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Company Registration No. 11475209 (England and Wales)
By The Wharfe Ltd Unaudited accounts for the year ended 31 July 2023
By The Wharfe Ltd Unaudited accounts Contents
Page
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By The Wharfe Ltd Company Information for the year ended 31 July 2023
Directors
Bridget Ann Deakin Simon Hamilton Stevens
Company Number
11475209 (England and Wales)
Registered Office
Park House Wharfemeadows Park Otley West Yorks LS21 2BD United Kingdom
Accountants
Goodbooks (Skipton) Ltd Duke House Duke Street Skipton North Yorkshire BD23 2HQ
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By The Wharfe Ltd Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
514,976 
532,086 
Current assets
Debtors
13,632 
41,942 
Cash at bank and in hand
5,017 
4,560 
18,649 
46,502 
Creditors: amounts falling due within one year
(23,245)
(19,307)
Net current (liabilities)/assets
(4,596)
27,195 
Total assets less current liabilities
510,380 
559,281 
Creditors: amounts falling due after more than one year
(617,113)
(622,322)
Net liabilities
(106,733)
(63,041)
Capital and reserves
Called up share capital
2 
1 
Profit and loss account
(106,735)
(63,042)
Shareholders' funds
(106,733)
(63,041)
For the year ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2024 and were signed on its behalf by
Bridget Ann Deakin Director Company Registration No. 11475209
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By The Wharfe Ltd Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
By The Wharfe Ltd is a private company, limited by shares, registered in England and Wales, registration number 11475209. The registered office is Park House , Wharfemeadows Park, Otley, West Yorks, LS21 2BD, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% Straight Line
Computer equipment
25% Straight Line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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By The Wharfe Ltd Notes to the Accounts for the year ended 31 July 2023
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2022
404,680 
152,997 
515 
558,192 
Additions
- 
5,570 
- 
5,570 
At 31 July 2023
404,680 
158,567 
515 
563,762 
Depreciation
At 1 August 2022
- 
26,003 
103 
26,106 
Charge for the year
- 
22,551 
129 
22,680 
At 31 July 2023
- 
48,554 
232 
48,786 
Net book value
At 31 July 2023
404,680 
110,013 
283 
514,976 
At 31 July 2022
404,680 
126,994 
412 
532,086 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
894 
26,429 
Amounts falling due after more than one year
Other debtors
12,738 
15,513 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
12,608 
12,600 
Trade creditors
9,317 
4,889 
Taxes and social security
568 
950 
Other creditors
152 
268 
Accruals
600 
600 
23,245 
19,307 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
121,812 
128,360 
Loans from directors
495,301 
493,962 
617,113 
622,322 
8
Average number of employees
During the year the average number of employees was 17 (2022: 12).
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