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WHITWORTH & RUSH LIMITED

Registered Number
06236127
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

WHITWORTH & RUSH LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

Robert Rush

Company Secretary

Heather Fiona Rush

Registered Address

Brunswick House, 86/88 Carholme
Road, Lincoln
Lincolnshire
LN1 1SP

Registered Number

06236127 (England and Wales)
WHITWORTH & RUSH LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets328,47931,208
28,47931,208
Current assets
Stocks42,400-
Debtors13,39410,231
Cash at bank and on hand13,24217,776
29,03628,007
Creditors amounts falling due within one year5(23,304)(20,980)
Net current assets (liabilities)5,7327,027
Total assets less current liabilities34,21138,235
Net assets34,21138,235
Capital and reserves
Called up share capital22
Profit and loss account34,20938,233
Shareholders' funds34,21138,235
The financial statements were approved and authorised for issue by the Director on 21 October 2024, and are signed on its behalf by:
Robert Rush
Director
Registered Company No. 06236127
WHITWORTH & RUSH LIMITED
Notes to the Financial Statements
for the year ended 31 May 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.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
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 year11
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 June 2320,29210,43634,91256666,206
At 31 May 2420,29210,43634,91256666,206
Depreciation and impairment
At 01 June 23-7,06427,79214234,998
Charge for year-8431,7801062,729
At 31 May 24-7,90729,57224837,727
Net book value
At 31 May 2420,2922,5295,34031828,479
At 31 May 2320,2923,3727,12042431,208
4.Stocks

2024

2023

££
Work in progress2,400-
Total2,400-
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables15,7704,842
Taxation and social security2,286874
Other creditors-14,264
Accrued liabilities and deferred income5,2481,000
Total23,30420,980