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REGISTERED NUMBER: 06479337 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Warrender & Johnson Limited

Warrender & Johnson Limited (Registered number: 06479337)






Contents of the Financial Statements
for the year ended 31 January 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Warrender & Johnson Limited

Company Information
for the year ended 31 January 2024







DIRECTORS: Mr A S Warrender
Mrs S Rose



SECRETARY: Mr A S Warrender



REGISTERED OFFICE: Thornhill Bakery
Unit B3 - B4
Quintec Court
Rotherham
South Yorkshire
S61 4RN



REGISTERED NUMBER: 06479337 (England and Wales)



ACCOUNTANTS: Royston Parkin Limited
2 President Buildings
Savile Street East
Sheffield
South Yorkshire
S4 7UQ



BANKERS: Barclays Bank PLC
2 Arena Court
Sheffield
South Yorkshire
S9 2LF

Warrender & Johnson Limited (Registered number: 06479337)

Statement of Financial Position
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,400 7,200
Property, plant and equipment 5 104,217 119,831
110,617 127,031

CURRENT ASSETS
Inventories 19,325 31,515
Debtors 6 186,929 292,616
Cash at bank and in hand 53,009 66,183
259,263 390,314
CREDITORS
Amounts falling due within one year 7 372,642 311,949
NET CURRENT (LIABILITIES)/ASSETS (113,379 ) 78,365
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,762

)

205,396

CREDITORS
Amounts falling due after more than
one year

8

(170,700

)

(258,601

)

PROVISIONS FOR LIABILITIES 9 (19,602 ) (22,507 )
NET LIABILITIES (193,064 ) (75,712 )

Warrender & Johnson Limited (Registered number: 06479337)

Statement of Financial Position - continued
31 January 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (193,066 ) (75,714 )
SHAREHOLDERS' FUNDS (193,064 ) (75,712 )

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

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

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2024 and were signed on its behalf by:





Mr A S Warrender - Director


Warrender & Johnson Limited (Registered number: 06479337)

Notes to the Financial Statements
for the year ended 31 January 2024

1. STATUTORY INFORMATION

Warrender & Johnson 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue 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 2022, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 10% on cost
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Inventories 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 Statement of Comprehensive Income, 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 statement of financial position date.


Warrender & Johnson Limited (Registered number: 06479337)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2023 - 47 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 8,000
AMORTISATION
At 1 February 2023 800
Charge for year 800
At 31 January 2024 1,600
NET BOOK VALUE
At 31 January 2024 6,400
At 31 January 2023 7,200

Warrender & Johnson Limited (Registered number: 06479337)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

5. PROPERTY, PLANT AND EQUIPMENT
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 February 2023 2,740 232,248 2,000
Additions - 10,918 -
At 31 January 2024 2,740 243,166 2,000
DEPRECIATION
At 1 February 2023 1,644 140,182 400
Charge for year 274 20,782 320
At 31 January 2024 1,918 160,964 720
NET BOOK VALUE
At 31 January 2024 822 82,202 1,280
At 31 January 2023 1,096 92,066 1,600

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 February 2023 58,442 4,454 299,884
Additions - 1,407 12,325
At 31 January 2024 58,442 5,861 312,209
DEPRECIATION
At 1 February 2023 34,272 3,555 180,053
Charge for year 6,042 521 27,939
At 31 January 2024 40,314 4,076 207,992
NET BOOK VALUE
At 31 January 2024 18,128 1,785 104,217
At 31 January 2023 24,170 899 119,831

Warrender & Johnson Limited (Registered number: 06479337)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

5. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 February 2023
and 31 January 2024 12,197
DEPRECIATION
At 1 February 2023 11,909
Charge for year 72
At 31 January 2024 11,981
NET BOOK VALUE
At 31 January 2024 216
At 31 January 2023 288

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 174,244 267,268
Directors' current accounts 1,440 -
Tax 115 -
VAT - 12,705
Prepayments 11,130 12,643
186,929 292,616

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 48,445 36,767
Other loans 81,941 74,057
Hire purchase contracts 3,053 2,800
Trade creditors 84,143 87,702
Tax - 7,742
Social security and other taxes 5,024 (6,976 )
VAT 1,004 -
Other creditors 2,108 680
Directors' current accounts - 801
Accrued expenses 146,924 108,376
372,642 311,949

Warrender & Johnson Limited (Registered number: 06479337)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Other loans - 1-2 years 89,825 81,941
Other loans - 2-5 years 66,344 155,335
Hire purchase contracts 3,306 6,359
Accruals and deferred income 11,225 14,966
170,700 258,601

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 19,602 22,507

Deferred
tax
£   
Balance at 1 February 2023 22,507
Provided during year (2,905 )
Balance at 31 January 2024 19,602

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2024 and 31 January 2023:

2024 2023
£    £   
Mr A S Warrender
Balance outstanding at start of year (801 ) 35,873
Amounts advanced 45,026 24,748
Amounts repaid (42,785 ) (61,422 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,440 (801 )

No interest has been charged on the overdrawn directors loan account.