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REGISTERED NUMBER: 07760656 (England and Wales)















WARNHILL INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023






WARNHILL INVESTMENTS LIMITED (REGISTERED NUMBER: 07760656)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WARNHILL INVESTMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: R S Hilditch
S J Warner





REGISTERED OFFICE: Unit 17a
Road One
Winsford Industrial Estate
Winsford
Cheshire
CW7 3PZ





REGISTERED NUMBER: 07760656 (England and Wales)





ACCOUNTANTS: Murray Smith LLP
Chartered Accountants
Darland House
44 Winnington Hill
Northwich
Cheshire
CW8 1AU

WARNHILL INVESTMENTS LIMITED (REGISTERED NUMBER: 07760656)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 715,322 730,677
Investments 5 150,666 150,666
865,988 881,343

CURRENT ASSETS
Debtors 6 201,617 196,655
Cash at bank 85,652 32,377
287,269 229,032
CREDITORS
Amounts falling due within one year 7 20,962 13,831
NET CURRENT ASSETS 266,307 215,201
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,132,295

1,096,544

CAPITAL AND RESERVES
Called up share capital 8 668 668
Retained earnings 1,131,627 1,095,876
SHAREHOLDERS' FUNDS 1,132,295 1,096,544

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 by the Board of Directors and authorised for issue on 19 April 2024 and were signed on its behalf by:




R S Hilditch - Director


WARNHILL INVESTMENTS LIMITED (REGISTERED NUMBER: 07760656)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Warnhill Investments 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 currency of the financial statements is the Pound Sterling (£).


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.
Freehold property - 2% on cost

Investment property
The property is used by a subsidiary and the company has taken the option available under FRS 102 to treat it under Property, Plant and Equipment and depreciated.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

WARNHILL INVESTMENTS LIMITED (REGISTERED NUMBER: 07760656)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of the business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 August 2022
and 31 July 2023 767,787
DEPRECIATION
At 1 August 2022 37,110
Charge for year 15,355
At 31 July 2023 52,465
NET BOOK VALUE
At 31 July 2023 715,322
At 31 July 2022 730,677

WARNHILL INVESTMENTS LIMITED (REGISTERED NUMBER: 07760656)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 August 2022
and 31 July 2023 150,666
NET BOOK VALUE
At 31 July 2023 150,666
At 31 July 2022 150,666

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 63,964 64,052
Other debtors 2 2
Amounts owed by related parties 137,651 132,601
201,617 196,655

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Corporation tax 13,590 11,235
Social security and other taxes 4,477 2,090
Accruals and deferred income 2,895 506
20,962 13,831

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
668 Ordinary £1 668 668

9. RELATED PARTY DISCLOSURES

The company is controlled by the directors who each own 50% of the issued share capital.