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Waller & Cross Ltd

Registered Number
13465615
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

Waller & Cross Ltd
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

Mrs C F Cross
Mr A Waller

Company Secretary

Mr A Waller

Registered Address

Tragara
Burlawn
Wadebridge
PL27 7LD

Registered Number

13465615 (England and Wales)
Waller & Cross Ltd
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets38,80014,400
Tangible assets46,13013,153
14,93027,553
Current assets
Debtors3,9894,670
Cash at bank and on hand18,30617,640
22,29522,310
Creditors amounts falling due within one year5(71,483)(73,284)
Net current assets (liabilities)(49,188)(50,974)
Total assets less current liabilities(34,258)(23,421)
Net assets(34,258)(23,421)
Capital and reserves
Called up share capital22
Profit and loss account(34,260)(23,423)
Shareholders' funds(34,258)(23,421)
The financial statements were approved and authorised for issue by the Board of Directors on 17 April 2025, and are signed on its behalf by:
Mr A Waller
Director
Registered Company No. 13465615
Waller & Cross Ltd
Notes to the Financial Statements
for the year ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings-4
2.Average number of employees

20242023
Average number of employees during the year1114
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 January 2428,00028,000
At 31 December 2428,00028,000
Amortisation and impairment
At 01 January 2413,60013,600
Charge for year5,6005,600
At 31 December 2419,20019,200
Net book value
At 31 December 248,8008,800
At 31 December 2314,40014,400
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 January 242,05211,70314,58028,335
Additions-253-253
Disposals-(464)-(464)
At 31 December 242,05211,49214,58028,124
Depreciation and impairment
At 01 January 241,0024,8569,32415,182
Charge for year4102,8733,6456,928
On disposals-(116)-(116)
At 31 December 241,4127,61312,96921,994
Net book value
At 31 December 246403,8791,6116,130
At 31 December 231,0506,8475,25613,153
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,3222,030
Bank borrowings and overdrafts10,8217,626
Taxation and social security6,1215,803
Other creditors49,14455,856
Accrued liabilities and deferred income2,0751,969
Total71,48373,284