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Registered number: 10915913
Wood & Water (JA) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Hamilton Coopers
Chartered Accountants
66 Earl Street
Maidstone
Kent
ME14 1PS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10915913
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,540 12,720
9,540 12,720
CURRENT ASSETS
Stocks 5 2,100 2,500
Debtors 6 11,641 14,661
Cash at bank and in hand 25,202 33,046
38,943 50,207
Creditors: Amounts Falling Due Within One Year 7 (33,111 ) (32,045 )
NET CURRENT ASSETS (LIABILITIES) 5,832 18,162
TOTAL ASSETS LESS CURRENT LIABILITIES 15,372 30,882
Creditors: Amounts Falling Due After More Than One Year 8 (18,912 ) (21,852 )
NET (LIABILITIES)/ASSETS (3,540 ) 9,030
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (3,541 ) 9,029
SHAREHOLDERS' FUNDS (3,540) 9,030
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
A Jackson
Director
7 November 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wood & Water (JA) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10915913 . The registered office is 412 Coldharbour Lane, London, London, SW9 8LF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 6)
5 6
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2023 42,550
As at 31 August 2024 42,550
Depreciation
As at 1 September 2023 29,830
Provided during the period 3,180
As at 31 August 2024 33,010
Net Book Value
As at 31 August 2024 9,540
As at 1 September 2023 12,720
5. Stocks
2024 2023
£ £
Materials 2,100 2,500
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - 793
Amounts owed by associates 11,641 13,868
11,641 14,661
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 685 11,330
Other taxes and social security 3,465 2,373
VAT 9,930 5,820
Other creditors (1) 2,432 1,287
Accruals and deferred income 1,900 1,863
Director's loan account 14,699 9,372
33,111 32,045
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 18,912 21,852
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5