IRIS Accounts Production v24.3.0.553 09410743 Board of Directors Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh094107432023-03-31094107432024-03-31094107432023-04-012024-03-31094107432022-03-31094107432022-04-012023-03-31094107432023-03-3109410743ns14:PoundSterling2023-04-012024-03-3109410743ns10:Director12023-04-012024-03-3109410743ns10:Director22023-04-012024-03-3109410743ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3109410743ns10:SmallEntities2023-04-012024-03-3109410743ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3109410743ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3109410743ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3109410743ns10:FullAccounts2023-04-012024-03-310941074312023-04-012024-03-3109410743ns10:RegisteredOffice2023-04-012024-03-3109410743ns5:CurrentFinancialInstruments2024-03-3109410743ns5:CurrentFinancialInstruments2023-03-3109410743ns5:Non-currentFinancialInstruments2024-03-3109410743ns5:Non-currentFinancialInstruments2023-03-3109410743ns5:ShareCapital2024-03-3109410743ns5:ShareCapital2023-03-3109410743ns5:RetainedEarningsAccumulatedLosses2024-03-3109410743ns5:RetainedEarningsAccumulatedLosses2023-03-3109410743ns5:NetGoodwill2023-04-012024-03-3109410743ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3109410743ns5:PlantMachinery2023-04-012024-03-3109410743ns5:NetGoodwill2023-03-3109410743ns5:NetGoodwill2024-03-3109410743ns5:NetGoodwill2023-03-3109410743ns5:LandBuildings2023-03-3109410743ns5:PlantMachinery2023-03-3109410743ns5:LandBuildings2023-04-012024-03-3109410743ns5:LandBuildings2024-03-3109410743ns5:PlantMachinery2024-03-3109410743ns5:LandBuildings2023-03-3109410743ns5:PlantMachinery2023-03-3109410743ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3109410743ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-31
REGISTERED NUMBER: 09410743















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

WARMUR LIMITED

WARMUR LIMITED (REGISTERED NUMBER: 09410743)

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


WARMUR LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: G R Warby
J K Warby





REGISTERED OFFICE: 1 Chiltern Business Centre
63-65 Woodside Road
Amersham
Buckinghamshire
HP6 6AA





REGISTERED NUMBER: 09410743





ACCOUNTANTS: Herath Associates Limited
Chartered Certified Accountants
1 Chiltern Business Centre
Amersham
Buckinghamshire
HP6 6AA

WARMUR LIMITED (REGISTERED NUMBER: 09410743)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,000 10,000
Tangible assets 5 114,477 106,718
119,477 116,718

CURRENT ASSETS
Debtors 6 3,163 1,837
Cash at bank and in hand 49,765 13,174
52,928 15,011
CREDITORS
Amounts falling due within one year 7 62,414 61,681
NET CURRENT LIABILITIES (9,486 ) (46,670 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

109,991

70,048

CREDITORS
Amounts falling due after more than one year 8 22,098 21,659
NET ASSETS 87,893 48,389

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 87,793 48,289
SHAREHOLDERS' FUNDS 87,893 48,389

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.

WARMUR LIMITED (REGISTERED NUMBER: 09410743)

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 15 November 2024 and were signed on its behalf by:




G R Warby - Director



J K Warby - Director


WARMUR LIMITED (REGISTERED NUMBER: 09410743)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Warmur Limited is a private company, limited by shares , registered in Not specified/Other. 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 2015, 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.
Plant and machinery etc - 15% on reducing balance and not provided

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.

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 3 (2023 - 3 ) .

WARMUR LIMITED (REGISTERED NUMBER: 09410743)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 50,000
AMORTISATION
At 1 April 2023 40,000
Charge for year 5,000
At 31 March 2024 45,000
NET BOOK VALUE
At 31 March 2024 5,000
At 31 March 2023 10,000

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 84,847 46,802 131,649
Additions - 17,256 17,256
At 31 March 2024 84,847 64,058 148,905
DEPRECIATION
At 1 April 2023 - 24,931 24,931
Charge for year - 9,497 9,497
At 31 March 2024 - 34,428 34,428
NET BOOK VALUE
At 31 March 2024 84,847 29,630 114,477
At 31 March 2023 84,847 21,871 106,718

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 3,163 1,837

WARMUR LIMITED (REGISTERED NUMBER: 09410743)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 10,648 10,648
Hire purchase contracts 5,752 -
Trade creditors 6,769 17,435
Taxation and social security 33,864 21,890
Other creditors 5,381 11,708
62,414 61,681

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 11,552 21,659
Hire purchase contracts 10,546 -
22,098 21,659

9. SECURED DEBTS

National Westminster Bank Plc holds a fixed and floating charge dated 5th October 2015 over all the property or undertaking of the company.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr G R Warby and Mrs J K Warby.