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2022-01-31 12419456 frs-bus:OrdinaryShareClass5 2021-02-01 2022-01-31 12419456 frs-bus:OrdinaryShareClass5 2021-01-31 12419456 frs-bus:OrdinaryShareClass5 2022-01-31 12419456 frs-bus:PreferenceShareClass1 2021-02-01 2022-01-31 12419456 frs-bus:PreferenceShareClass1 2021-01-31 12419456 frs-bus:PreferenceShareClass1 2022-01-31 12419456 frs-bus:PreferenceShareClass2 2021-02-01 2022-01-31 12419456 frs-bus:PreferenceShareClass2 2021-01-31 12419456 frs-bus:PreferenceShareClass2 2022-01-31 12419456 frs-bus:PreferenceShareClass3 2021-02-01 2022-01-31 12419456 frs-bus:PreferenceShareClass3 2021-01-31 12419456 frs-bus:PreferenceShareClass3 2022-01-31 12419456 frs-bus:PreferenceShareClass4 2021-02-01 2022-01-31 12419456 frs-bus:PreferenceShareClass4 2021-01-31 12419456 frs-bus:PreferenceShareClass4 2022-01-31 12419456 frs-bus:PreferenceShareClass5 2021-02-01 2022-01-31 12419456 frs-bus:PreferenceShareClass5 2021-01-31 12419456 frs-bus:PreferenceShareClass5 2022-01-31 12419456 1 2021-02-01 2022-01-31 12419456 1 2022-01-31 12419456 1 2021-02-01 2022-01-31 12419456 frs-core:LeasedAssets 2021-02-01 2022-01-31 12419456 frs-core:OwnedAssets 2021-02-01 2022-01-31 12419456 frs-core:CurrencyRisk 2021-02-01 2022-01-31 12419456 frs-core:MarketRisk 2021-02-01 2022-01-31 12419456 frs-core:InterestRateRisk 2021-02-01 2022-01-31 12419456 frs-core:DeferredTaxation 2021-02-01 2022-01-31 12419456 frs-core:DeferredTaxation 2021-01-31 12419456 frs-core:DeferredTaxation 2022-01-31 12419456 frs-core:OtherProvisionsContingentLiabilities 2021-02-01 2022-01-31 12419456 frs-core:OtherProvisionsContingentLiabilities 2021-01-31 12419456 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 12419456 frs-core:ProvisionsDeferredTax 2022-01-31 12419456 frs-core:OtherDeferredTax 2022-01-31 12419456 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-01-31 12419456 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-01-31 12419456 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-01-31 12419456 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-01 2022-01-31 12419456 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-31 12419456 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-31 12419456 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-01 2022-01-31 12419456 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-01-31 12419456 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-31 12419456 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-01 2022-01-31 12419456 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-01-31 12419456 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-31 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12419456 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-01-31 12419456 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-01-31 12419456 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-01-31 12419456 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-01-31 12419456 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-01-31 12419456 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 12419456 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 12419456 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 12419456 frs-core:ListedExchangeTraded 2022-01-31 12419456 frs-core:ListedExchangeTraded 2021-01-31 12419456 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-01-31 12419456 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-01-31 12419456 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dpl-frs:Item5 2021-02-01 2022-01-31 12419456 dpl-frs:Item5 2021-01-31 12419456 dpl-frs:Item5 2022-01-31 12419456 dpl-frs:CostSales dpl-frs:Item5 2021-02-01 2022-01-31 12419456 dpl-frs:CostSales dpl-frs:Item5 2021-01-31 12419456 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 12419456 dpl-frs:DistributionCosts dpl-frs:Item5 2021-02-01 2022-01-31 12419456 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-02-01 2022-01-31 12419456 dpl-frs:Item6 2021-02-01 2022-01-31 12419456 dpl-frs:Item6 2021-01-31 12419456 dpl-frs:Item6 2022-01-31 12419456 dpl-frs:CostSales dpl-frs:Item6 2021-02-01 2022-01-31 12419456 dpl-frs:CostSales dpl-frs:Item6 2021-01-31 12419456 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 12419456 dpl-frs:DistributionCosts dpl-frs:Item6 2021-02-01 2022-01-31 12419456 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-02-01 2022-01-31 12419456 dpl-frs:Item7 2021-02-01 2022-01-31 12419456 dpl-frs:Item7 2021-01-31 12419456 dpl-frs:Item7 2022-01-31 12419456 dpl-frs:CostSales dpl-frs:Item7 2021-02-01 2022-01-31 12419456 dpl-frs:CostSales dpl-frs:Item7 2021-01-31 12419456 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 12419456 dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-01 2022-01-31 12419456 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-02-01 2022-01-31 12419456 dpl-frs:Item8 2021-02-01 2022-01-31 12419456 dpl-frs:Item8 2021-01-31 12419456 dpl-frs:Item8 2022-01-31 12419456 dpl-frs:CostSales dpl-frs:Item8 2021-02-01 2022-01-31 12419456 dpl-frs:CostSales dpl-frs:Item8 2021-01-31 12419456 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 12419456 dpl-frs:DistributionCosts dpl-frs:Item8 2021-02-01 2022-01-31 12419456 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-02-01 2022-01-31 12419456 dpl-frs:Item9 2021-02-01 2022-01-31 12419456 dpl-frs:Item9 2021-01-31 12419456 dpl-frs:Item9 2022-01-31 12419456 dpl-frs:CostSales dpl-frs:Item9 2021-02-01 2022-01-31 12419456 dpl-frs:CostSales dpl-frs:Item9 2021-01-31 12419456 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 12419456 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2022-01-31 12419456 dpl-frs:Item12 2021-02-01 2022-01-31 12419456 dpl-frs:Item12 2021-01-31 12419456 dpl-frs:Item12 2022-01-31 12419456 dpl-frs:CostSales dpl-frs:Item12 2021-02-01 2022-01-31 12419456 dpl-frs:CostSales dpl-frs:Item12 2021-01-31 12419456 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 12419456 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-01 2022-01-31 12419456 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-01 2022-01-31 12419456 1 2021-02-01 2022-01-31 12419456 frs-countries:EnglandWales 2021-02-01 2022-01-31
Registered number: 12419456
THE DICK WHITTINGTON LTD
Unaudited Financial Statements
For The Year Ended 31 January 2023
PLS Management
CIMA
Pls Management
44 Richmond Road
Kingston Upon Thames
KT2 5EE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12419456
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,434 6,632
14,434 6,632
CURRENT ASSETS
Stocks 5 4,500 4,500
Debtors 6 35,341 8,434
Investments 7 8,948 8,500
Cash at bank and in hand 7,969 5,571
56,758 27,005
Creditors: Amounts Falling Due Within One Year 8 (81,204 ) (30,606 )
NET CURRENT ASSETS (LIABILITIES) (24,446 ) (3,601 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,012 ) 3,031
NET (LIABILITIES)/ASSETS (10,012 ) 3,031
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (10,013 ) 3,030
SHAREHOLDERS' FUNDS (10,012) 3,031
Page 1
Page 2
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Miss Ashley O'Sullivan
Director
18/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
THE DICK WHITTINGTON LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12419456 . The registered office is 19 st James Road, Watford, WD18 0DZ.
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. 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:
Fixtures & Fittings 20% straight line
2.4. 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.
2.5. 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 years 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.
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 assets reflect 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2022 8,882
Additions 11,129
As at 31 January 2023 20,011
Depreciation
As at 1 February 2022 2,250
Provided during the period 3,327
As at 31 January 2023 5,577
Net Book Value
As at 31 January 2023 14,434
As at 1 February 2022 6,632
5. Stocks
2023 2022
£ £
Finished goods 4,500 4,500
4,500 4,500
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 450 -
Director's loan account 26,221 8,434
26,671 8,434
Due after more than one year
Corporation tax recoverable assets 8,670 -
8,670 -
35,341 8,434
7. Current Asset Investments
2023 2022
£ £
Short term deposits 8,948 8,500
8,948 8,500
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 22,648 4,503
Bank loans and overdrafts 468 5,000
Corporation tax 14,925 5,274
Other taxes and social security 3,221 584
VAT 30,202 13,366
Net wages 558 -
Amounts owed to other participating interests 9,182 1,879
81,204 30,606
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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