IRIS Accounts Production v24.1.9.2 04319640 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh043196402022-12-31043196402023-12-31043196402023-01-012023-12-31043196402021-12-31043196402022-01-012022-12-31043196402022-12-3104319640ns15:EnglandWales2023-01-012023-12-3104319640ns14:PoundSterling2023-01-012023-12-3104319640ns10:Director12023-01-012023-12-3104319640ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3104319640ns10:SmallEntities2023-01-012023-12-3104319640ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3104319640ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3104319640ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3104319640ns10:FullAccounts2023-01-012023-12-3104319640ns10:OrdinaryShareClass12023-01-012023-12-3104319640ns10:Director22023-01-012023-12-3104319640ns10:Director32023-01-012023-12-3104319640ns10:CompanySecretary12023-01-012023-12-3104319640ns10:RegisteredOffice2023-01-012023-12-3104319640ns5:CurrentFinancialInstruments2023-12-3104319640ns5:CurrentFinancialInstruments2022-12-3104319640ns5:ShareCapital2023-12-3104319640ns5:ShareCapital2022-12-3104319640ns5:RetainedEarningsAccumulatedLosses2023-12-3104319640ns5:RetainedEarningsAccumulatedLosses2022-12-3104319640ns5:FurnitureFittings2023-01-012023-12-3104319640ns5:ComputerEquipment2023-01-012023-12-3104319640ns5:LeaseholdImprovements2022-12-3104319640ns5:FurnitureFittings2022-12-3104319640ns5:ComputerEquipment2022-12-3104319640ns5:LeaseholdImprovements2023-01-012023-12-3104319640ns5:LeaseholdImprovements2023-12-3104319640ns5:FurnitureFittings2023-12-3104319640ns5:ComputerEquipment2023-12-3104319640ns5:LeaseholdImprovements2022-12-3104319640ns5:FurnitureFittings2022-12-3104319640ns5:ComputerEquipment2022-12-3104319640ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3104319640ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3104319640ns10:OrdinaryShareClass12023-12-31
REGISTERED NUMBER: 04319640 (England and Wales)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

WARNES LONDON COSTS CONSULTANTS LTD

WARNES LONDON COSTS CONSULTANTS LTD (REGISTERED NUMBER: 04319640)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WARNES LONDON COSTS CONSULTANTS LTD

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTORS: S McKay
Mrs C McKay
B Dilloway



SECRETARY: Mrs S Dilloway



REGISTERED OFFICE: 19 North Street
Ashford
Kent
TN24 8LF



REGISTERED NUMBER: 04319640 (England and Wales)



ACCOUNTANTS: Calcutt Matthews WBZ Ltd
19 North Street
Ashford
Kent
TN24 8LF



BANKERS: HSBC
North Finchley
London
N12 8JX

WARNES LONDON COSTS CONSULTANTS LTD (REGISTERED NUMBER: 04319640)

BALANCE SHEET
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,004 19,077

CURRENT ASSETS
Debtors 5 119,548 79,887
Cash at bank 54,989 70,656
174,537 150,543
CREDITORS
Amounts falling due within one year 6 142,432 152,508
NET CURRENT ASSETS/(LIABILITIES) 32,105 (1,965 )
TOTAL ASSETS LESS CURRENT LIABILITIES 51,109 17,112

CAPITAL AND RESERVES
Called up share capital 7 1,500 1,500
Retained earnings 49,609 15,612
SHAREHOLDERS' FUNDS 51,109 17,112

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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2024 and were signed on its behalf by:




B Dilloway - Director


WARNES LONDON COSTS CONSULTANTS LTD (REGISTERED NUMBER: 04319640)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

Warnes London Costs Consultants Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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.

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 6 (2022 - 6 ) .

WARNES LONDON COSTS CONSULTANTS LTD (REGISTERED NUMBER: 04319640)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 January 2023
and 31 December 2023 18,676 2,061 26,163 46,900
DEPRECIATION
At 1 January 2023 - 2,061 25,762 27,823
Charge for year - - 73 73
At 31 December 2023 - 2,061 25,835 27,896
NET BOOK VALUE
At 31 December 2023 18,676 - 328 19,004
At 31 December 2022 18,676 - 401 19,077

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 113,833 92,547
Provision for doubtful debts (16,160 ) (16,160 )
Loans - More than one year 3,500 3,500
Directors' current accounts 18,375 -
119,548 79,887

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Tax 16,293 14,985
Social security and other taxes 758 751
Pension 211 169
VAT 12,821 7,214
Other creditors 19,627 34,627
Directors' current accounts 92,722 94,762
142,432 152,508

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
1,500 Ordinary £1 1,500 1,500