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WINTERS JOURNEY LTD

Registered Number
12554246
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

WINTERS JOURNEY LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

HELFRECHT, Alexandra May

Company Secretary

MANSELL, Richard Daniel

Registered Address

108 Corbyn Street
London
N4 3DB

Registered Number

12554246 (England and Wales)
WINTERS JOURNEY LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Called up share capital not paid22
Current assets
Stocks-1,093,673
Debtors587,933160,010
Cash at bank and on hand6,007215
593,9401,253,898
Creditors amounts falling due within one year(55,630)(220,565)
Net current assets (liabilities)538,3121,033,335
Total assets less current liabilities538,3121,033,335
Creditors amounts falling due after one year(780,167)(1,033,333)
Net assets(241,855)2
Capital and reserves
Called up share capital22
Profit and loss account(241,857)-
Shareholders' funds(241,855)2
The financial statements were approved and authorised for issue by the Board of Directors on 15 January 2025, and are signed on its behalf by:
HELFRECHT, Alexandra May
Director
Registered Company No. 12554246
WINTERS JOURNEY LTD
Notes to the Financial Statements
for the year ended 30 April 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year21