2023-04-01 SC294115 2024-03-31 SC294115 2023-04-01 2024-03-31 SC294115 2023-03-31 SC294115 2022-04-01 2023-03-31 SC294115 uk-core:WithinOneYear 2023-03-31 SC294115 uk-core:WithinOneYear 2024-03-31 SC294115 uk-core:ShareCapital 2024-03-31 SC294115 uk-core:ShareCapital 2023-03-31 SC294115 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC294115 uk-core:RetainedEarningsAccumulatedLosses 2023-03-31 SC294115 uk-bus:Director1 2023-04-01 2024-03-31 SC294115 uk-core:ComputerEquipment 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure SC294115 uk-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 SC294115 uk-bus:FRS102 2023-04-01 2024-03-31 SC294115 uk-bus:FilletedAccounts 2023-04-01 2024-03-31 SC294115 uk-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31
Winter Associates Ltd
Registered Number:SC294115
For the year ended 31 March 2024
Scotland
Unaudited Financial Statements
2
For the year ended 31 March 2024
Winter Associates Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
SC294115
As at 31 March 2024
Winter Associates Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
6,068
7,888
2
6,068
7,888
Current assets
Trade and other receivables
33,639
35,025
3
5,601
Cash and cash equivalents
8,885
43,910
39,240
Trade and other payables: amounts falling due within one
year
(22,411)
(20,536)
4
16,829
23,374
Net current assets
Total assets less current liabilities
29,442
24,717
29,442
Net assets
24,717
Capital and reserves
Called up share capital
300
300
Retained earnings
29,142
24,417
29,442
24,717
Shareholders' funds
For the year ended 31 March 2024 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 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 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.
Dr Michael Gary Winter Director
These financial statements were approved and authorised for issue by the Board on 03 September 2024 and were signed by:
The notes form part of these financial statements
1 of 3
4
For the year ended 31 March 2024
Winter Associates Ltd
Notes to the Financial Statements
Statutory Information
Winter Associates Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number
SC294115.
Registered address:
5 Whitemoss Road
Kirknewton
West Lothian
EH27 8AF
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, 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% Straight line
Computer Equipment
2. Property, plant and equipment
Computer
Equipment
£
Cost or
valuation
At 01 April 2023
18,097
1,130
Additions
At 31 March 2024
19,227
Provision for depreciation and impairment
At 01 April 2023
10,209
Charge for year
2,950
At 31 March 2024
13,159
At 31 March 2024
Net book value
6,068
At 31 March 2023
7,888
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5
For the year ended 31 March 2024
Winter Associates Ltd
Notes to the Financial Statements Continued
3. Trade and other receivables
2023
2024
£
£
Trade debtors
34,725
33,339
Other debtors
300
300
33,639
35,025
4. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Taxation and social security
16,082
18,947
Other creditors
4,454
3,464
20,536
22,411
5. Average number of persons employed
During the year the average number of employees was 2 (2023 : 2)
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