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Registered Number: 02378967
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 July 2024

for

P. WARRINGTON ENGRAVERS LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 13,690    4,142 
13,690    4,142 
Current assets      
Stocks 4 1,015    2,551 
Debtors 5 75,186    73,867 
Cash at bank and in hand 124,968    155,832 
201,169    232,250 
Creditors: amount falling due within one year 6 (23,595)   (28,786)
Net current assets 177,574    203,464 
 
Total assets less current liabilities 191,264    207,606 
Creditors: amount falling due after more than one year 7 (19,880)   (27,866)
Provisions for liabilities 8 (3,630)   (1,261)
Net assets 167,754    178,479 
 

Capital and reserves
     
Called up share capital 9 1,000    1,000 
Profit and loss account 166,754    177,479 
Shareholders' funds 167,754    178,479 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 19 November 2024 and were signed by:


-------------------------------
G Williams
Director
1
General Information
P. Warrington Engravers Limited is a private company, limited by shares, registered in England and Wales, registration number 02378967, registration address 7 Key Hill Drive, Birmingham, West Midlands, B18 5NY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
The Company has transferred the significant risks and rewards of ownership to the buyer
The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
The amount of revenue can be measured reliably;
It is probable that the Company will receive the consideration due under the transaction; and
The costs incurred or to be incurred in respect of the transaction can be measured reliably.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Debtors and creditors receivable/ payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses.
Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 6 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 August 2023 125,101    22,646    13,041    160,788 
Additions 12,700        12,700 
Disposals      
At 31 July 2024 137,801    22,646    13,041    173,488 
Depreciation
At 01 August 2023 122,050    22,614    11,982    156,646 
Charge for year 2,879    8    265    3,152 
On disposals      
At 31 July 2024 124,929    22,622    12,247    159,798 
Net book values
Closing balance as at 31 July 2024 12,872    24    794    13,690 
Opening balance as at 01 August 2023 3,051    32    1,059    4,142 


4.

Stocks

2024
£
  2023
£
Stocks 1,015    2,551 
1,015    2,551 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 71,578    69,461 
Other Debtors 3,608    4,406 
75,186    73,867 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 7,401    6,665 
Taxation and Social Security 15,334    21,589 
Other Creditors 860    532 
23,595    28,786 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 19,780    27,766 
Other Creditors 100    100 
19,880    27,866 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 2,601    787 
Pension Provisions 1,029    474 
3,630    1,261 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1,000 Ordinary shares of £1.00 each 1,000    1,000 
1,000    1,000 

2