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REGISTERED NUMBER: 04700762 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2023 TO 31 DECEMBER 2023

FOR

A WIGGLESWORTH AND COMPANY LIMITED

A WIGGLESWORTH AND COMPANY LIMITED (REGISTERED NUMBER: 04700762)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A WIGGLESWORTH AND COMPANY LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2023 TO 31 DECEMBER 2023







DIRECTOR: A Wigglesworth FCA





SECRETARY: A Wigglesworth FCA





REGISTERED OFFICE: UN9 Armstrong House
First Avenue
Doncaster Finningley Airport
Doncaster
DN9 3GA





REGISTERED NUMBER: 04700762 (England and Wales)





ACCOUNTANTS: A Wigglesworth and Company Ltd
Chartered Accountants
Armstrong House
First Avenue
Finningley
Doncaster
South Yorkshire
DN9 3GA

A WIGGLESWORTH AND COMPANY LIMITED (REGISTERED NUMBER: 04700762)

BALANCE SHEET
31 DECEMBER 2023

2023 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 285,261 27,500
Tangible assets 5 5,009 5,406
290,270 32,906

CURRENT ASSETS
Stocks 179,971 268,845
Debtors 6 272,978 613,927
Cash at bank and in hand 238,185 43,650
691,134 926,422
CREDITORS
Amounts falling due within one year 7 322,117 298,441
NET CURRENT ASSETS 369,017 627,981
TOTAL ASSETS LESS CURRENT
LIABILITIES

659,287

660,887

CREDITORS
Amounts falling due after more than one
year

8

(260,425

)

(110,000

)

PROVISIONS FOR LIABILITIES (1,025 ) (1,025 )
NET ASSETS 397,837 549,862

A WIGGLESWORTH AND COMPANY LIMITED (REGISTERED NUMBER: 04700762)

BALANCE SHEET - continued
31 DECEMBER 2023

2023 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 397,737 549,762
SHAREHOLDERS' FUNDS 397,837 549,862

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 17 January 2025 and were signed by:





A Wigglesworth FCA - Director


A WIGGLESWORTH AND COMPANY LIMITED (REGISTERED NUMBER: 04700762)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 31 DECEMBER 2023

1. STATUTORY INFORMATION

A Wigglesworth and Company 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, has now been fully amortised.

Goodwill additions during the year, are being amortised evenly over it's estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Work in progress is stated at the turnover value of the work done at the balance sheet date but not invoiced, net of value added tax.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


A WIGGLESWORTH AND COMPANY LIMITED (REGISTERED NUMBER: 04700762)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued
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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023 75,000
Additions 261,886
At 31 December 2023 336,886
AMORTISATION
At 1 April 2023 47,500
Charge for period 4,125
At 31 December 2023 51,625
NET BOOK VALUE
At 31 December 2023 285,261
At 31 March 2023 27,500

A WIGGLESWORTH AND COMPANY LIMITED (REGISTERED NUMBER: 04700762)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 31 DECEMBER 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 5,102 10,659 15,761
Additions - 800 800
At 31 December 2023 5,102 11,459 16,561
DEPRECIATION
At 1 April 2023 3,408 6,947 10,355
Charge for period 190 1,007 1,197
At 31 December 2023 3,598 7,954 11,552
NET BOOK VALUE
At 31 December 2023 1,504 3,505 5,009
At 31 March 2023 1,694 3,712 5,406

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Trade debtors 146,381 171,417
Amounts owed by group undertakings 15,827 264,040
Other debtors 110,770 178,470
272,978 613,927

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Bank loans and overdrafts 44,000 44,000
Trade creditors 21,452 26,728
Taxation and social security 173,961 224,023
Other creditors 82,704 3,690
322,117 298,441

A WIGGLESWORTH AND COMPANY LIMITED (REGISTERED NUMBER: 04700762)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 31 DECEMBER 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2023
£    £   
Bank loans 77,000 110,000
Other creditors 183,425 -
260,425 110,000

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 31,625 -

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2023 and the year ended 31 March 2023:

2023 2023
£    £   
A Wigglesworth FCA
Balance outstanding at start of period 152,599 173,014
Amounts advanced 96,868 152,599
Amounts repaid (152,599 ) (173,014 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 96,868 152,599

During the year beneficial loan interest was charged of £1,445 (Y.E Mar 2023 - £3,224) at 2% per annum on the overdrawn balance.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A Wigglesworth, holding 100% of the issued share capital.