2023-04-012024-03-312024-03-31false13171152WH Services Mcr Ltd2024-11-13iso4217:GBPxbrli:pure131711522023-04-01131711522024-03-31131711522023-04-012024-03-31131711522022-04-01131711522023-03-31131711522022-04-012023-03-3113171152bus:SmallEntities2023-04-012024-03-3113171152bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3113171152bus:FullAccounts2023-04-012024-03-3113171152bus:PrivateLimitedCompanyLtd2023-04-012024-03-3113171152core:WithinOneYear2024-03-3113171152core:AfterOneYear2024-03-3113171152core:WithinOneYear2023-03-3113171152core:AfterOneYear2023-03-3113171152core:ShareCapital2024-03-3113171152core:SharePremium2024-03-3113171152core:RevaluationReserve2024-03-3113171152core:OtherReservesSubtotal2024-03-3113171152core:RetainedEarningsAccumulatedLosses2024-03-3113171152core:ShareCapital2023-03-3113171152core:SharePremium2023-03-3113171152core:RevaluationReserve2023-03-3113171152core:OtherReservesSubtotal2023-03-3113171152core:RetainedEarningsAccumulatedLosses2023-03-3113171152core:LandBuildings2024-03-3113171152core:PlantMachinery2024-03-3113171152core:Vehicles2024-03-3113171152core:FurnitureFittings2024-03-3113171152core:OfficeEquipment2024-03-3113171152core:NetGoodwill2024-03-3113171152core:IntangibleAssetsOtherThanGoodwill2024-03-3113171152core:ListedExchangeTraded2024-03-3113171152core:UnlistedNon-exchangeTraded2024-03-3113171152core:LandBuildings2023-03-3113171152core:PlantMachinery2023-03-3113171152core:Vehicles2023-03-3113171152core:FurnitureFittings2023-03-3113171152core:OfficeEquipment2023-03-3113171152core:NetGoodwill2023-03-3113171152core:IntangibleAssetsOtherThanGoodwill2023-03-3113171152core:ListedExchangeTraded2023-03-3113171152core:UnlistedNon-exchangeTraded2023-03-3113171152core:LandBuildings2023-04-012024-03-3113171152core:PlantMachinery2023-04-012024-03-3113171152core:Vehicles2023-04-012024-03-3113171152core:FurnitureFittings2023-04-012024-03-3113171152core:OfficeEquipment2023-04-012024-03-3113171152core:NetGoodwill2023-04-012024-03-3113171152core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113171152core:ListedExchangeTraded2023-04-012024-03-3113171152core:UnlistedNon-exchangeTraded2023-04-012024-03-3113171152core:MoreThanFiveYears2023-04-012024-03-3113171152core:Non-currentFinancialInstruments2024-03-3113171152core:Non-currentFinancialInstruments2023-03-3113171152dpl:CostSales2023-04-012024-03-3113171152dpl:DistributionCosts2023-04-012024-03-3113171152core:LandBuildings2023-04-012024-03-3113171152core:PlantMachinery2023-04-012024-03-3113171152core:Vehicles2023-04-012024-03-3113171152core:FurnitureFittings2023-04-012024-03-3113171152core:OfficeEquipment2023-04-012024-03-3113171152dpl:AdministrativeExpenses2023-04-012024-03-3113171152core:NetGoodwill2023-04-012024-03-3113171152core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113171152dpl:GroupUndertakings2023-04-012024-03-3113171152dpl:ParticipatingInterests2023-04-012024-03-3113171152dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3113171152core:ListedExchangeTraded2023-04-012024-03-3113171152dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3113171152core:UnlistedNon-exchangeTraded2023-04-012024-03-3113171152dpl:CostSales2022-04-012023-03-3113171152dpl:DistributionCosts2022-04-012023-03-3113171152core:LandBuildings2022-04-012023-03-3113171152core:PlantMachinery2022-04-012023-03-3113171152core:Vehicles2022-04-012023-03-3113171152core:FurnitureFittings2022-04-012023-03-3113171152core:OfficeEquipment2022-04-012023-03-3113171152dpl:AdministrativeExpenses2022-04-012023-03-3113171152core:NetGoodwill2022-04-012023-03-3113171152core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113171152dpl:GroupUndertakings2022-04-012023-03-3113171152dpl:ParticipatingInterests2022-04-012023-03-3113171152dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3113171152core:ListedExchangeTraded2022-04-012023-03-3113171152dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3113171152core:UnlistedNon-exchangeTraded2022-04-012023-03-3113171152core:NetGoodwill2024-03-3113171152core:IntangibleAssetsOtherThanGoodwill2024-03-3113171152core:LandBuildings2024-03-3113171152core:PlantMachinery2024-03-3113171152core:Vehicles2024-03-3113171152core:FurnitureFittings2024-03-3113171152core:OfficeEquipment2024-03-3113171152core:AfterOneYear2024-03-3113171152core:WithinOneYear2024-03-3113171152core:ListedExchangeTraded2024-03-3113171152core:UnlistedNon-exchangeTraded2024-03-3113171152core:ShareCapital2024-03-3113171152core:SharePremium2024-03-3113171152core:RevaluationReserve2024-03-3113171152core:OtherReservesSubtotal2024-03-3113171152core:RetainedEarningsAccumulatedLosses2024-03-3113171152core:NetGoodwill2023-03-3113171152core:IntangibleAssetsOtherThanGoodwill2023-03-3113171152core:LandBuildings2023-03-3113171152core:PlantMachinery2023-03-3113171152core:Vehicles2023-03-3113171152core:FurnitureFittings2023-03-3113171152core:OfficeEquipment2023-03-3113171152core:AfterOneYear2023-03-3113171152core:WithinOneYear2023-03-3113171152core:ListedExchange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WH Services Mcr Ltd

Registered Number
13171152
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

WH Services Mcr Ltd
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

William Heywood

Registered Address

156 Oxford Street West
Ashton-Under-Lyne
OL7 0NB

Registered Number

13171152 (England and Wales)
WH Services Mcr Ltd
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34,9464,500
Investments446,130-
51,0764,500
Current assets
Debtors618,87847,658
Cash at bank and on hand45,0635,017
63,94152,675
Creditors amounts falling due within one year7(73,163)(37,348)
Net current assets (liabilities)(9,222)15,327
Total assets less current liabilities41,85419,827
Provisions for liabilities8(940)(855)
Net assets40,91418,972
Capital and reserves
Called up share capital11
Profit and loss account40,91318,971
Shareholders' funds40,91418,972
The financial statements were approved and authorised for issue by the Director on 13 November 2024, and are signed on its behalf by:
William Heywood
Director
Registered Company No. 13171152
WH Services Mcr Ltd
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Vehicles25
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 April 237,400557,455
Additions-1,6171,617
At 31 March 247,4001,6729,072
Depreciation and impairment
At 01 April 232,930252,955
Charge for year1,118531,171
At 31 March 244,048784,126
Net book value
At 31 March 243,3521,5944,946
At 31 March 234,470304,500
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
Additions46,13046,130
At 31 March 2446,13046,130
Net book value
At 31 March 2446,13046,130
At 31 March 23--

Notes

1Other investments other than loans
5.Stocks
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables16,03246,199
Other debtors2,2401,287
Prepayments and accrued income606172
Total18,87847,658
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,6284,222
Taxation and social security25,60116,000
Other creditors44,93417,126
Total73,16337,348
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)940855
Total940855