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REGISTERED NUMBER: 09047230 (England and Wales)















Financial Statements for the Year Ended 30 November 2023

for

Wirrarika Limited

Wirrarika Limited (Registered number: 09047230)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Wirrarika Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: C Riestra-Castro





REGISTERED OFFICE: 12 York Place
Brighton
East Sussex
BN1 4GU





REGISTERED NUMBER: 09047230 (England and Wales)





ACCOUNTANTS: Atkinsons
Chartered Accountants
Palmeira Avenue Mansions
19 Church Road
Hove
East Sussex
BN3 2FA

Wirrarika Limited (Registered number: 09047230)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,000
Tangible assets 5 30,474 33,781
30,474 34,781

CURRENT ASSETS
Stocks 37,980 34,460
Debtors 6 26,467 6,629
Cash at bank and in hand 61,141 47,262
125,588 88,351
CREDITORS
Amounts falling due within one year 7 118,427 78,547
NET CURRENT ASSETS 7,161 9,804
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,635

44,585

CREDITORS
Amounts falling due after more than one
year

8

(30,029

)

(35,373

)

PROVISIONS FOR LIABILITIES (5,790 ) (7,933 )
NET ASSETS 1,816 1,279

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,814 1,277
SHAREHOLDERS' FUNDS 1,816 1,279

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

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 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.

Wirrarika Limited (Registered number: 09047230)

Balance Sheet - continued
30 November 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 29 August 2024 and were signed by:





C Riestra-Castro - Director


Wirrarika Limited (Registered number: 09047230)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Wirrarika 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

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.

Wirrarika Limited (Registered number: 09047230)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 10,000
AMORTISATION
At 1 December 2022 9,000
Amortisation for year 1,000
At 30 November 2023 10,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 1,000

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 42,551 26,595 13,878 10,169 93,193
Additions 6,673 - - - 6,673
At 30 November 2023 49,224 26,595 13,878 10,169 99,866
DEPRECIATION
At 1 December 2022 24,429 16,636 12,040 6,307 59,412
Charge for year 6,066 2,489 459 966 9,980
At 30 November 2023 30,495 19,125 12,499 7,273 69,392
NET BOOK VALUE
At 30 November 2023 18,729 7,470 1,379 2,896 30,474
At 30 November 2022 18,122 9,959 1,838 3,862 33,781

Wirrarika Limited (Registered number: 09047230)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors - 1,399
Other debtors 26,467 5,230
26,467 6,629

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 11,930 11,053
Trade creditors 21,406 22,250
Taxation and social security 26,253 37,239
Other creditors 58,838 8,005
118,427 78,547

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 30,029 35,373

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 3,850 8,638

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.