IRIS Accounts Production v24.2.0.383 05575867 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh055758672023-03-31055758672024-03-31055758672023-04-012024-03-31055758672022-03-31055758672022-04-012023-03-31055758672023-03-3105575867ns15:EnglandWales2023-04-012024-03-3105575867ns14:PoundSterling2023-04-012024-03-3105575867ns10:Director12023-04-012024-03-3105575867ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3105575867ns10:SmallEntities2023-04-012024-03-3105575867ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3105575867ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3105575867ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3105575867ns10:FullAccounts2023-04-012024-03-3105575867ns5:CurrentFinancialInstruments2024-03-3105575867ns5:CurrentFinancialInstruments2023-03-3105575867ns5:Non-currentFinancialInstruments2024-03-3105575867ns5:Non-currentFinancialInstruments2023-03-3105575867ns5:ShareCapital2024-03-3105575867ns5:ShareCapital2023-03-3105575867ns5:RetainedEarningsAccumulatedLosses2024-03-3105575867ns5:RetainedEarningsAccumulatedLosses2023-03-3105575867ns10:RegisteredOffice2023-04-012024-03-3105575867ns5:LandBuildings2023-04-012024-03-3105575867ns5:PlantMachinery2023-04-012024-03-3105575867ns5:LandBuildings2023-03-3105575867ns5:PlantMachinery2023-03-3105575867ns5:LandBuildings2024-03-3105575867ns5:PlantMachinery2024-03-3105575867ns5:LandBuildings2023-03-3105575867ns5:PlantMachinery2023-03-3105575867ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3105575867ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
REGISTERED NUMBER: 05575867 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Whinfell Leisure Limited

Whinfell Leisure Limited (Registered number: 05575867)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Whinfell Leisure Limited (Registered number: 05575867)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 287,903 292,097

CURRENT ASSETS
Stocks 38,617 426
Debtors 5 1,364 574
Cash at bank 36,690 34,093
76,671 35,093
CREDITORS
Amounts falling due within one year 6 36,646 39,093
NET CURRENT ASSETS/(LIABILITIES) 40,025 (4,000 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

327,928

288,097

CREDITORS
Amounts falling due after more than one
year

7

(113,961

)

(76,463

)

PROVISIONS FOR LIABILITIES (4,802 ) (5,181 )
NET ASSETS 209,165 206,453

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 209,065 206,353
209,165 206,453

Whinfell Leisure Limited (Registered number: 05575867)

Balance Sheet - continued
31 March 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 August 2024 and were signed on its behalf by:





D M Barnes - Director


Whinfell Leisure Limited (Registered number: 05575867)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Whinfell Leisure Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05575867

Registered office: Orchard View
Top Thorn Farm
Whinfell
Kendal
LA8 9EG

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.
Land and buildings - 2% Straight line
Plant and machinery etc - 20% 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 Statement of Income and Retained Earnings, 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.

Whinfell Leisure Limited (Registered number: 05575867)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 337,325 13,831 351,156
DEPRECIATION
At 1 April 2023 47,310 11,749 59,059
Charge for year 2,811 1,383 4,194
At 31 March 2024 50,121 13,132 63,253
NET BOOK VALUE
At 31 March 2024 287,204 699 287,903
At 31 March 2023 290,015 2,082 292,097

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 1,364 574

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 2,269 1,638
Taxation and social security 7,970 7,995
Other creditors 26,407 29,460
36,646 39,093

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Other creditors 113,961 76,463