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REGISTERED NUMBER: 13801725 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

WINHALL LTD

WINHALL LTD (REGISTERED NUMBER: 13801725)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WINHALL LTD

COMPANY INFORMATION
For The Year Ended 30 June 2023







DIRECTORS: B F J Wingrove
P E Farrell
D A Tolley





REGISTERED OFFICE: 75 Bournemouth Road
Chandler'S Ford
Eastleigh
Hampshire
SO53 3AP





REGISTERED NUMBER: 13801725 (England and Wales)





ACCOUNTANTS: Stone Osmond Limited
75 Bournemouth Road
Chandlers Ford
Eastleigh
Hampshire
SO53 3AP

WINHALL LTD (REGISTERED NUMBER: 13801725)

BALANCE SHEET
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 267,632 324,438

CURRENT ASSETS
Stocks 218,158 -
Debtors 5 59,487 166,788
Cash at bank 43,515 12,467
321,160 179,255
CREDITORS
Amounts falling due within one year 6 531,398 446,585
NET CURRENT LIABILITIES (210,238 ) (267,330 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

57,394

57,108

CREDITORS
Amounts falling due after more than one
year

7

19,086

41,555
NET ASSETS 38,308 15,553

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 38,307 15,552
SHAREHOLDERS' FUNDS 38,308 15,553

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 directors acknowledge their 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.

WINHALL LTD (REGISTERED NUMBER: 13801725)

BALANCE SHEET - continued
30 June 2023


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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 21 March 2024 and were signed on its behalf by:





B F J Wingrove - Director


WINHALL LTD (REGISTERED NUMBER: 13801725)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2023

1. STATUTORY INFORMATION

Winhall Ltd 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 20% on reducing balance

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 Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

WINHALL LTD (REGISTERED NUMBER: 13801725)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 June 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2022 - 30 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2022 302,012 1,522 108,913 1 412,448
Additions - 988 - 16,794 17,782
At 30 June 2023 302,012 2,510 108,913 16,795 430,230
DEPRECIATION
At 1 July 2022 60,403 380 27,227 - 88,010
Charge for year 48,322 286 20,421 5,559 74,588
At 30 June 2023 108,725 666 47,648 5,559 162,598
NET BOOK VALUE
At 30 June 2023 193,287 1,844 61,265 11,236 267,632
At 30 June 2022 241,609 1,142 81,686 1 324,438

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 July 2022
and 30 June 2023 113,479 58,246 171,725
DEPRECIATION
At 1 July 2022 22,696 14,561 37,257
Charge for year 18,157 10,921 29,078
At 30 June 2023 40,853 25,482 66,335
NET BOOK VALUE
At 30 June 2023 72,626 32,764 105,390
At 30 June 2022 90,783 43,685 134,468

5. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 25,996 11,129
Amounts owed by group undertakings - 95,418
Other debtors 33,490 60,240
59,486 166,787

WINHALL LTD (REGISTERED NUMBER: 13801725)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 June 2023

5. DEBTORS - continued
2023 2022
£    £   
Amounts falling due after more than one year:
Amounts owed by group undertakings 1 1

Aggregate amounts 59,487 166,788

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 27,284 31,626
Trade creditors 412,895 376,058
Amounts owed to group undertakings 49,522 -
Taxation and social security 38,454 36,007
Other creditors 3,243 2,894
531,398 446,585

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 19,086 41,555

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 46,370 73,181

9. ULTIMATE CONTROLLING PARTY

The controlling party is Argonaut Holdings Ltd.

The ultimate controlling party is B F J Wingrove.