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Registered number: 11383950
Willy & Dilly Ltd
Financial Statements
For The Year Ended 31 December 2024
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11383950
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,297 1,631
1,297 1,631
CURRENT ASSETS
Stocks 6 37,762 67,654
Debtors 7 405 577
Cash at bank and in hand 10,857 7,286
49,024 75,517
Creditors: Amounts Falling Due Within One Year 8 (1,241 ) (1,647 )
NET CURRENT ASSETS (LIABILITIES) 47,783 73,870
TOTAL ASSETS LESS CURRENT LIABILITIES 49,080 75,501
Creditors: Amounts Falling Due After More Than One Year 9 (211,980 ) (220,582 )
NET LIABILITIES (162,900 ) (145,081 )
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account (163,100 ) (145,281 )
SHAREHOLDERS' FUNDS (162,900) (145,081)
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For the year ending 31 December 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 T Suleyman
Director
28/04/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Willy & Dilly Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11383950 . The registered office is 3rd Floor 9 Hatton Street, London, NW8 8PL.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
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. 
Patents and licences are being amortised evenly over their estimated useful life of ten years. 
Website costs are being amortised evenly over their estimated useful life of four years
2.5. 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 33% on cost
2.6. 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.
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2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 January 2024 3,290 3,346 6,636
As at 31 December 2024 3,290 3,346 6,636
Amortisation
As at 1 January 2024 3,290 1,715 5,005
Provided during the period - 334 334
As at 31 December 2024 3,290 2,049 5,339
Net Book Value
As at 31 December 2024 - 1,297 1,297
As at 1 January 2024 - 1,631 1,631
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2024 35,357
As at 31 December 2024 35,357
Depreciation
As at 1 January 2024 35,357
As at 31 December 2024 35,357
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
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6. Stocks
2024 2023
£ £
Stock 37,762 67,654
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 27 -
Other debtors 378 577
405 577
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 306 379
Other creditors 935 1,268
1,241 1,647
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 211,980 220,582
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
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