Company registration number 03009634 (England and Wales)
Whiteleys of Halifax Limited
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 January 2024
PAGES FOR FILING WITH REGISTRAR
Whiteleys of Halifax Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Whiteleys of Halifax Limited
Statement of financial position
as at 31 January 2024
31 January 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,499
1,764
Current assets
Stocks
2,875
2,995
Debtors
9,604
10,104
Cash at bank and in hand
5,501
4,208
17,980
17,307
Creditors: amounts falling due within one year
(13,315)
(18,966)
Net current assets/(liabilities)
4,665
(1,659)
Total assets less current liabilities
6,164
105
Creditors: amounts falling due after more than one year
(2,636)
(4,218)
Net assets/(liabilities)
3,528
(4,113)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
3,428
(4,213)
Total equity
3,528
(4,113)
Whiteleys of Halifax Limited
Statement of financial position (continued)
as at 31 January 2024
31 January 2024
- 2 -

For the financial year ended 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 15 October 2024 and are signed on its behalf by:
R W Whiteley
Director
Company registration number 03009634 (England and Wales)
Whiteleys of Halifax Limited
Notes to the financial statements
for the year ended 31 January 2024
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The financial statements are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover represents the fair value of the consideration received for goods provided in the normal course of business, and is shown net of VAT. Turnover is recognised on the supply of goods.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
-  15% reducing balance
Fixtures, fittings & equipment
-  15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
2
2
Whiteleys of Halifax Limited
Notes to the financial statements (continued)
for the year ended 31 January 2024
- 4 -
3
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Total
£
£
£
Cost
At 1 February 2023 and 31 January 2024
1,417
10,712
12,129
Depreciation and impairment
At 1 February 2023
71
10,294
10,365
Depreciation charged in the year
202
63
265
At 31 January 2024
273
10,357
10,630
Carrying amount
At 31 January 2024
1,144
355
1,499
At 31 January 2023
1,346
418
1,764
4
Company information

Whiteleys of Halifax Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5/6 Bank End, Upper Greetland, Halifax, HX4 8PR.

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