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frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 04598944
Willytodd Leisure Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04598944
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,298 3,490
Tangible Assets 5 375,842 400,602
377,140 404,092
CURRENT ASSETS
Stocks 6 3,309 3,309
Debtors 7 2,816 12,057
Cash at bank and in hand 2,660 12,591
8,785 27,957
Creditors: Amounts Falling Due Within One Year 8 (130,701 ) (122,074 )
NET CURRENT ASSETS (LIABILITIES) (121,916 ) (94,117 )
TOTAL ASSETS LESS CURRENT LIABILITIES 255,224 309,975
Creditors: Amounts Falling Due After More Than One Year 9 (981,923 ) (982,864 )
NET LIABILITIES (726,699 ) (672,889 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account (726,701 ) (672,891 )
SHAREHOLDERS' FUNDS (726,699) (672,889)
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Gary Bacon
Director
09/02/2024
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
Willytodd Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04598944 . The registered office is 120 Cavendish Place, Eastbourne, BN21 3TZ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Freehold 6% reducing balance
Plant & Machinery 15% reducing balance
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 21,917
As at 31 March 2023 21,917
...CONTINUED
Page 3
Page 4
Amortisation
As at 1 April 2022 18,427
Provided during the period 2,192
As at 31 March 2023 20,619
Net Book Value
As at 31 March 2023 1,298
As at 1 April 2022 3,490
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2022 745,342 112,516 857,858
As at 31 March 2023 745,342 112,516 857,858
Depreciation
As at 1 April 2022 352,788 104,468 457,256
Provided during the period 23,553 1,207 24,760
As at 31 March 2023 376,341 105,675 482,016
Net Book Value
As at 31 March 2023 369,001 6,841 375,842
As at 1 April 2022 392,554 8,048 400,602
6. Stocks
2023 2022
£ £
Finished goods 3,309 3,309
3,309 3,309
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,503 1,488
Prepayments and accrued income 506 676
RBS Onecard - 7,373
Other Debtors - Net Wages 807 807
Other debtors - Capital on Tap - 1,713
2,816 12,057
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 11,709 4,995
Bank loans and overdrafts 2,700 -
Other taxes and social security 1,939 1,611
VAT 1,906 6,816
Accruals and deferred income 2,650 2,400
Directors' loan accounts 109,797 106,252
130,701 122,074
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 3,500 4,441
Directors loan account 978,423 978,423
981,923 982,864
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5