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REGISTERED NUMBER: 02203445 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

WARREN HOUSE LIMITED

WARREN HOUSE LIMITED (REGISTERED NUMBER: 02203445)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WARREN HOUSE LIMITED

COMPANY INFORMATION
for the year ended 30 April 2024







DIRECTOR: C S Gray





REGISTERED OFFICE: Cart Lodge
Harps Farm
Bedlars Green
Great Hallingbury
Hertfordshire
CM22 7TL





REGISTERED NUMBER: 02203445 (England and Wales)





ACCOUNTANTS: Northfield Management Services Limited
Cart Lodge
Harps Farm
Bedlars Green
Great Hallingbury
Hertfordshire
CM22 7TL

WARREN HOUSE LIMITED (REGISTERED NUMBER: 02203445)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 103,415 85,381

CURRENT ASSETS
Debtors 5 380,943 395,571
Cash at bank 235,774 343,948
616,717 739,519
CREDITORS
Amounts falling due within one year 6 364,880 343,367
NET CURRENT ASSETS 251,837 396,152
TOTAL ASSETS LESS CURRENT
LIABILITIES

355,252

481,533

CREDITORS
Amounts falling due after more than one
year

7

(31,227

)

(25,059

)

PROVISIONS FOR LIABILITIES (24,080 ) (12,595 )
NET ASSETS 299,945 443,879

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 299,845 443,779
SHAREHOLDERS' FUNDS 299,945 443,879

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

WARREN HOUSE LIMITED (REGISTERED NUMBER: 02203445)

BALANCE SHEET - continued
30 April 2024


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 14 August 2024 and were signed by:





C S Gray - Director


WARREN HOUSE LIMITED (REGISTERED NUMBER: 02203445)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Warren House 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.

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.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the accounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of the estimation means that that the actual outcomes could differ from those estimates.

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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - Over period of lease
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

WARREN HOUSE LIMITED (REGISTERED NUMBER: 02203445)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-portable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors
Basic short-term financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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.

WARREN HOUSE LIMITED (REGISTERED NUMBER: 02203445)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2024

2. ACCOUNTING POLICIES - continued

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.

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

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.

Unlisted investment
Unlisted investments are revalued annually to fair value and the aggregate surplus or deficit is transferred to profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 May 2023 40,387 37,481 55,094
Additions 5,798 2,977 -
At 30 April 2024 46,185 40,458 55,094
DEPRECIATION
At 1 May 2023 5,385 35,201 46,747
Charge for year 4,039 566 1,252
At 30 April 2024 9,424 35,767 47,999
NET BOOK VALUE
At 30 April 2024 36,761 4,691 7,095
At 30 April 2023 35,002 2,280 8,347

WARREN HOUSE LIMITED (REGISTERED NUMBER: 02203445)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 61,324 - 194,286
Additions 27,936 2,087 38,798
At 30 April 2024 89,260 2,087 233,084
DEPRECIATION
At 1 May 2023 21,572 - 108,905
Charge for year 14,594 313 20,764
At 30 April 2024 36,166 313 129,669
NET BOOK VALUE
At 30 April 2024 53,094 1,774 103,415
At 30 April 2023 39,752 - 85,381

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023 44,904
Additions 27,936
At 30 April 2024 72,840
DEPRECIATION
At 1 May 2023 7,952
Charge for year 13,894
At 30 April 2024 21,846
NET BOOK VALUE
At 30 April 2024 50,994
At 30 April 2023 36,952

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 317,017 330,478
Amounts recoverable on contract 50,000 50,000
Other debtors 6,600 6,600
Prepayments and accrued income 7,326 8,493
380,943 395,571

WARREN HOUSE LIMITED (REGISTERED NUMBER: 02203445)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 17,639 11,524
Trade creditors 165,235 125,623
Tax 83,479 106,581
Social security and other taxes 8,658 8,930
VAT 52,805 47,914
Directors' current accounts - 2,977
Accrued expenses 37,064 39,818
364,880 343,367

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 31,227 25,059

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

9. OTHER FINANCIAL COMMITMENTS

At 30 April 2023 the company had an annual commitment under a non-cancellable operating lease in respect of land and buildings expiring in over 5 years of £22,000 (2022: £22,000l)