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REGISTERED NUMBER: 03974144 (England and Wales)






















Wold Toppers Limited

Unaudited Financial Statements for the Year Ended 30 April 2024






Wold Toppers Limited (Registered number: 03974144)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Wold Toppers Limited

Company Information
for the year ended 30 April 2024







DIRECTORS: T L Mellor
A D Balchin
Mrs K E Balchin





SECRETARY: T L Mellor





REGISTERED OFFICE: Hunmanby Grange
Wold Newton
Driffield
East Yorkshire
YO25 3HS





REGISTERED NUMBER: 03974144 (England and Wales)





ACCOUNTANTS: Smailes Goldie
Chartered Accountants
Regent's Court
Princess Street
Hull
East Yorkshire
HU2 8BA

Wold Toppers Limited (Registered number: 03974144)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,157,349 1,133,989

CURRENT ASSETS
Stocks 216,781 224,427
Debtors 5 770,376 524,762
Cash at bank and in hand 84,773 84,987
1,071,930 834,176
CREDITORS
Amounts falling due within one year 6 551,476 528,359
NET CURRENT ASSETS 520,454 305,817
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,677,803

1,439,806

CREDITORS
Amounts falling due after more than one
year

7

(760,688

)

(612,345

)

PROVISIONS FOR LIABILITIES (126,670 ) (117,026 )
NET ASSETS 790,445 710,435

CAPITAL AND RESERVES
Called up share capital 240 240
Retained earnings 790,205 710,195
790,445 710,435

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

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

Wold Toppers Limited (Registered number: 03974144)

Balance Sheet - continued
30 April 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 December 2024 and were signed on its behalf by:




Mrs K E Balchin - Director



A D Balchin - Director


Wold Toppers Limited (Registered number: 03974144)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Wold Toppers 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 discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 25% on cost, 20% on cost and 15% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

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 18 (2023 - 22 ) .

Wold Toppers Limited (Registered number: 03974144)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 638,368 1,253,594 1,891,962
Additions - 98,408 98,408
At 30 April 2024 638,368 1,352,002 1,990,370
DEPRECIATION
At 1 May 2023 39,771 718,202 757,973
Charge for year 3,339 71,709 75,048
At 30 April 2024 43,110 789,911 833,021
NET BOOK VALUE
At 30 April 2024 595,258 562,091 1,157,349
At 30 April 2023 598,597 535,392 1,133,989

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 617,007 441,248
Other debtors 153,369 83,514
770,376 524,762

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 19,357 69,440
Hire purchase contracts - 466
Trade creditors 214,344 151,122
Taxation and social security 104,871 64,008
Other creditors 212,904 243,323
551,476 528,359

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 577,084 393,695
Other creditors 183,604 218,650
760,688 612,345

Wold Toppers Limited (Registered number: 03974144)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

8. CONTINGENT LIABILITIES

The company has cross guarantees with Agricola Bottling Limited and Spirit of Yorkshire Limited in connection with the bank facilities Spirit of Yorkshire Limited has with Virgin Money (formerly known as Clydesdale Bank Plc).