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REGISTERED NUMBER: 07639802 (England and Wales)















Unaudited Financial Statements

for the Period 1 July 2022 to 29 June 2023

for

Stevenson Whyte Ltd

Stevenson Whyte Ltd (Registered number: 07639802)






Contents of the Financial Statements
for the Period 1 July 2022 to 29 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Stevenson Whyte Ltd

Company Information
for the Period 1 July 2022 to 29 June 2023







DIRECTOR: J Stevenson





REGISTERED OFFICE: 5-9 Duke Street
Manchester
M3 4NF





REGISTERED NUMBER: 07639802 (England and Wales)





ACCOUNTANTS: Pareto Tax & Wealth LLP
Level 7, Tower 12,
18-22 Bridge Street,
Spinningfields,
Manchester
M3 3BZ

Stevenson Whyte Ltd (Registered number: 07639802)

Balance Sheet
29 June 2023

29.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 125,000 145,000
Tangible assets 5 23,105 17,484
148,105 162,484

CURRENT ASSETS
Debtors 6 156,989 -
Cash at bank 286,040 238,863
443,029 238,863
CREDITORS
Amounts falling due within one year 7 256,374 217,810
NET CURRENT ASSETS 186,655 21,053
TOTAL ASSETS LESS CURRENT
LIABILITIES

334,760

183,537

PROVISIONS FOR LIABILITIES 1,868 162
NET ASSETS 332,892 183,375

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 332,891 183,374
SHAREHOLDERS' FUNDS 332,892 183,375

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 June 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 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.

Stevenson Whyte Ltd (Registered number: 07639802)

Balance Sheet - continued
29 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 by the director and authorised for issue on 30 April 2024 and were signed by:





J Stevenson - Director


Stevenson Whyte Ltd (Registered number: 07639802)

Notes to the Financial Statements
for the Period 1 July 2022 to 29 June 2023

1. STATUTORY INFORMATION

Stevenson Whyte 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten 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 - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 20 (2022 - 14 ) .

Stevenson Whyte Ltd (Registered number: 07639802)

Notes to the Financial Statements - continued
for the Period 1 July 2022 to 29 June 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 29 June 2023 200,000
AMORTISATION
At 1 July 2022 55,000
Charge for period 20,000
At 29 June 2023 75,000
NET BOOK VALUE
At 29 June 2023 125,000
At 30 June 2022 145,000

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2022 10,488 - 24,641 - 35,129
Additions - 4,371 - 8,179 12,550
At 29 June 2023 10,488 4,371 24,641 8,179 47,679
DEPRECIATION
At 1 July 2022 - - 17,645 - 17,645
Charge for period - 1,093 3,110 2,726 6,929
At 29 June 2023 - 1,093 20,755 2,726 24,574
NET BOOK VALUE
At 29 June 2023 10,488 3,278 3,886 5,453 23,105
At 30 June 2022 10,488 - 6,996 - 17,484

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.6.23 30.6.22
£    £   
Other debtors 5,500 -
Directors' current accounts 113,263 -
Tax 38,226 -
156,989 -

Stevenson Whyte Ltd (Registered number: 07639802)

Notes to the Financial Statements - continued
for the Period 1 July 2022 to 29 June 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.6.23 30.6.22
£    £   
Tax 87,838 44,997
Social security and other taxes - 8,584
VAT 157,536 100,708
Directors' current accounts - 52,521
Accruals and deferred income 11,000 11,000
256,374 217,810

8. RELATED PARTY DISCLOSURES

At 30 June 2023 the company was owed £113,263 (2022: £52,521 creditor) by J Stevenson, director.
The loan is interest free and repayable on demand.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Stevenson.