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REGISTERED NUMBER: 03368269 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

WILTSHIRE & AVON CASH REGISTERS LIMITED

WILTSHIRE & AVON CASH REGISTERS LIMITED (REGISTERED NUMBER: 03368269)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WILTSHIRE & AVON CASH REGISTERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: J Beasant
Mrs J Beasant





REGISTERED OFFICE: 51 Peartree Close
Purton
Wiltshire
SN5 4HJ





REGISTERED NUMBER: 03368269 (England and Wales)





ACCOUNTANTS: Ekins & Co (Swindon)
Accountants and Tax Advisors
1 Cricklade Court
Cricklade Street
Old Town
SWINDON
Wiltshire
SN1 3EY

WILTSHIRE & AVON CASH REGISTERS LIMITED (REGISTERED NUMBER: 03368269)

BALANCE SHEET
31 JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 19,743 19,743
Tangible assets 5 4,713 3,579
24,456 23,322

CURRENT ASSETS
Stocks 689 711
Debtors 6 9,470 19,887
Cash at bank and in hand 15,060 14,487
25,219 35,085
CREDITORS
Amounts falling due within one year 7 16,961 26,404
NET CURRENT ASSETS 8,258 8,681
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,714

32,003

CREDITORS
Amounts falling due after more than one year 8 6,350 8,750
NET ASSETS 26,364 23,253

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 26,264 23,153
SHAREHOLDERS' FUNDS 26,364 23,253

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

WILTSHIRE & AVON CASH REGISTERS LIMITED (REGISTERED NUMBER: 03368269)

BALANCE SHEET - continued
31 JULY 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 4 November 2023 and were signed on its behalf by:




J Beasant - Director



Mrs J Beasant - Director


WILTSHIRE & AVON CASH REGISTERS LIMITED (REGISTERED NUMBER: 03368269)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Wiltshire & Avon Cash Registers 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.

Goodwill
Goodwill relates to the amount paid in respect of the purchase of a business in 1997.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on cost
Motor vehicles - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

WILTSHIRE & AVON CASH REGISTERS LIMITED (REGISTERED NUMBER: 03368269)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 19,743
NET BOOK VALUE
At 31 July 2023 19,743
At 31 July 2022 19,743

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2022 12,965 4,388 5,300 2,875 25,528
Additions 2,312 - - - 2,312
At 31 July 2023 15,277 4,388 5,300 2,875 27,840
DEPRECIATION
At 1 August 2022 11,808 3,468 4,410 2,263 21,949
Charge for year 694 184 178 122 1,178
At 31 July 2023 12,502 3,652 4,588 2,385 23,127
NET BOOK VALUE
At 31 July 2023 2,775 736 712 490 4,713
At 31 July 2022 1,157 920 890 612 3,579

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 9,470 19,887

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 1,327 3,654
Taxation and social security 5,688 6,883
Other creditors 9,946 15,867
16,961 26,404

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans 6,350 8,750

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 6,350 8,750