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REGISTERED NUMBER: 07537745 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

WKH GROUP LIMITED

WKH GROUP LIMITED (REGISTERED NUMBER: 07537745)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WKH GROUP LIMITED

COMPANY INFORMATION
for the year ended 31 March 2024







DIRECTORS: Mr M I Booth
Ms M Huddleston
Mr W K Huddleston





REGISTERED OFFICE: Unit B Carlton Industrial Estate
Cemetery Road
Yeadon
Leeds
West Yorkshire
LS19 7BD





REGISTERED NUMBER: 07537745 (England and Wales)





ACCOUNTANTS: J S White & Co Limited
25-29 Sandy Way
Yeadon
Leeds
LS19 7EW

WKH GROUP LIMITED (REGISTERED NUMBER: 07537745)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 312,614 319,128
312,614 319,128

CURRENT ASSETS
Stocks 8,900 9,750
Debtors 6 339,158 530,332
Cash at bank 1,213,433 1,126,721
1,561,491 1,666,803
CREDITORS
Amounts falling due within one year 7 232,753 396,604
NET CURRENT ASSETS 1,328,738 1,270,199
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,641,352

1,589,327

CREDITORS
Amounts falling due after more than one
year

8

(8,524

)

(65,594

)

PROVISIONS FOR LIABILITIES (69,538 ) (69,538 )
NET ASSETS 1,563,290 1,454,195

CAPITAL AND RESERVES
Called up share capital 105 105
Retained earnings 1,563,185 1,454,090
SHAREHOLDERS' FUNDS 1,563,290 1,454,195

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

WKH GROUP LIMITED (REGISTERED NUMBER: 07537745)

BALANCE SHEET - continued
31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 October 2024 and were signed on its behalf by:





Mr W K Huddleston - Director


WKH GROUP LIMITED (REGISTERED NUMBER: 07537745)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Wkh Group 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 0, is being amortised evenly over its estimated useful life of nil 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.

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.

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.

WKH GROUP LIMITED (REGISTERED NUMBER: 07537745)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

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 12 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 800,000
AMORTISATION
At 1 April 2023
and 31 March 2024 800,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2023 56,872 397,289 19,040
Additions - 54,110 3,181
At 31 March 2024 56,872 451,399 22,221
DEPRECIATION
At 1 April 2023 29,296 222,223 13,899
Charge for year 2,757 39,787 1,664
At 31 March 2024 32,053 262,010 15,563
NET BOOK VALUE
At 31 March 2024 24,819 189,389 6,658
At 31 March 2023 27,576 175,066 5,141

WKH GROUP LIMITED (REGISTERED NUMBER: 07537745)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 215,740 22,853 711,794
Additions 9,000 2,489 68,780
At 31 March 2024 224,740 25,342 780,574
DEPRECIATION
At 1 April 2023 104,623 22,625 392,666
Charge for year 30,029 1,057 75,294
At 31 March 2024 134,652 23,682 467,960
NET BOOK VALUE
At 31 March 2024 90,088 1,660 312,614
At 31 March 2023 111,117 228 319,128

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 283,979 465,051
Other debtors 55,179 65,281
339,158 530,332

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 18,750 43,750
Trade creditors 77,919 146,849
Taxation and social security 121,758 193,528
Other creditors 14,326 12,477
232,753 396,604

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 8,524 65,594