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REGISTERED NUMBER: 07676926 (England and Wales)











Warr & Co Limited

Unaudited Financial Statements

for the Year Ended 30 September 2024






Warr & Co Limited (Registered number: 07676926)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Warr & Co Limited

Company Information
for the Year Ended 30 September 2024







Directors: N J Joyce
R L Davies
A J Lavelle





Registered office: Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ





Registered number: 07676926 (England and Wales)






Warr & Co Limited (Registered number: 07676926)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £   
Fixed assets
Intangible assets 4 478,231 685,133
Tangible assets 5 39,228 380,198
Investments 6 20 20
517,479 1,065,351

Current assets
Debtors 7 762,281 629,977
Cash at bank and in hand 419,471 283,792
1,181,752 913,769
Creditors
Amounts falling due within one year 8 (560,070 ) (665,846 )
Net current assets 621,682 247,923
Total assets less current liabilities 1,139,161 1,313,274

Creditors
Amounts falling due after more than one
year

9

(11,333

)

(22,502

)

Provisions for liabilities (9,343 ) (8,625 )
Net assets 1,118,485 1,282,147

Warr & Co Limited (Registered number: 07676926)

Balance Sheet - continued
30 September 2024

30.9.24 30.9.23
Notes £    £   
Capital and reserves
Called up share capital 14,760 16,800
Capital redemption reserve 3,440 1,400
Retained earnings 1,100,285 1,263,947
Shareholders' funds 1,118,485 1,282,147

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 8 January 2025 and were signed on its behalf by:





R L Davies - Director


Warr & Co Limited (Registered number: 07676926)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. Statutory information

Warr & Co 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.

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 value added tax.

Goodwill
Goodwill being the amounts paid in connection with the acquisition of businesses since 2011 is being amortised evenly over its estimated useful life of seven years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Leasehold improvements - over the term of the lease
Fixtures & fittings - 25% on reducing balance
Office equipment - 25% on reducing balance

Investments in subsidiaries
Interests in subsidiaries are initially measured at cost, including directly attributable transaction costs and subsequently measured at cost less any accumulated impairment losses.

Investments in subsidiaries are assessed for impairment at each reporting date. Any impairments losses or reversals of impairment losses are recognised immediately in profit or loss.

Pension costs and other post-retirement benefits
The company operates a defined contribution scheme for its employees and also makes contributions to the personal pension schemes of the directors. Contributions payable are charged to the profit and loss account in the year to which they relate.

3. Employees and directors

The average number of employees during the year was 46 (2023 - 47 ) .

Warr & Co Limited (Registered number: 07676926)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 October 2023
and 30 September 2024 2,487,549
Amortisation
At 1 October 2023 1,802,416
Charge for year 206,902
At 30 September 2024 2,009,318
Net book value
At 30 September 2024 478,231
At 30 September 2023 685,133

5. Tangible fixed assets
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1 October 2023 332,536 118,441 450,977
Additions - 10,598 10,598
Disposals (332,536 ) (45,004 ) (377,540 )
At 30 September 2024 - 84,035 84,035
Depreciation
At 1 October 2023 - 70,779 70,779
Charge for year - 15,141 15,141
Eliminated on disposal - (41,113 ) (41,113 )
At 30 September 2024 - 44,807 44,807
Net book value
At 30 September 2024 - 39,228 39,228
At 30 September 2023 332,536 47,662 380,198

Warr & Co Limited (Registered number: 07676926)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. Fixed asset investments
Shares in
group
undertakings
£   
Cost
At 1 October 2023
and 30 September 2024 20
Net book value
At 30 September 2024 20
At 30 September 2023 20

7. Debtors: amounts falling due within one year
30.9.24 30.9.23
£    £   
Trade debtors 620,144 446,883
Other debtors 142,137 183,094
762,281 629,977

8. Creditors: amounts falling due within one year
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 29,638 36,879
Taxation and social security 466,378 391,218
Other creditors 54,054 227,749
560,070 665,846

9. Creditors: amounts falling due after more than one year
30.9.24 30.9.23
£    £   
Bank loans 11,333 22,502