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REGISTERED NUMBER: 04812225 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Present Days (Wakefield) Limited

Present Days (Wakefield) Limited (Registered number: 04812225)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Present Days (Wakefield) Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: Mr A Carr





SECRETARY: Ms D M Carr





REGISTERED OFFICE: 10 Hall Royd Lane
Silkstone Common
Barnsley
South Yorkshire
S75 4PL





REGISTERED NUMBER: 04812225 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

Present Days (Wakefield) Limited (Registered number: 04812225)

Statement of Financial Position
30 June 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 3,179 3,455
3,179 3,455

CURRENT ASSETS
Stocks 31,207 45,720
Debtors 7 1,787 1,578
Cash at bank and in hand 28,077 25,503
61,071 72,801
CREDITORS
Amounts falling due within one year 8 (8,883 ) (14,444 )
NET CURRENT ASSETS 52,188 58,357
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,367

61,812

PROVISIONS FOR LIABILITIES (604 ) (656 )
NET ASSETS 54,763 61,156

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 54,761 61,154
SHAREHOLDERS' FUNDS 54,763 61,156

Present Days (Wakefield) Limited (Registered number: 04812225)

Statement of Financial Position - continued
30 June 2023


The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 March 2024 and were signed by:





Mr A Carr - Director


Present Days (Wakefield) Limited (Registered number: 04812225)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Present Days (Wakefield) 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.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in compliance with FRS 102, 'The Financial Standard Applicable in the UK and the Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents amounts earned on goods provided during the year and derives from the provision of goods falling within the company's ordinary activities.Turnover is recognised on the day of the sale.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of five years.

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.
Fixtures and fittings - 15% on reducing balance

All fixed assets are initially recorded at 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Present Days (Wakefield) Limited (Registered number: 04812225)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

3. ACCOUNTING POLICIES - continued

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the
period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 16,428
AMORTISATION
At 1 July 2022
and 30 June 2023 16,428
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

Present Days (Wakefield) Limited (Registered number: 04812225)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

6. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 July 2022 25,306
Additions 279
At 30 June 2023 25,585
DEPRECIATION
At 1 July 2022 21,851
Charge for year 555
At 30 June 2023 22,406
NET BOOK VALUE
At 30 June 2023 3,179
At 30 June 2022 3,455

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1,787 1,578

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,036 4,310
Taxation and social security 4,400 7,308
Other creditors 2,447 2,826
8,883 14,444

9. LEASING AGREEMENTS
The company had non cancellable operating leases for land and buildings. The commitment at the year end was £42,250 (2022: £6,487), of which £8,450 (2022: £6,487) is within 12 months and £33,800 (2022: £nil) is within 1 to 5 years.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 A Ordinary £1 1 1
1 B Ordinary £1 1 1
2 2