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Registered number: 14589307
Whistle and Barks Solutions Ltd
Unaudited Financial Statements
For the Period 12 January 2023 to 31 January 2024
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14589307
31 January 2024
Notes £ £
FIXED ASSETS
Intangible Assets 4 12,000
Tangible Assets 5 1,376
13,376
CURRENT ASSETS
Stocks 6 12,183
Debtors 7 382
Cash at bank and in hand 267
12,832
Creditors: Amounts Falling Due Within One Year 8 (34,015 )
NET CURRENT ASSETS (LIABILITIES) (21,183 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,807 )
NET LIABILITIES (7,807 )
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account (7,907 )
SHAREHOLDERS' FUNDS (7,807)
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For the period ending 31 January 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
K Baron
Director
19 September 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Whistle and Barks Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14589307 . The registered office is Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% Reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
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4. Intangible Assets
Other
£
Cost
As at 12 January 2023 -
Additions 15,000
As at 31 January 2024 15,000
Amortisation
As at 12 January 2023 -
Provided during the period 3,000
As at 31 January 2024 3,000
Net Book Value
As at 31 January 2024 12,000
As at 12 January 2023 -
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 12 January 2023 -
Additions 1,423
As at 31 January 2024 1,423
Depreciation
As at 12 January 2023 -
Provided during the period 47
As at 31 January 2024 47
Net Book Value
As at 31 January 2024 1,376
As at 12 January 2023 -
6. Stocks
31 January 2024
£
Finished goods 12,183
7. Debtors
31 January 2024
£
Due within one year
Other debtors 382
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8. Creditors: Amounts Falling Due Within One Year
31 January 2024
£
Other creditors 34,015
9. Share Capital
31 January 2024
£
Allotted, Called up and fully paid 100
10. Related Party Transactions
K Baron
The above is the director of the company.
During the year, the related party incured expenses on behalf of the company, introduced capital and drew monies against her account.
At the balance sheet date, she was owed £33,215 by the company.
No interest was charged on this loan during period.
11. Ultimate Controlling Party
The company's ultimate controlling party is K Baron by virtue of her ownership of 100% of the issued share capital in the company.
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