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REGISTERED NUMBER: 07336809 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

THE WHIDDON VALLEY FRYER LIMITED

THE WHIDDON VALLEY FRYER LIMITED (REGISTERED NUMBER: 07336809)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 September 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


THE WHIDDON VALLEY FRYER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 September 2023







DIRECTORS: Mrs C Dimelow
Mr B Dimelow





REGISTERED OFFICE: The Ivy House
1 Folly Lane
Petersfield
Hampshire
GU31 4AU





REGISTERED NUMBER: 07336809 (England and Wales)





ACCOUNTANTS: Wallis White & Co
Accountants and Tax Consultants
The Ivy House
1 Folly Lane
Petersfield
Hampshire
GU31 4AU

THE WHIDDON VALLEY FRYER LIMITED (REGISTERED NUMBER: 07336809)

BALANCE SHEET
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 131,460 137,609
131,460 137,609

CURRENT ASSETS
Stocks 6 10,000 10,000
Debtors 7 - 16,720
Cash at bank and in hand 6,609 20,343
16,609 47,063
CREDITORS
Amounts falling due within one year 8 140,487 148,834
NET CURRENT LIABILITIES (123,878 ) (101,771 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,582

35,838

PROVISIONS FOR LIABILITIES 820 820
NET ASSETS 6,762 35,018

CAPITAL AND RESERVES
Called up share capital 9 18 18
Retained earnings 10 6,744 35,000
SHAREHOLDERS' FUNDS 6,762 35,018

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 WHIDDON VALLEY FRYER LIMITED (REGISTERED NUMBER: 07336809)

BALANCE SHEET - continued
30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2024 and were signed on its behalf by:





Mr B Dimelow - Director


THE WHIDDON VALLEY FRYER LIMITED (REGISTERED NUMBER: 07336809)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 September 2023


1. STATUTORY INFORMATION

The Whiddon Valley Fryer 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 2010, is being amortised evenly over its estimated useful life of ten 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.
Long leasehold - not provided
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

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.

THE WHIDDON VALLEY FRYER LIMITED (REGISTERED NUMBER: 07336809)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 September 2023


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 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 4,000
AMORTISATION
At 1 October 2022
and 30 September 2023 4,000
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

5. TANGIBLE FIXED ASSETS
Long Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2022 95,000 84,619 16,100 1,944 197,663
Additions - 575 - - 575
At 30 September 2023 95,000 85,194 16,100 1,944 198,238
DEPRECIATION
At 1 October 2022 - 45,011 13,648 1,395 60,054
Charge for year - 6,028 613 83 6,724
At 30 September 2023 - 51,039 14,261 1,478 66,778
NET BOOK VALUE
At 30 September 2023 95,000 34,155 1,839 466 131,460
At 30 September 2022 95,000 39,608 2,452 549 137,609

6. STOCKS
30.9.23 30.9.22
£    £   
Stocks 10,000 10,000

THE WHIDDON VALLEY FRYER LIMITED (REGISTERED NUMBER: 07336809)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 September 2023


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Amounts owed by associates - 16,720

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 20,209 27,187
Trade creditors 10,661 11,981
Amounts owed to associates 19,564 30,433
Taxation and social security 4,876 6,187
Other creditors 85,177 73,046
140,487 148,834

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
18 Ordinary £1 18 18

10. RESERVES
Retained
earnings
£   

At 1 October 2022 35,000
Deficit for the year (28,256 )
At 30 September 2023 6,744