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REGISTERED NUMBER: 03275889 (England and Wales)















Financial Statements

for the Year Ended 31 December 2023

for

D A Whiteley Limited

D A Whiteley Limited (Registered number: 03275889)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


D A Whiteley Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: D A Whiteley
T A Whiteley
J E B Field
D Whiteley





REGISTERED OFFICE: Chancery House
30 St Johns Road
Woking
Surrey
GU21 7SA





REGISTERED NUMBER: 03275889 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
Chancery House
30 St Johns Road
Woking
Surrey
GU21 7SA

D A Whiteley Limited (Registered number: 03275889)

Statement of Financial Position
31 December 2023

31/12/23 31/12/22
Notes £    £   
FIXED ASSETS
Intangible assets 5 - -
Property, plant and equipment 6 11,989 16,405
11,989 16,405

CURRENT ASSETS
Debtors 7 103,123 120,573
Cash at bank and in hand 3,861 5,858
106,984 126,431
CREDITORS
Amounts falling due within one year 8 (96,258 ) (106,512 )
NET CURRENT ASSETS 10,726 19,919
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,715

36,324

CREDITORS
Amounts falling due after more than one
year

9

(9,915

)

(31,875

)

PROVISIONS FOR LIABILITIES (1,742 ) (2,490 )
NET ASSETS 11,058 1,959

CAPITAL AND RESERVES
Called up share capital 1,100 1,100
Retained earnings 9,958 859
SHAREHOLDERS' FUNDS 11,058 1,959

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

D A Whiteley Limited (Registered number: 03275889)

Statement of Financial Position - continued
31 December 2023


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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2024 and were signed on its behalf by:





D A Whiteley - Director


D A Whiteley Limited (Registered number: 03275889)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

D A Whiteley 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover consists of the sales value of work done, excluding value added tax, for services supplied to third parties.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 1997, 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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 33% on reducing balance
Computer equipment - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


D A Whiteley Limited (Registered number: 03275889)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. 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
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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 5 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 January 2023
and 31 December 2023 34,078
Amortisation
At 1 January 2023
and 31 December 2023 34,078
Net book value
At 31 December 2023 -
At 31 December 2022 -

D A Whiteley Limited (Registered number: 03275889)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Cost
At 1 January 2023 143,719 51,041 34,113 2,715 231,588
Additions 2,166 - - 2,149 4,315
Disposals (57,955 ) (50,771 ) (24,813 ) - (133,539 )
At 31 December 2023 87,930 270 9,300 4,864 102,364
Depreciation
At 1 January 2023 130,039 50,073 32,356 2,715 215,183
Charge for year 3,921 247 95 429 4,692
Eliminated on disposal (56,136 ) (50,050 ) (23,314 ) - (129,500 )
At 31 December 2023 77,824 270 9,137 3,144 90,375
Net book value
At 31 December 2023 10,106 - 163 1,720 11,989
At 31 December 2022 13,680 968 1,757 - 16,405

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade debtors 29,795 30,646
Other debtors 73,328 89,927
103,123 120,573

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Bank loans and overdrafts 36,427 23,882
Trade creditors 29,952 40,615
Taxation and social security 20,316 36,837
Other creditors 9,563 5,178
96,258 106,512

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/23 31/12/22
£    £   
Bank loans 9,375 31,875
Other creditors 540 -
9,915 31,875

D A Whiteley Limited (Registered number: 03275889)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31/12/23 31/12/22
£    £   
Within one year - 10,000

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

31/12/23 31/12/22
£    £   
D A Whiteley
Balance outstanding at start of year 32,850 27,675
Amounts advanced 10,750 12,000
Amounts repaid (16,000 ) (6,825 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 27,600 32,850

T A Whiteley
Balance outstanding at start of year 32,850 27,675
Amounts advanced 10,750 12,000
Amounts repaid (16,000 ) (6,825 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 27,600 32,850