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REGISTERED NUMBER: 00697579 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

W.CUNLIFFE LIMITED

W.CUNLIFFE LIMITED (REGISTERED NUMBER: 00697579)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


W.CUNLIFFE LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2024







DIRECTORS: B R Jamieson
Mrs B A Jamieson





SECRETARY: B R Jamieson





REGISTERED OFFICE: 74 Bryn Street
Ashton-in-Makerfield
Wigan
Lancashire
WN4 9AU





REGISTERED NUMBER: 00697579 (England and Wales)





ACCOUNTANTS: Fairhurst
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

W.CUNLIFFE LIMITED (REGISTERED NUMBER: 00697579)

STATEMENT OF FINANCIAL POSITION
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 419 511

CURRENT ASSETS
Debtors 5 894 2,581
Cash at bank 88,308 80,981
89,202 83,562
CREDITORS
Amounts falling due within one year 6 14,530 13,392
NET CURRENT ASSETS 74,672 70,170
TOTAL ASSETS LESS CURRENT
LIABILITIES

75,091

70,681

PROVISIONS FOR LIABILITIES 79 97
NET ASSETS 75,012 70,584

CAPITAL AND RESERVES
Called up share capital 500 500
Retained earnings 74,512 70,084
SHAREHOLDERS' FUNDS 75,012 70,584

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.

W.CUNLIFFE LIMITED (REGISTERED NUMBER: 00697579)

STATEMENT OF FINANCIAL POSITION - continued
31 March 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2024 and were signed on its behalf by:





B R Jamieson - Director


W.CUNLIFFE LIMITED (REGISTERED NUMBER: 00697579)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

W.Cunliffe 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 the provisions of Section 1A "Small Entities" 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 cost convention.

The disclosure requirements of section 1a of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The principal accounting policies adopted in the preparation of the financial statements are set out below.

Turnover
Turnover is measured at the fair value of the consideration received or receivable for services provided and is shown net of VAT.

Turnover is recognised when the service has been provided.for the year.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation.

Depreciation is provided at the following rates in order to write off the costs less estimated residual value of each asset over its estimated useful life.

Plant & machinery - 20% on reducing balance
Fixtures & fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computers -33 1/3% straight line over 3 years

Financial instruments
The company has elected to apply the provisions of FRS 102 Section 11 'Basic Financial Instruments' to all of its financial instruments.

The following assets and liabilities are classified as financial instruments; trade debtors, prepayments, Directors' loan accounts, trade creditors and accruals.

Financial instruments that are payable or receivable within one year, typically trade debtors, prepayments, Directors' loan accounts, trade creditors and accruals, are measured initially and subsequently at the undiscounted amount if the cash or other consideration that is expected to be paid or received.

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 statement of financial position date.


W.CUNLIFFE LIMITED (REGISTERED NUMBER: 00697579)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 31,397
DEPRECIATION
At 1 April 2023 30,886
Charge for year 92
At 31 March 2024 30,978
NET BOOK VALUE
At 31 March 2024 419
At 31 March 2023 511

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 894 2,581

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors (1 ) (1 )
Taxation and social security 2,737 1,799
Other creditors 11,794 11,594
14,530 13,392