2023-08-012024-07-312024-07-31false08521571WILLSHER PLANT (CORNWALL) 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WILLSHER PLANT (CORNWALL) LTD

Registered Number
08521571
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

WILLSHER PLANT (CORNWALL) LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

WILLSHER, Matthew Stephen
WILLSHER, Paul Mark
WILLSHER, Shirley Jean

Registered Address

Treloy Business Park
Trebarber
Newquay
TR8 4JT

Registered Number

08521571 (England and Wales)
WILLSHER PLANT (CORNWALL) LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3414,149388,974
Investments4100100
414,249389,074
Current assets
Stocks528,76518,006
Debtors6307,811358,917
Cash at bank and on hand311,394191,912
647,970568,835
Creditors amounts falling due within one year7(458,713)(517,869)
Net current assets (liabilities)189,25750,966
Total assets less current liabilities603,506440,040
Creditors amounts falling due after one year8(11,504)(42,875)
Net assets592,002397,165
Capital and reserves
Called up share capital100,100100,100
Profit and loss account491,902297,065
Shareholders' funds592,002397,165
The financial statements were approved and authorised for issue by the Board of Directors on 25 March 2025, and are signed on its behalf by:
WILLSHER, Shirley Jean
Director
Registered Company No. 08521571
WILLSHER PLANT (CORNWALL) LTD
Notes to the Financial Statements
for the year ended 31 July 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year1011
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 August 23848,308-1,873850,181
Additions39,26855,965-95,233
At 31 July 24887,57655,9651,873945,414
Depreciation and impairment
At 01 August 23459,419-1,788461,207
Charge for year63,3506,6545470,058
At 31 July 24522,7696,6541,842531,265
Net book value
At 31 July 24364,80749,31131414,149
At 31 July 23388,889-85388,974
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 August 23100100
At 31 July 24100100
Net book value
At 31 July 24100100
At 31 July 23100100

Notes

1Investments in group undertakings and participating interests
5.Stocks

2024

2023

££
Other stocks28,76518,006
Total28,76518,006
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables99,597113,466
Amounts owed by group undertakings182,097218,281
Other debtors2,4993,830
Prepayments and accrued income23,61823,340
Total307,811358,917
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables57,26145,541
Bank borrowings and overdrafts10,64810,648
Amounts owed to related parties-412
Taxation and social security60,45656,992
Finance lease and HP contracts22,55529,050
Other creditors305,609370,589
Accrued liabilities and deferred income2,1844,637
Total458,713517,869
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts9,81319,145
Other creditors1,69123,730
Total11,50442,875
9.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts1,69123,730