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REGISTERED NUMBER: 06468779 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

GENERAL UTILITIES NORTH WEST LIMITED

GENERAL UTILITIES NORTH WEST LIMITED (REGISTERED NUMBER: 06468779)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


GENERAL UTILITIES NORTH WEST LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: J Morris





REGISTERED OFFICE: 207 Knutsford Road
Grappenhall
Warrington
Cheshire
WA4 2QL





REGISTERED NUMBER: 06468779 (England and Wales)





ACCOUNTANTS: Walker Begley Limited
Chartered Accountants
207 Knutsford Road
Grappenhall
Warrington
Cheshire
WA4 2QL

GENERAL UTILITIES NORTH WEST LIMITED (REGISTERED NUMBER: 06468779)

ABRIDGED BALANCE SHEET
31 JANUARY 2024

31/1/24 31/1/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 28,081 36,041
28,081 36,041

CURRENT ASSETS
Stocks 34,200 34,200
Debtors 233,334 316,571
Cash at bank and in hand 164,114 34,379
431,648 385,150
CREDITORS
Amounts falling due within one year 152,155 291,417
NET CURRENT ASSETS 279,493 93,733
TOTAL ASSETS LESS CURRENT
LIABILITIES

307,574

129,774

CREDITORS
Amounts falling due after more than one
year

(181,744

)

(53,007

)

PROVISIONS FOR LIABILITIES (6,544 ) (6,741 )
NET ASSETS 119,286 70,026

CAPITAL AND RESERVES
Called up share capital 80 80
Share premium 20,000 20,000
Capital redemption reserve 110 110
Retained earnings 99,096 49,836
SHAREHOLDERS' FUNDS 119,286 70,026

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

GENERAL UTILITIES NORTH WEST LIMITED (REGISTERED NUMBER: 06468779)

ABRIDGED BALANCE SHEET - continued
31 JANUARY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 January 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 10 September 2024 and were signed by:





J Morris - Director


GENERAL UTILITIES NORTH WEST LIMITED (REGISTERED NUMBER: 06468779)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

General Utilities North West 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 2008, is being amortised evenly over its estimated useful life of five 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 etc - 33% on cost, 25% on reducing balance and 25% on cost

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.

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.

GENERAL UTILITIES NORTH WEST LIMITED (REGISTERED NUMBER: 06468779)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

2. ACCOUNTING POLICIES - continued

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 25 (2023 - 27 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2023
and 31 January 2024 14,997
AMORTISATION
At 1 February 2023
and 31 January 2024 14,997
NET BOOK VALUE

At 31 January 2024 -
At 31 January 2023 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2023 365,337
Additions 5,441
Disposals (153,697 )
At 31 January 2024 217,081
DEPRECIATION
At 1 February 2023 329,296
Charge for year 10,076
Eliminated on disposal (150,372 )
At 31 January 2024 189,000
NET BOOK VALUE
At 31 January 2024 28,081
At 31 January 2023 36,041

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The director, Mr J Morris has made an unsecured interest free loan available to the company with no fixed repayment terms. The year end balance was £694 (2023 :£29,580).

GENERAL UTILITIES NORTH WEST LIMITED (REGISTERED NUMBER: 06468779)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

7. RELATED PARTY DISCLOSURES

During the year the company made an unsecured interest free loan to General Utilities (NW) Group Limited, a company in which Mr J Morris is also a director. At the year end the balance due was £165,959 (2023: £27,352).