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REGISTERED NUMBER: 06264963 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Wilkinson & Gaviller Limited

Wilkinson & Gaviller Limited (Registered number: 06264963)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Wilkinson & Gaviller Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: B Parr
Mrs S A Parr





SECRETARY: Mrs S A Parr





REGISTERED OFFICE: Hawthorn House
20 Hawkshead Street
Southport
Merseyside
PR9 9HF





REGISTERED NUMBER: 06264963 (England and Wales)





ACCOUNTANTS: Kirkwood Wilson Limited
2a Swordfish Business Park
Swordfish Close
Higgins Lane
Burscough
Lancashire
L40 8JW

Wilkinson & Gaviller Limited (Registered number: 06264963)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 625 1,189
625 1,189

CURRENT ASSETS
Stocks 4,785 6,946
Debtors 6 84,809 29,320
Cash at bank 81,716 66,284
171,310 102,550
CREDITORS
Amounts falling due within one year 7 153,896 82,015
NET CURRENT ASSETS 17,414 20,535
TOTAL ASSETS LESS CURRENT LIABILITIES 18,039 21,724

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 17,939 21,624
SHAREHOLDERS' FUNDS 18,039 21,724

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 February 2025 and were signed on its behalf by:





B Parr - Director


Wilkinson & Gaviller Limited (Registered number: 06264963)

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

1. STATUTORY INFORMATION

Wilkinson & Gaviller 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, is being amortised evenly over its estimated useful life of fifteen 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.
Plant and machinery etc - 50% on cost and 25% 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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

Wilkinson & Gaviller Limited (Registered number: 06264963)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 132,888
AMORTISATION
At 1 October 2023
and 30 September 2024 132,888
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 4,184
DEPRECIATION
At 1 October 2023 2,995
Charge for year 564
At 30 September 2024 3,559
NET BOOK VALUE
At 30 September 2024 625
At 30 September 2023 1,189

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 58,461 19,216
Other debtors 26,348 10,104
84,809 29,320

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 97,656 36,829
Taxation and social security 36,718 30,116
Other creditors 19,522 15,070
153,896 82,015

Wilkinson & Gaviller Limited (Registered number: 06264963)

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

8. RESERVES
Retained
earnings
£   

At 1 October 2023 21,624
Profit for the year 111,115
Dividends (114,800 )
At 30 September 2024 17,939

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
B Parr and Mrs S A Parr
Balance outstanding at start of year - (73 )
Amounts advanced - 73
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Parr International Limited.