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Registered number: 08212202
W H COLT SON & CO LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2024
Evans & Evans Ltd
24A St Radigunds Road
Dover
Kent
CT17 0JY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08212202
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,198 1,597
1,198 1,597
CURRENT ASSETS
Stocks 6 14,000 22,000
Cash at bank and in hand 25,398 24,951
39,398 46,951
Creditors: Amounts Falling Due Within One Year 8 (33,185 ) (42,048 )
NET CURRENT ASSETS (LIABILITIES) 6,213 4,903
TOTAL ASSETS LESS CURRENT LIABILITIES 7,411 6,500
NET ASSETS 7,411 6,500
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 7,311 6,400
SHAREHOLDERS' FUNDS 7,411 6,500
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 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 Martin Ross
Director
9 June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
W H COLT SON & CO LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08212202 . The registered office is BRAMLING PLAIN ROAD, SMEETH, ASHFORD, TN25 6QW.
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.
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. 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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 30,000
As at 30 September 2024 30,000
Amortisation
As at 1 October 2023 30,000
As at 30 September 2024 30,000
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2023 10,667 23,062 687 34,416
As at 30 September 2024 10,667 23,062 687 34,416
Depreciation
As at 1 October 2023 10,198 21,934 687 32,819
Provided during the period 117 282 - 399
As at 30 September 2024 10,315 22,216 687 33,218
Net Book Value
As at 30 September 2024 352 846 - 1,198
As at 1 October 2023 469 1,128 - 1,597
6. Stocks
2024 2023
£ £
Work in progress 14,000 22,000
7. Debtors
2024 2023
£ £
Due within one year
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 13,725 16,036
Corporation tax 11,234 11,939
VAT 5,370 9,738
Accruals and deferred income 1,724 1,730
Directors' loan accounts 1,132 2,605
33,185 42,048
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5