/ASSETS (21,233 ) 7,531
CAPITAL AND RESERVES
Called up share capital 8 6 6
Profit and Loss Account (21,239 ) 7,525
SHAREHOLDERS' FUNDS (21,233) 7,531
Page 1
Page 2
For the year ending 29 February 2024 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 Richard Byrne
Director
26 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
Woodgrange Essex Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07169923 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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 taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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 25% Reducing balance
Motor Vehicles 25% Reducing balance
2.4. 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.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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 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.
...CONTINUED
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Page 4
2.5. Taxation - continued
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. 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.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 8 (2023: 7)
8 7
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 March 2023 6,260 34,218 40,478
As at 29 February 2024 6,260 34,218 40,478
Depreciation
As at 1 March 2023 5,377 27,359 32,736
Provided during the period 221 1,714 1,935
As at 29 February 2024 5,598 29,073 34,671
Net Book Value
As at 29 February 2024 662 5,145 5,807
As at 1 March 2023 883 6,859 7,742
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Page 5
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 74,189 80,273
Other debtors 25,756 1,201
99,945 81,474
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 3,160
Trade creditors 3,781 -
Bank loans and overdrafts 17,483 13,333
Other creditors 12,666 6,361
Taxation and social security 21,151 43,462
55,081 66,316
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 72,147 36,667
72,147 36,667
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 6 6
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