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REGISTERED NUMBER: 04391819 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

W J Manufacturing Limited

W J Manufacturing Limited (Registered number: 04391819)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


W J Manufacturing Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: D S T Taylor





REGISTERED OFFICE: Unit 13, Edgerley Business Park
Challenger Way
Peterborough
Cambridgeshire
PE1 5EX





REGISTERED NUMBER: 04391819 (England and Wales)





ACCOUNTANTS: D and E Accountancy Ltd
Tax Advisors and Accountants
2nd Floor, 2 Walsworth Road
Hitchin
Hertfordshire
SG4 9SP

W J Manufacturing Limited (Registered number: 04391819)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,885 2,217

CURRENT ASSETS
Stocks 4,153 5,502
Debtors 5 211,932 143,318
Cash at bank 5,551 -
221,636 148,820
CREDITORS
Amounts falling due within one year 6 55,116 57,719
NET CURRENT ASSETS 166,520 91,101
TOTAL ASSETS LESS CURRENT
LIABILITIES

168,405

93,318

CREDITORS
Amounts falling due after more than
one year

7

(70,533

)

-

PROVISIONS FOR LIABILITIES 8 (358 ) (421 )
NET ASSETS 97,514 92,897

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 97,414 92,797
SHAREHOLDERS' FUNDS 97,514 92,897

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

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

W J Manufacturing Limited (Registered number: 04391819)

Balance Sheet - continued
31 December 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 3 September 2024 and were signed by:





D S T Taylor - Director


W J Manufacturing Limited (Registered number: 04391819)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

W J Manufacturing 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.

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.
Plant and machinery - 10% on reducing balance
Computer equipment - 10% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

W J Manufacturing Limited (Registered number: 04391819)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 17,048 8,021 25,069
DEPRECIATION
At 1 January 2023 15,471 7,381 22,852
Charge for year 236 96 332
At 31 December 2023 15,707 7,477 23,184
NET BOOK VALUE
At 31 December 2023 1,341 544 1,885
At 31 December 2022 1,577 640 2,217

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 26,803 68,325
Other debtors 185,129 74,993
211,932 143,318

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 1,798 1,992
Trade creditors 24,260 45,718
Tax 5,882 504
Social security and other taxes 765 765
VAT 6,005 7,251
Other creditors 179 179
Directors' current accounts 14,917 -
Accrued expenses 1,310 1,310
55,116 57,719

W J Manufacturing Limited (Registered number: 04391819)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans - 1-2 years 70,533 -

8. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax 358 421

Deferred
tax
£   
Balance at 1 January 2023 421
Credit to Income Statement during year (63 )
Balance at 31 December 2023 358

9. RELATED PARTY DISCLOSURES

During the period the company sold products to All-Ind Limited a fellow subsidiary to the value of £49,091, (last year £46,205).

During the period the company bought products from All-Ind Limited to the value of £Nil (last year £5,250).

10. ULTIMATE CONTROLLING PARTY

The controlling party is D S T Taylor.