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Registered number: 1120953









WYNSING GRAPHICS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
WYNSING GRAPHICS LIMITED
REGISTERED NUMBER: 1120953

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
18,322
21,606

Investments
 5 
100
100

  
18,422
21,706

Current assets
  

Debtors: amounts falling due within one year
 6 
72,119
31,480

Cash at bank and in hand
 7 
102,508
191,311

  
174,627
222,791

Creditors: amounts falling due within one year
 8 
(32,296)
(5,395)

Net current assets
  
 
 
142,331
 
 
217,396

Total assets less current liabilities
  
160,753
239,102

  

Net assets
  
160,753
239,102


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
160,653
239,002

  
160,753
239,102


Page 1

 
WYNSING GRAPHICS LIMITED
REGISTERED NUMBER: 1120953
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 April 2025.



Stuart Anthony Fortune
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
WYNSING GRAPHICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Wynsing Graphics Limited is a private company limited by share capital, incorporated in England and Wales. Its principal place of business is 4 Yorke Close, Aston Clinton, Aylesbury, Buckinghamshire, HP22 5QN.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
WYNSING GRAPHICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant & machinery
-
25%
Office equipment
-
25%
Other fixed assets
-
10%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
WYNSING GRAPHICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 1).

Page 5

 
WYNSING GRAPHICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Plant & machinery
Office equipment
Other fixed assets
Total

£
£
£
£



Cost or valuation


At 1 September 2023
48,664
2,916
24,188
75,768



At 31 August 2024

48,664
2,916
24,188
75,768



Depreciation


At 1 September 2023
48,528
796
4,838
54,162


Charge for the year on owned assets
136
729
2,419
3,284



At 31 August 2024

48,664
1,525
7,257
57,446



Net book value



At 31 August 2024
-
1,391
16,931
18,322



At 31 August 2023
136
2,120
19,350
21,606




The net book value of land and buildings may be further analysed as follows:





Page 6

 
WYNSING GRAPHICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 September 2023
100



At 31 August 2024
100





6.


Debtors

2024
2023
£
£


Trade debtors
1,543
4,715

Amounts owed by group undertakings
26,457
26,504

Other debtors
44,119
261

72,119
31,480


Included within other debtors due within one year is a loan to Stuart Anthony Fortune, a director, amounting to £43,291 (2023 - £ NIL). Amounts repaid during the year totalled £NIL.  The main conditions were as follows:

Interest is charged daily on the outstanding balance at the HMRC approved rate of 2.25% per annum.
The loan, and all accrued interest, was repaid in full within nine months of the accounting period end.


7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
102,508
191,311

102,508
191,311


Page 7

 
WYNSING GRAPHICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
418
787

Other taxation and social security
1,433
991

Other creditors
248
3,242

Accruals and deferred income
30,197
375

32,296
5,395


 
Page 8