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REGISTERED NUMBER: 07676926 (England and Wales)











Warr & Co Limited

Unaudited Financial Statements

for the Year Ended 30 September 2023






Warr & Co Limited (Registered number: 07676926)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Warr & Co Limited

Company Information
for the Year Ended 30 September 2023







Directors: T V Warr
S C Barnes
P J Edwards
S P Dhokia
N J Joyce
D T Lever
R Benson-May





Registered office: Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ





Registered number: 07676926 (England and Wales)






Warr & Co Limited (Registered number: 07676926)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £   
Fixed assets
Intangible assets 4 685,133 884,432
Tangible assets 5 380,198 364,720
Investments 6 20 20
1,065,351 1,249,172

Current assets
Debtors 7 629,977 673,477
Cash at bank and in hand 283,792 51,110
913,769 724,587
Creditors
Amounts falling due within one year 8 (665,846 ) (656,790 )
Net current assets 247,923 67,797
Total assets less current liabilities 1,313,274 1,316,969

Creditors
Amounts falling due after more than one
year

9

(22,502

)

(33,571

)

Provisions for liabilities (8,625 ) -
Net assets 1,282,147 1,283,398

Warr & Co Limited (Registered number: 07676926)

Balance Sheet - continued
30 September 2023

30.9.23 30.9.22
Notes £    £   
Capital and reserves
Called up share capital 16,800 18,200
Capital redemption reserve 1,400 -
Retained earnings 1,263,947 1,265,198
Shareholders' funds 1,282,147 1,283,398

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 January 2024 and were signed on its behalf by:




T V Warr - Director



P J Edwards - Director


Warr & Co Limited (Registered number: 07676926)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. Statutory information

Warr & Co Limited 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 value added tax.

Goodwill
Goodwill being the amounts paid in connection with the acquisition of businesses since 2011 is being amortised evenly over its estimated useful life of seven years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Leasehold improvements - over the term of the lease
Fixtures & fittings - 25% on reducing balance
Office equipment - 25% on reducing balance

Investments in subsidiaries
Interests in subsidiaries are initially measured at cost, including directly attributable transaction costs and subsequently measured at cost less any accumulated impairment losses.

Investments in subsidiaries are assessed for impairment at each reporting date. Any impairments losses or reversals of impairment losses are recognised immediately in profit or loss.

Pension costs and other post-retirement benefits
The company operates a defined contribution scheme for its employees and also makes contributions to the personal pension schemes of the directors. Contributions payable are charged to the profit and loss account in the year to which they relate.

3. Employees and directors

The average number of employees during the year was 47 (2022 - 46 ) .

Warr & Co Limited (Registered number: 07676926)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 October 2022 2,475,549
Additions 12,000
At 30 September 2023 2,487,549
Amortisation
At 1 October 2022 1,591,117
Charge for year 211,299
At 30 September 2023 1,802,416
Net book value
At 30 September 2023 685,133
At 30 September 2022 884,432

5. Tangible fixed assets
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1 October 2022 332,536 87,075 419,611
Additions - 31,366 31,366
At 30 September 2023 332,536 118,441 450,977
Depreciation
At 1 October 2022 - 54,891 54,891
Charge for year - 15,888 15,888
At 30 September 2023 - 70,779 70,779
Net book value
At 30 September 2023 332,536 47,662 380,198
At 30 September 2022 332,536 32,184 364,720

Warr & Co Limited (Registered number: 07676926)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

6. Fixed asset investments
Shares in
group
undertakings
£   
Cost
At 1 October 2022
and 30 September 2023 20
Net book value
At 30 September 2023 20
At 30 September 2022 20

7. Debtors: amounts falling due within one year
30.9.23 30.9.22
£    £   
Trade debtors 446,883 474,957
Other debtors 183,094 198,520
629,977 673,477

8. Creditors: amounts falling due within one year
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 10,000 95,188
Trade creditors 36,879 52,918
Taxation and social security 391,218 243,483
Other creditors 227,749 265,201
665,846 656,790

9. Creditors: amounts falling due after more than one year
30.9.23 30.9.22
£    £   
Bank loans 22,502 33,571