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Registered number: 00418802
G.Worrall & Son Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00418802
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 57,468 42,876
57,468 42,876
CURRENT ASSETS
Stocks 5 15,500 15,500
Debtors 6 41,003 53,419
Cash at bank and in hand 56,963 52,037
113,466 120,956
Creditors: Amounts Falling Due Within One Year 7 (48,458 ) (58,699 )
NET CURRENT ASSETS (LIABILITIES) 65,008 62,257
TOTAL ASSETS LESS CURRENT LIABILITIES 122,476 105,133
Creditors: Amounts Falling Due After More Than One Year 8 (16,799 ) -
NET ASSETS 105,677 105,133
CAPITAL AND RESERVES
Called up share capital 9 2,000 2,000
Profit and Loss Account 103,677 103,133
SHAREHOLDERS' FUNDS 105,677 105,133
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mark Neville
Director
01/03/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
G.Worrall & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00418802 . The registered office is 174 Great Suffolk Street, London, SE1 1PE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 October 2023 131,621
Additions 36,597
Disposals (23,000 )
As at 30 September 2024 145,218
Depreciation
As at 1 October 2023 88,745
Provided during the period 9,804
Disposals (10,799 )
As at 30 September 2024 87,750
Net Book Value
As at 30 September 2024 57,468
As at 1 October 2023 42,876
5. Stocks
2024 2023
£ £
Finished goods 3,000 3,000
Work in progress 12,500 12,500
15,500 15,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 33,296 43,348
Other debtors 7,707 10,071
41,003 53,419
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,816 -
Trade creditors 11,168 11,493
Other creditors 22,743 37,022
Taxation and social security 11,731 10,184
48,458 58,699
Page 4
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 16,799 -
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
2,000 Ordinary Shares of £ 1.00 each 2,000 2,000
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