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Registered Number: 06707641


 

 

 

WITHEY ELECTRICAL LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Directors Stewart Lynas Withey
Clare Withey
Registered Number 06707641
Registered Office 20 Churchill Close
Tadley
Hampshire
RG26 3NH
1
Director's report and financial statements
The directors present his annual report and the financial statements for the year ended 30 September 2024.
Principal activities
Principal activity of the company during the financial year was of providing electrical contracting services.
Directors
The directors who served the company throughout the year were as follows:
Stewart Lynas Withey
Clare Withey

This report was approved by the board and signed on its behalf by:


----------------------------------
Stewart Lynas Withey
Director

Date approved: 26 November 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 2,918    3,925 
2,918    3,925 
Current assets      
Debtors 5 11,177    8,674 
Cash at bank and in hand 16,328    27,632 
27,505    36,306 
Creditors: amount falling due within one year 6 (12,280)   (12,219)
Net current assets 15,225    24,087 
 
Total assets less current liabilities 18,143    28,012 
Provisions for liabilities 7 (554)   (746)
Net assets 17,589    27,266 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 17,489    27,166 
Shareholders' funds 17,589    27,266 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 26 November 2024 and were signed on its behalf by:


-------------------------------
Stewart Lynas Withey
Director
3
General Information
Withey Electrical Ltd is a private company, limited by shares, registered in , registration number 06707641, registration address 20 Churchill Close , Tadley, Hampshire , RG26 3NH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102.1A The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Computer Equipment 33% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2023 70,000    70,000 
Additions  
Disposals  
At 30 September 2024 70,000    70,000 
Amortisation
At 01 October 2023 70,000    70,000 
Charge for year  
On disposals  
At 30 September 2024 70,000    70,000 
Net book values
At 30 September 2024  
At 30 September 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 October 2023 31,472    4,245    35,717 
Additions    
Disposals    
At 30 September 2024 31,472    4,245    35,717 
Depreciation
At 01 October 2023 28,771    4,028    32,799 
Charge for year    
On disposals    
At 30 September 2024 28,771    4,028    32,799 
Net book values
Closing balance as at 30 September 2024 2,701    217    2,918 
Opening balance as at 01 October 2023 3,601    324    3,925 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 10,683    8,209 
Prepayments & Accrued Income 494    465 
11,177    8,674 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 3,564    1,082 
Social Security and Other Taxes 6,552    8,713 
Accrued Expenses 1,852    1,800 
Directors' Current Accounts 312    624 
12,280    12,219 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 554    746 
554    746 

4