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Registered Number: 12297946
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 November 2023

for

WRG DEVELOPMENTS LIMITED

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 2,776    3,524 
2,776    3,524 
Current assets      
Stocks 3,032    4,686 
Debtors 39,669    31,835 
Cash at bank and in hand 10,446    1,259 
53,147    37,780 
Creditors: amount falling due within one year (38,275)   (24,118)
Net current assets 14,872    13,662 
 
Total assets less current liabilities 17,648    17,186 
Creditors: amount falling due after more than one year (16,545)   (26,587)
Net assets 1,103    (9,401)
 

Capital and reserves
     
Called up share capital 4 2    2 
Profit and loss account 1,101    (9,403)
Shareholder's funds 1,103    (9,401)
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 16 January 2024 and were signed on its behalf by:


-------------------------------
Mr W Griffin
Director
-------------------------------
Mrs L Griffin
Director
1
General Information
WRG Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 12297946, registration address 16 Faringdon Road, Cheltenham, GL51 6NZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Fixtures and Fittings 20% Straight Line
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 4 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 December 2022 3,910    4,150    102    590    8,752 
Additions       1,330    1,330 
Disposals        
At 30 November 2023 3,910    4,150    102    1,920    10,082 
Depreciation
At 01 December 2022 2,089    2,490    61    588    5,228 
Charge for year 782    830    21    445    2,078 
On disposals        
At 30 November 2023 2,871    3,320    82    1,033    7,306 
Net book values
Closing balance as at 30 November 2023 1,039    830    20    887    2,776 
Opening balance as at 01 December 2022 1,821    1,660    41    2    3,524 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2 Class A shares of £1.00 each  
 

2