IRIS Accounts Production v23.4.0.336 09175722 director 1.9.22 31.8.23 31.8.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh091757222022-08-31091757222023-08-31091757222022-09-012023-08-31091757222021-08-31091757222021-09-012022-08-31091757222022-08-3109175722ns15:EnglandWales2022-09-012023-08-3109175722ns14:PoundSterling2022-09-012023-08-3109175722ns10:Director12022-09-012023-08-3109175722ns10:PrivateLimitedCompanyLtd2022-09-012023-08-3109175722ns10:SmallEntities2022-09-012023-08-3109175722ns10:AuditExempt-NoAccountantsReport2022-09-012023-08-3109175722ns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3109175722ns10:SmallCompaniesRegimeForAccounts2022-09-012023-08-3109175722ns10:FullAccounts2022-09-012023-08-3109175722ns10:OrdinaryShareClass12022-09-012023-08-3109175722ns10:CompanySecretary12022-09-012023-08-3109175722ns10:RegisteredOffice2022-09-012023-08-3109175722ns5:CurrentFinancialInstruments2023-08-3109175722ns5:CurrentFinancialInstruments2022-08-3109175722ns5:ShareCapital2023-08-3109175722ns5:ShareCapital2022-08-3109175722ns5:RetainedEarningsAccumulatedLosses2023-08-3109175722ns5:RetainedEarningsAccumulatedLosses2022-08-3109175722ns5:PlantMachinery2022-09-012023-08-3109175722ns5:PlantMachinery2022-08-3109175722ns5:PlantMachinery2023-08-3109175722ns5:PlantMachinery2022-08-3109175722ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-3109175722ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-3109175722ns10:OrdinaryShareClass12023-08-31
REGISTERED NUMBER: 09175722 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

WORKING SECTION LTD

WORKING SECTION LTD (REGISTERED NUMBER: 09175722)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WORKING SECTION LTD

COMPANY INFORMATION
for the Year Ended 31 August 2023







DIRECTOR: D G N Cox





SECRETARY:





REGISTERED OFFICE: 14 Ingram Street
Huntingdon
Cambridgeshire
PE29 3QG





REGISTERED NUMBER: 09175722 (England and Wales)





ACCOUNTANT: David Jeffreys Ltd
First Floor
4 Princes Street
Huntingdon
Cambridgeshire
PE29 3PA

WORKING SECTION LTD (REGISTERED NUMBER: 09175722)

BALANCE SHEET
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 659 879

CURRENT ASSETS
Debtors 5 10,849 17,911
Cash at bank 37,712 33,986
48,561 51,897
CREDITORS
Amounts falling due within one year 6 18,684 18,626
NET CURRENT ASSETS 29,877 33,271
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,536

34,150

CAPITAL AND RESERVES
Called up share capital 7 10 10
Retained earnings 30,526 34,140
SHAREHOLDERS' FUNDS 30,536 34,150

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 March 2024 and were signed by:





D G N Cox - Director


WORKING SECTION LTD (REGISTERED NUMBER: 09175722)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Working Section Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

WORKING SECTION LTD (REGISTERED NUMBER: 09175722)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022
and 31 August 2023 2,796
DEPRECIATION
At 1 September 2022 1,917
Charge for year 220
At 31 August 2023 2,137
NET BOOK VALUE
At 31 August 2023 659
At 31 August 2022 879

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 10,512 17,568
Other debtors 337 343
10,849 17,911

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 17,434 17,376
Other creditors 1,250 1,250
18,684 18,626

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
10 Ordinary £1 10 10