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Registered number: 05721369
Willsher Properties Limited
Unaudited Financial Statements
For The Year Ended 29 February 2024
B&SW Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05721369
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 298,000 302,000
298,000 302,000
CURRENT ASSETS
Cash at bank and in hand 6,431 3,422
6,431 3,422
Creditors: Amounts Falling Due Within One Year 5 (144,955 ) (141,847 )
NET CURRENT ASSETS (LIABILITIES) (138,524 ) (138,425 )
TOTAL ASSETS LESS CURRENT LIABILITIES 159,476 163,575
Creditors: Amounts Falling Due After More Than One Year 6 (20,970 ) (29,461 )
NET ASSETS 138,506 134,114
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 8 42,000 42,000
Profit and Loss Account 96,406 92,014
SHAREHOLDERS' FUNDS 138,506 134,114
Page 1
Page 2
For the year ending 29 February 2024 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 his 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
Mr Brett Willsher
Director
04/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Willsher Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05721369 . The registered office is Toad Hall Cattawade Street Cattawade, Manningtree, Suffolk, CO11 1RG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold 0% per annum
Leasehold 20%
2.4. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Leasehold Total
£ £ £
Cost
As at 1 March 2023 290,000 20,000 310,000
As at 29 February 2024 290,000 20,000 310,000
Depreciation
As at 1 March 2023 - 8,000 8,000
Provided during the period - 4,000 4,000
As at 29 February 2024 - 12,000 12,000
...CONTINUED
Page 3
Page 4
Net Book Value
As at 29 February 2024 290,000 8,000 298,000
As at 1 March 2023 290,000 12,000 302,000
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) (1 )
Corporation tax 1,872 1,967
Accruals and deferred income 420 300
Director's loan account 20,150 19,551
Amounts owed to associates 122,514 120,030
144,955 141,847
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 20,970 29,461
20,970 29,461
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Reserves
Revaluation Reserve
£
As at 1 March 2023 42,000
As at 29 February 2024 42,000
Page 4