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REGISTERED NUMBER: 00699494 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Whittaker Bros. (Amusement Rides)
Limited

Whittaker Bros. (Amusement Rides)
Limited (Registered number: 00699494)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Whittaker Bros. (Amusement Rides)
Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: A Buckley
J P Whittaker





SECRETARY: J P Whittaker





REGISTERED OFFICE: Rutland Way
Linney Lane Shaw
Nr Oldham
Lancashire
OL2 8HE





REGISTERED NUMBER: 00699494 (England and Wales)





ACCOUNTANTS: Thompson Jones Business Solutions Limited
2 Heap Bridge
Bury
Lancashire
BL9 7HR

Whittaker Bros. (Amusement Rides)
Limited (Registered number: 00699494)

Statement of Financial Position
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 3 - -
Investments 4 - 5
- 5

CURRENT ASSETS
Debtors 5 - 2,717
Cash at bank 24,248 33,105
24,248 35,822
CREDITORS
Amounts falling due within one year 6 (22,092 ) (104,955 )
NET CURRENT ASSETS/(LIABILITIES) 2,156 (69,133 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,156

(69,128

)

CAPITAL AND RESERVES
Called up share capital 7 2,156 2,156
Retained earnings 8 - (71,284 )
SHAREHOLDERS' FUNDS 2,156 (69,128 )

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 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.

Whittaker Bros. (Amusement Rides)
Limited (Registered number: 00699494)

Statement of Financial Position - 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 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 5 September 2024 and were signed on its behalf by:





J P Whittaker - Director


Whittaker Bros. (Amusement Rides)
Limited (Registered number: 00699494)

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

1. 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.
Equipment - 25% on cost

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiary undertakings are recognised at cost.

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

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 statement of financial position date.

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.

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.

Whittaker Bros. (Amusement Rides)
Limited (Registered number: 00699494)

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

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 4 ) .

3. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 January 2023 10,000
Disposals (10,000 )
At 31 December 2023 -
DEPRECIATION
At 1 January 2023 10,000
Eliminated on disposal (10,000 )
At 31 December 2023 -
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

4. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 January 2023 5
Disposals (5 )
At 31 December 2023 -
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 5

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 2,666
Other debtors - 51
- 2,717

Whittaker Bros. (Amusement Rides)
Limited (Registered number: 00699494)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to group undertakings 22,092 99,903
VAT - 1,565
Other creditors - 472
Accrued expenses - 3,015
22,092 104,955

The parent company will continue to support the company's operation as a going concern.

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2,156 Ordinary Shares 1 2,156 2,156

8. RESERVES
Retained
earnings
£   

At 1 January 2023 (71,284 )
Profit for the year 71,284
At 31 December 2023 -

9. ULTIMATE CONTROLLING PARTY

The company's ultimate holding company is Whittaker Brothers (Leisure) Limited, incorporated in England and Wales.