2023-11-012024-10-312024-10-31false04576300THE WELL (CUMBRIA) 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THE WELL (CUMBRIA) LIMITED

Registered Number
04576300
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

THE WELL (CUMBRIA) LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

BELL, Angela Marissa Caterina
BELL, Stephen James

Company Secretary

BELL, Angela Marissa Caterina

Registered Address

10/12 Upper Jane Street
Workington
CA14 4AU

Registered Number

04576300 (England and Wales)
THE WELL (CUMBRIA) LIMITED
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets332,90134,486
32,90134,486
Current assets
Debtors231,598210,238
Cash at bank and on hand15,35634,568
246,954244,806
Creditors amounts falling due within one year4(56,187)(52,035)
Net current assets (liabilities)190,767192,771
Total assets less current liabilities223,668227,257
Creditors amounts falling due after one year5(11,025)(21,840)
Provisions for liabilities6(8,719)(9,139)
Net assets203,924196,278
Capital and reserves
Called up share capital200200
Profit and loss account203,724196,078
Shareholders' funds203,924196,278
The financial statements were approved and authorised for issue by the Board of Directors on 23 May 2025, and are signed on its behalf by:
BELL, Stephen James
Director
Registered Company No. 04576300
THE WELL (CUMBRIA) LIMITED
Notes to the Financial Statements
for the year ended 31 October 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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
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 the Income Statement
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-15
Plant and machinery15-
Vehicles20-
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). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement.
2.Average number of employees

20242023
Average number of employees during the year1515
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Total

££££
Cost or valuation
At 01 November 2326,255102,25921,502150,016
Additions-4,530-4,530
At 31 October 2426,255106,78921,502154,546
Depreciation and impairment
At 01 November 2326,25581,2738,002115,530
Charge for year-3,4152,7006,115
At 31 October 2426,25584,68810,702121,645
Net book value
At 31 October 24-22,10110,80032,901
At 31 October 23-20,98613,50034,486
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,9422,042
Bank borrowings and overdrafts10,24810,023
Taxation and social security40,05937,668
Accrued liabilities and deferred income2,9382,302
Total56,18752,035
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts11,02521,840
Total11,02521,840
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)8,7199,139
Total8,7199,139
7.Share capital
Ordinary share capital issued and fully paid: Ordinary shares of £1 each - 100 Ordinary A shares of £1 each - 100