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2021-12-31 05142335 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 05142335 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 05142335 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 05142335 dpl-frs:Item9 2022-01-01 2022-12-31 05142335 dpl-frs:Item9 2021-12-31 05142335 dpl-frs:Item9 2022-12-31 05142335 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 05142335 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 05142335 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 05142335 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 05142335 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 05142335 dpl-frs:Item10 2022-01-01 2022-12-31 05142335 dpl-frs:Item10 2021-12-31 05142335 dpl-frs:Item10 2022-12-31 05142335 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 05142335 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 05142335 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 05142335 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 05142335 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 05142335 dpl-frs:Item11 2022-01-01 2022-12-31 05142335 dpl-frs:Item11 2021-12-31 05142335 dpl-frs:Item11 2022-12-31 05142335 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 05142335 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 05142335 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 05142335 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 05142335 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 05142335 dpl-frs:Item12 2022-01-01 2022-12-31 05142335 dpl-frs:Item12 2021-12-31 05142335 dpl-frs:Item12 2022-12-31 05142335 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 05142335 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 05142335 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 05142335 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 05142335 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 05142335 1 2022-01-01 2022-12-31 05142335 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 05142335
William & Julia Shaw Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
DEB Chartered Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05142335
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 51,712 67,991
51,712 67,991
CURRENT ASSETS
Stocks 276,421 259,759
Debtors 6 3,345 22,314
Cash at bank and in hand 34,701 102,832
314,467 384,905
Creditors: Amounts Falling Due Within One Year 7 (116,987 ) (146,602 )
NET CURRENT ASSETS (LIABILITIES) 197,480 238,303
TOTAL ASSETS LESS CURRENT LIABILITIES 249,192 306,294
Creditors: Amounts Falling Due After More Than One Year 8 (15,000 ) (25,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (6,546 ) (7,314 )
NET ASSETS 227,646 273,980
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 227,546 273,880
SHAREHOLDERS' FUNDS 227,646 273,980
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 William Shaw
Director
28/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
William & Julia Shaw Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05142335 . The registered office is 19 Middlewoods Way, Wharncliffe Business park, Carlton, Barnsley, S71 3HR.
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:
Leasehold 25% on reducing balance
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on 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. 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.
...CONTINUED
Page 3
Page 4
2.6. 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 10)
9 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 56,000
As at 31 December 2023 56,000
Amortisation
As at 1 January 2023 56,000
As at 31 December 2023 56,000
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2023 5,773 35,425 122,789 29,735
Additions - - - -
As at 31 December 2023 5,773 35,425 122,789 29,735
Depreciation
As at 1 January 2023 5,754 31,466 62,575 28,172
Provided during the period 4 990 15,053 390
As at 31 December 2023 5,758 32,456 77,628 28,562
Net Book Value
As at 31 December 2023 15 2,969 45,161 1,173
As at 1 January 2023 19 3,959 60,214 1,563
Page 4
Page 5
Computer Equipment Total
£ £
Cost
As at 1 January 2023 9,211 202,933
Additions 955 955
As at 31 December 2023 10,166 203,888
Depreciation
As at 1 January 2023 6,975 134,942
Provided during the period 797 17,234
As at 31 December 2023 7,772 152,176
Net Book Value
As at 31 December 2023 2,394 51,712
As at 1 January 2023 2,236 67,991
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 19,109
Prepayments and accrued income 3,345 3,205
3,345 22,314
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 29,011 30,105
Bank loans and overdrafts 10,000 10,000
Corporation tax 11,733 10,885
PAYE creditor 4,976 3,778
VAT 18,186 16,318
Pension creditor 706 730
Credit card 2,613 1,884
Expenses 388 535
Accruals and deferred income 2,911 924
Directors' loan accounts 36,463 71,443
116,987 146,602
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 15,000 25,000
15,000 25,000
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9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 6,546 7,314
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2023 7,314 7,314
Utilised (768 ) (768)
Balance at 31 December 2023 6,546 6,546
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
The company is controlled by Mr W and Mrs J Shaw, directors and shareholders of the company.
The balance on the director's loan account at 31st December 2023 was £36,463 due from the Company (2022 - £71,443).
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