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REGISTERED NUMBER: 11321222 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Whistler Grills Limited

Whistler Grills Limited (Registered number: 11321222)






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


Whistler Grills Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: S P Rowley
Y Jianying





REGISTERED OFFICE: Unit 8 Chelworth Industrial Park
Chelworth Road
Cricklade
Wiltshire
SN6 6HE





REGISTERED NUMBER: 11321222 (England and Wales)





ACCOUNTANTS: Bourne & Co
Chartered Accountants
6 Lichfield Street
Burton-on-Trent
Staffordshire
DE14 3RD

Whistler Grills Limited (Registered number: 11321222)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,591 12,782

CURRENT ASSETS
Stocks 451,036 455,495
Debtors 5 155,572 260,912
Cash at bank and in hand 148,694 300,289
755,302 1,016,696
CREDITORS
Amounts falling due within one year 6 1,035,167 1,169,984
NET CURRENT LIABILITIES (279,865 ) (153,288 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(270,274

)

(140,506

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (270,374 ) (140,606 )
SHAREHOLDERS' FUNDS (270,274 ) (140,506 )

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.

Whistler Grills Limited (Registered number: 11321222)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2024 and were signed on its behalf by:





S P Rowley - Director


Whistler Grills Limited (Registered number: 11321222)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Whistler Grills 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing bases. Revision to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

The main judgement area concerns the valuation of stock. The directors are happy that their extensive experience and knowledge in this area will ensure that stock is correctly and accurately valued.

Turnover
Turnover represents net invoiced sales of goods and services excluding value added tax and is recognised at the fair value of the consideration received or receivable for sale of goods to external customers in the ordinary course of business. Turnover is recognised at the date of despatch where the company is contracted to undertake the transportation of goods to the customer's place of business. The fair value of consideration takes into account returns, discounts and rebates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 15% on reducing balance

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


Whistler Grills Limited (Registered number: 11321222)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Financial assets and liabilities
Short term debtors are measured at transaction price, less any impairment.

Short term creditors are measured at transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

Whistler Grills Limited (Registered number: 11321222)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 16,419
Additions 361
At 30 April 2024 16,780
DEPRECIATION
At 1 May 2023 3,637
Charge for year 3,552
At 30 April 2024 7,189
NET BOOK VALUE
At 30 April 2024 9,591
At 30 April 2023 12,782

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 137,397 191,101
Other debtors 18,175 69,811
155,572 260,912

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 101,278 93,231
Taxation and social security 12,119 26,833
Other creditors 921,770 1,049,920
1,035,167 1,169,984

Whistler Grills Limited (Registered number: 11321222)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.24 30.4.23
£    £   
Within one year 45,084 -
Between one and five years 98,496 -
In more than five years 5,205 -
148,785 -

At the previous reporting end date, the company had non-cancellable operating lease commitments of £NIL.