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REGISTERED NUMBER: 08418644 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Whittal-Williams Energy Limited

Whittal-Williams Energy Limited (Registered number: 08418644)

Contents of the Financial Statements
for the year ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Whittal-Williams Energy Limited

Company Information
for the year ended 30 April 2024







Directors: E B Whittal-Williams
A T Whittal-Williams
E J Neil





Registered office: Great Llwynfranc Farm
Llanvihangel Crucorney
Abergavenny
Monmouthshire
NP7 8EN





Registered number: 08418644 (England and Wales)





Accountants: Acre Accountancy Limited
Unit 2 Foley Works
Foley Industrial Estate
Hereford
Herefordshire
HR1 2SF

Whittal-Williams Energy Limited (Registered number: 08418644)

Balance Sheet
30 April 2024

30/4/24 30/4/23
Notes £    £   
FIXED ASSETS
Tangible assets 5 1,722,704 1,623,754

CURRENT ASSETS
Stocks 109,225 111,250
Debtors 6 386,358 497,251
Cash at bank 10,261 11,249
505,844 619,750
CREDITORS
Amounts falling due within one year 7 (362,301 ) (531,943 )
NET CURRENT ASSETS 143,543 87,807
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,866,247

1,711,561

CREDITORS
Amounts falling due after more than one year 8 (156,332 ) (152,862 )

PROVISIONS FOR LIABILITIES (314,042 ) (238,976 )
NET ASSETS 1,395,873 1,319,723

CAPITAL AND RESERVES
Called up share capital 10 99 99
Retained earnings 1,395,774 1,319,624
SHAREHOLDERS' FUNDS 1,395,873 1,319,723

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

Whittal-Williams Energy Limited (Registered number: 08418644)

Balance Sheet - continued
30 April 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2024 and were signed on its behalf by:





A T Whittal-Williams - Director


Whittal-Williams Energy Limited (Registered number: 08418644)

Notes to the Financial Statements
for the year ended 30 April 2024


1. STATUTORY INFORMATION

Whittal-Williams Energy 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.
Plant and machinery etc - 10% 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.

Financial instruments
Financial instruments are classified and accounted for according to the substance of the contractual arrangement. They are classified as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Whittal-Williams Energy Limited (Registered number: 08418644)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


3. ACCOUNTING POLICIES - continued

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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
Cost
At 1 May 2023 3,466,775
Additions 264,490
At 30 April 2024 3,731,265
Depreciation
At 1 May 2023 1,843,021
Charge for year 165,540
At 30 April 2024 2,008,561
Net book value
At 30 April 2024 1,722,704
At 30 April 2023 1,623,754

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Trade debtors 352,990 392,151
Other debtors 33,368 105,100
386,358 497,251

Whittal-Williams Energy Limited (Registered number: 08418644)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Hire purchase contracts 185,749 258,898
Trade creditors 114,523 187,035
Taxation and social security 58,429 65,942
Other creditors 3,600 20,068
362,301 531,943

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/4/24 30/4/23
£    £   
Hire purchase contracts 156,332 152,862

9. SECURED DEBTS

The following secured debts are included within creditors:

30/4/24 30/4/23
£    £   
Hire purchase contracts 342,081 411,760

Lombard North Central Plc, hold charges over various chattels at the following locations; Treetops Farm, Gloucestershire; Lathbridge Farm, Herefordshire; Ellislands Farm, Herefordshire; Upper Triley Poultry Farm, Monmouthshire; Swinmoor Poultry Farm, Herefordshire.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/4/24 30/4/23
value: £    £   
99 Ordinary £1 99 99