2022-12-01 07071078 2023-11-30 07071078 2022-12-01 2023-11-30 07071078 2022-11-30 07071078 2021-12-01 2022-11-30 07071078 uk-core:WithinOneYear 2022-11-30 07071078 uk-core:WithinOneYear 2023-11-30 07071078 uk-core:AfterOneYear 2022-11-30 07071078 uk-core:AfterOneYear 2023-11-30 07071078 uk-core:ShareCapital 2023-11-30 07071078 uk-core:ShareCapital 2022-11-30 07071078 uk-core:RetainedEarningsAccumulatedLosses 2023-11-30 07071078 uk-core:RetainedEarningsAccumulatedLosses 2022-11-30 07071078 uk-bus:Director1 2022-12-01 2023-11-30 07071078 uk-core:NetGoodwill 2022-12-01 2023-11-30 07071078 uk-core:ToolsEquipment 2022-12-01 2023-11-30 07071078 uk-core:CommercialMotorVehicles 2022-12-01 2023-11-30 07071078 uk-core:Goodwill 2022-11-30 07071078 uk-core:Goodwill 2023-11-30 07071078 uk-core:ToolsEquipment 2022-11-30 07071078 uk-core:CommercialMotorVehicles 2022-11-30 07071078 uk-core:CommercialMotorVehicles 2023-11-30 07071078 uk-core:ToolsEquipment 2023-11-30 07071078 uk-core:WithinOneYear 2023-11-30 07071078 uk-core:WithinOneYear 2022-11-30 07071078 uk-core:AfterOneYear uk-core:Secured 2023-11-30 07071078 uk-core:AfterOneYear uk-core:Secured 2022-11-30 iso4217:GBP xbrli:pure 07071078 uk-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 07071078 uk-bus:FRS102 2022-12-01 2023-11-30 07071078 uk-bus:FilletedAccounts 2022-12-01 2023-11-30 07071078 uk-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30
Whiston Builders Ltd
Registered Number:07071078
For the year ended 30 November 2023
England and Wales
Unaudited Financial Statements
2
Registered Number :
07071078
As at 30 November 2023
Whiston Builders Ltd
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Intangible assets
10,000
10,000
2
Property, plant and equipment
221
295
3
10,221
10,295
Current assets
Inventories
300
300
4
Trade and other receivables
12,849
7,862
5
623
Cash and cash equivalents
2,186
10,348
13,772
Trade and other payables: amounts falling due within one
year
(22,303)
(15,919)
6
(8,531)
(5,571)
Net current liabilities
Total assets less current liabilities
4,650
1,764
Trade and other payables: amounts falling due after more
than one year
(10,695)
(9,072)
7
(4,422)
Net liabilities
(8,931)
Capital and reserves
Called up share capital
2
2
Retained earnings
(4,424)
(8,933)
(4,422)
(8,931)
Shareholders' funds
For the year ended 30 November 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 of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Darren Christopher Whiston Director
These financial statements were approved and authorised for issue by the Board on 20 August 2024 and were signed by:
1 of 5
3
Registered Number :
07071078
For the year ended 30 November 2023
Whiston Builders Ltd
Statement of Financial Position Continued
The notes form part of these financial statements
2 of 5
4
For the year ended 30 November 2023
Whiston Builders Ltd
Notes to the Financial Statements
Statutory Information
Whiston Builders Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration
number 07071078.
Principal place of business:
4 Berkeley Close
Chippenham
Wiltshire
SN14 0PS
Registered address:
48 The Causeway
Chippenham
Wiltshire
SN15 3DD
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of 0 years.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
25% Reducing balance
Computer equipment
25% Reducing balance
Motor vehicles
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
3 of 5
5
For the year ended 30 November 2023
Whiston Builders Ltd
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 December 2022
10,000
At 30 November 2023
10,000
Net book value
At 30 November 2023
10,000
At 30 November 2022
10,000
3. Property, plant and equipment
Total
Computer
equipment
Motor vehicles
£
£
£
Cost or
valuation
At 01 December 2022
6,848
848
6,000
At 30 November 2023
6,000
848
6,848
Provision for depreciation and impairment
At 01 December 2022
6,553
848
5,705
Charge for year
74
-
74
At 30 November 2023
6,627
848
5,779
At 30 November 2023
Net book value
221
-
221
At 30 November 2022
295
-
295
4. Inventories
2022
2023
£
£
Stocks
300
300
5. Trade and other receivables
2022
2023
£
£
Trade debtors
-
2,108
Other debtors
7,862
10,741
12,849
7,862
4 of 5
6
For the year ended 30 November 2023
Whiston Builders Ltd
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Bank loans and overdraft
1,800
1,800
Trade creditors
(1)
6,542
Taxation and social security
5,720
7,978
Other creditors
8,400
5,983
15,919
22,303
7. Trade and other payables: amounts falling due after more than one year
2022
2023
£
£
Bank loans and overdraft
9,072
10,695
8. Average number of persons employed
During the year the average number of employees was 1 (2022 : 1)
5 of 5