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Whewells (Hardboard) Limited
 
 
Company Registration Number
00603785
 
 
Report of the Directors and
Abridged Unaudited Financial Statements
 
 
Period of accounts
 
Start date 01/06/2023
 
End date 31/05/2024
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 1
Whewells (Hardboard) Limited
 
Contents of the Financial Statements
for the Period Ended 31 May 2024
 
 
Page
Company Information 3
 
Abridged Balance Sheet 4 - 5
 
Notes to the Financial Statements 6 - 10
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 2
Whewells (Hardboard) Limited
Company Information
for the Period Ended 31 May 2024
 
Directors Mr A M D Whewell
Mr G R Whewell
Mrs M Whewell
Mrs K A Whewell
 
Company secretary Mrs K A Whewell
 
Registered office Bridge Street
Accrington
Lancashire
BB5 1HJ
 
Company Registration Number 00603785
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 3
Whewells (Hardboard) Limited
Balance Sheet
for the Period Ended 31 May 2024
Company registration number 00603785
2024 2,023
Notes £ £
Fixed assets
Tangible fixed assets 2 67,263 75,430
_______ _______
Total fixed assets 67,263 75,430
Current assets
Stocks 3 183,187 187,513
Debtors 4 17,465 12,122
Cash at bank and in hand 123,735 103,327
_______ _______
Total current assets/(liabilities) 324,387 302,962
Creditors
Creditors - amounts falling
due within one year 5 82,114 44,886
_______ _______
Net current assets 242,273 258,076
_______ _______
Total assets less current liabilities 309,536 333,506
_______ _______
Provision for liabilities 6 3,696 4,671
_______ _______
Long term creditors 3,696 4,671
______ ______
Net assets/(liabilities) 305,840 328,835
Capital and reserves
Called up share capital 7 800 800
Profit and loss account 8 305,040 328,035
______ ______
Total shareholders funds 305,840 328,835
 
 
 
 
 
 
 
 
Page 4
Whewells (Hardboard) Limited
 
Balance Sheet
for the Period Ended 31 May 2024
 
 
 
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The option not to file the profit and loss account has been taken.
 
For the year ending 31 May 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The members have agreed to the preparation of abridged accounts.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
 
The financial statements were approved by the Board of Directors on 2025-01-09
 
SIGNED ON BEHALF OF THE BOARD BY
 
 
 
 
 
 
 
Name Mr A M D Whewell
 
The notes form part of these financial statements
Average number of employees during period 8
 
 
 
 
 
 
 
Page 5
Whewells (Hardboard) Limited
Notes to the Financial Statements
for the Period Ended 31 May 2024
1. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the small companies regime.
Tangible fixed assets Depreciation
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
Freehold buildings 2% straight line
Office equipment 20% straight line
Motor vehicles 20% staright line
Plant and machinery 10% straight line
Stocks
Stocks and work-in-progress 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 expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Pension costs
The company operates a defined contribution pension scheme for employees. The annual contributionspayable are charged to the profit and loss account.
 
 
 
 
 
 
 
 
 
 
 
 
Page 6
Whewells (Hardboard) Limited
Notes to the Financial Statements
for the Period Ended 31 May 2024
2. Tangible fixed assets
Land and Plant and Motor Total
buildings machinery vehicles
Cost £ £ £ £
At 1 June 2023 151,571 51,304 39,605 242,480
Additions 1,461 1,461
Disposals 280 280
______ _____ _____ ______
At 31 May 2024 151,571 52,485 39,605 243,661
Depreciation
At 1 June 2023 100,727 45,735 20,588 167,050
Charge for year 3,031 892 5,705 9,628
On disposals 280 280
______ _____ _____ ______
At 31 May 2024 103,758 46,347 26,293 176,398
Net book value
At 31 May 2024 47,813 6,138 13,312 67,263
At 31 May 2023 50,844 5,569 19,017 75,430
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 7
Whewells (Hardboard) Limited
Notes to the Financial Statements
for the Period Ended 31 May 2024
3. Stocks 2024 2,023
Raw materials 183,187 187,513
Total 183,187 187,513
4. Debtors 2024 2,023
Trade debtors 14,013 9,181
Other debtors 3,452 2,941
_____ _____
Total 17,465 12,122
5. Creditors amounts falling due within one year 2024 2,023
Trade creditors 41,443 9,217
Corporation tax 6,511 8,554
Other taxation and social security 13,699 9,388
Accruals and deferred income 7,121 4,387
Other creditors 13,340 13,340
_____ _____
Total 82,114 44,886
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 8
Whewells (Hardboard) Limited
Notes to the Financial Statements
for the Period Ended 31 May 2024
6. Provisions for liabilities £
Provisions at 1 June 2023 4,671
Movements to
Movements from 975
____
At 31 May 2024 3,696
7. Share capital 2024 2,023
Authorised type Par value £ £
Ordinary 1.00 800 800
___ ___
Total 800 800
Allotted, called up and paid £ £
Ordinary 800 800
___ ___
Total 800 800
8. Reserves/Retained profit
Retained profit reconciliation £
Reserves at 1 June 2023 328,035
Profit/(Loss) for year 20,565
Dividends paid 43,560
______
Retained Profit/(Loss) at 31 May 2024 305,040
 
 
 
 
 
 
 
Page 9
Whewells (Hardboard) Limited
Notes to the Financial Statements
for the Period Ended 31 May 2024
 
9. Related party transactions
 
Mr G R Whewell and Mrs M Whewell own the property 16 Bridge Street, Accrington.The company paid rent of £ 11,250 for the year (2023 £ 11,000). All rents due at the yearend had been paid.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 10