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Registered number: 00318205
Leftwich Warehouses Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 00318205
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,911 8,681
Investment Properties 5 523,500 523,500
531,411 532,181
CURRENT ASSETS
Debtors 6 15,975 20,475
Cash at bank and in hand 164,663 144,775
180,638 165,250
Creditors: Amounts Falling Due Within One Year 7 (23,384 ) (28,753 )
NET CURRENT ASSETS (LIABILITIES) 157,254 136,497
TOTAL ASSETS LESS CURRENT LIABILITIES 688,665 668,678
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (62,601 ) (60,747 )
NET ASSETS 626,064 607,931
CAPITAL AND RESERVES
Called up share capital 9 5,000 5,000
Fair value reserve 450,866 450,866
Income Statement 170,198 152,065
SHAREHOLDERS' FUNDS 626,064 607,931
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Income Statement.
On behalf of the board
S H Mack
Director
05/06/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Leftwich Warehouses Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00318205 . The registered office is C/o Farquhar Partnership Limited, 151 Whiteladies Road, Clifton, Bristol, BS8 2RA.
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. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Freehold 5% reducing balance
Plant & Machinery 10% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
2.6. Taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 October 2023 2,100 11,347 13,447
As at 30 September 2024 2,100 11,347 13,447
Depreciation
As at 1 October 2023 138 4,628 4,766
Provided during the period 98 672 770
As at 30 September 2024 236 5,300 5,536
Net Book Value
As at 30 September 2024 1,864 6,047 7,911
As at 1 October 2023 1,962 6,719 8,681
5. Investment Property
2024
£
Fair Value
As at 1 October 2023 and 30 September 2024 523,500
Investment properties are recognised in the accounts at fair value based on either the Director's valuations or remain in line with the valuations carried out by Wright Marshall Limited Chartered Surveyors in May 2019.
The historical cost of properties is £56,718.
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 689 1,831
Prepayments and accrued income 1,150 1,397
Other debtors 11,478 14,589
13,317 17,817
Due after more than one year
Other debtors 2,658 2,658
15,975 20,475
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 2,588 -
Other taxes and social security 423 -
Other creditors 4,887 7,745
Non-equity preference shares 2,000 2,000
Accruals and deferred income 7,887 13,049
Amounts owed to group undertakings 5,599 5,959
23,384 28,753
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 62,601 60,747
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 5,000 5,000
10. Other Commitments
At 30 September 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
2024 2023
£ £
Not later than one year 4,009 4,009
Later than one year and not later than five years - 4,009
4,009 8,018
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Ms Sasha Mack 14,589 23,283 26,394 - 11,478
The above loan is unsecured, interest free and repayable on demand.
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12. Ultimate Controlling Party
Liverpool Lighterage Company Limited (00048939)
Business address:
Queen Street
Northwich
Cheshire
CW9 5JN
Registered office:
151 Whiteladies Road
Clifton
Bristol
BS8 2RA
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