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REGISTERED NUMBER: 12301446 (England and Wales)
















Unaudited Financial Statements for the Year Ended 30 November 2023

for

WHG Removals Limited

WHG Removals Limited (Registered number: 12301446)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WHG Removals Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: R Kovrov
Mrs V Kovrova





REGISTERED OFFICE: Britannia Court
5 Moor Street
Worcester
Worcestershire
WR1 3DB





REGISTERED NUMBER: 12301446 (England and Wales)





ACCOUNTANTS: Boyds Accountants
Britannia Court
5 Moor Street
Worcester
Worcestershire
WR1 3DB

WHG Removals Limited (Registered number: 12301446)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 74,155 99,912
Investment property 5 144,965 144,965
219,120 244,877

CURRENT ASSETS
Debtors 6 18,228 12,043
Cash at bank 45,353 55,623
63,581 67,666
CREDITORS
Amounts falling due within one year 7 44,099 57,536
NET CURRENT ASSETS 19,482 10,130
TOTAL ASSETS LESS CURRENT
LIABILITIES

238,602

255,007

CREDITORS
Amounts falling due after more than one
year

8

(64,979

)

(80,468

)

PROVISIONS FOR LIABILITIES (13,537 ) (18,396 )
NET ASSETS 160,086 156,143

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 159,986 156,043
SHAREHOLDERS' FUNDS 160,086 156,143

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

WHG Removals Limited (Registered number: 12301446)

Balance Sheet - continued
30 November 2023


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 8 March 2024 and were signed on its behalf by:




R Kovrov - Director



Mrs V Kovrova - Director


WHG Removals Limited (Registered number: 12301446)

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

1. STATUTORY INFORMATION

WHG Removals 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 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.
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 6 (2022 - 5 ) .

WHG Removals Limited (Registered number: 12301446)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022
and 30 November 2023 3,770 151,121 1,208 156,099
DEPRECIATION
At 1 December 2022 1,886 53,498 803 56,187
Charge for year 943 24,409 405 25,757
At 30 November 2023 2,829 77,907 1,208 81,944
NET BOOK VALUE
At 30 November 2023 941 73,214 - 74,155
At 30 November 2022 1,884 97,623 405 99,912

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 December 2022
and 30 November 2023 144,965
NET BOOK VALUE
At 30 November 2023 144,965
At 30 November 2022 144,965

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 3,540 2,049
Prepayments 14,688 9,994
18,228 12,043

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 10,000 10,000
Other loans 5,989 12,036
Tax 6,024 -
Social security and other taxes 192 314
VAT 11,646 16,792
Other creditors 6,769 4,209
Directors' current accounts 459 9,449
Deferred income 937 2,853
Accrued expenses 2,083 1,883
44,099 57,536

WHG Removals Limited (Registered number: 12301446)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 13,333 23,333
Other loans - 1-2 years 5,989 12,036
Other loans - 2-5 years 35,657 35,099
64,979 80,468

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
50 A 1 50 50
50 B 1 50 50
100 100

10. RESERVES
Retained
earnings
£   

At 1 December 2022 156,043
Profit for the year 23,443
Dividends (19,500 )
At 30 November 2023 159,986

11. ULTIMATE CONTROLLING PARTY

The controlling parties are Mr R Kovrov & Mrs V Kovrova.