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Registered number: 03337087










WILKIN DENNYS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 APRIL 2025

 
WILKIN DENNYS LIMITED
REGISTERED NUMBER: 03337087

STATEMENT OF FINANCIAL POSITION
AS AT 29 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
37,447
45,460

  
37,447
45,460

Current assets
  

Stocks
 5 
69,699
45,788

Debtors: amounts falling due within one year
 6 
72,406
76,729

Cash at bank and in hand
  
7,027
61,419

  
149,132
183,936

Creditors: amounts falling due within one year
 7 
(276,118)
(307,605)

Net current liabilities
  
 
 
(126,986)
 
 
(123,669)

Total assets less current liabilities
  
(89,539)
(78,209)

Creditors: amounts falling due after more than one year
 8 
(47,573)
(68,088)

  

Net liabilities
  
(137,112)
(146,297)


Capital and reserves
  

Called up share capital 
  
50,002
50,002

Profit and loss account
  
(187,114)
(196,299)

  
(137,112)
(146,297)


Page 1

 
WILKIN DENNYS LIMITED
REGISTERED NUMBER: 03337087
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 APRIL 2025

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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 income statement 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 12 August 2025.




Mr Nicholas Parry De Winton
Director

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

Page 2

 
WILKIN DENNYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 APRIL 2025

1.


General information

Wilkin Dennys Ltd is a private company, limited by shares and incorporated in England, registration number 08643933. The registered Larking Gowen 1st Floor Prospect House, Rouen Road, Norwich, Norfolk, United Kingdom, NR1 1RE.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £136,981. The director has confirmed that he will continue to support the Company for at least 12 months from the date of signing these financial statements. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Page 3

 
WILKIN DENNYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 APRIL 2025

2.Accounting policies (continued)

 
2.3

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.

 
2.4

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.

 
2.5

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.

Page 4

 
WILKIN DENNYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 APRIL 2025

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

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:

Long-term leasehold property
-
Straight line over 6 years
Plant and machinery
-
20%
straight line
Motor vehicles
-
25%
straight line
Fixtures and fittings
-
33%
straight line

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.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, 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 profit or loss.

 
2.7

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.

 
2.8

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.

 
2.9

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.

Page 5

 
WILKIN DENNYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 APRIL 2025

3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2025
        2024
            No.
            No.







Average number of employees
4
7


4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£



.


At 30 April 2024
138,547
2,074
140,621


Additions
17,412
-
17,412



At 29 April 2025

155,959
2,074
158,033



Depreciation


At 30 April 2024
94,167
994
95,161


Charge for the year on owned assets
24,856
569
25,425



At 29 April 2025

119,023
1,563
120,586



Net book value



At 29 April 2025
36,936
511
37,447



At 29 April 2024
44,380
1,080
45,460


5.


Stocks

2025
2024
£
£

Raw materials and consumables
69,699
45,788

69,699
45,788


Page 6

 
WILKIN DENNYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 APRIL 2025

6.


Debtors

2025
2024
£
£


Trade debtors
22,426
39,924

Amounts owed by group undertakings
4,142
-

Other debtors
45,738
35,256

Prepayments and accrued income
100
1,549

72,406
76,729


Included within other debtors due within one year is a loan to Mr Nicholas Parry De Winton, a director, amounting to £45,738 (2024 - £35,256)

interest is being charged on the overdrawn amount at 2.25% in line with the official HMRC interest rates.


7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank overdrafts
64,095
73,893

Bank loans
5,556
5,556

Trade creditors
72,836
137,764

Amounts owed to group undertakings
-
13,203

Corporation tax
29,081
26,966

Other taxation and social security
8,512
3,689

Obligations under finance lease and hire purchase contracts
19,967
18,200

Other creditors
5,268
3,104

Accruals and deferred income
70,803
25,230

276,118
307,605



8.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
22,685
28,240

Net obligations under finance leases and hire purchase contracts
24,888
39,848

47,573
68,088


Page 7

 
WILKIN DENNYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 APRIL 2025

9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2025
2024
£
£


Within one year
19,967
18,200

Between 1-5 years
24,888
39,848

44,855
58,048


10.


Pension commitments

The company operates a defined contribtuion pension scheme. The assets of the scheme are held separately from those of the company in an independently adminstered fund. At the balance sheet date unpaid contributions of £546 (2024 - £Nil) were due to the fund. 


11.


Related party transactions

Barrow Breck Limited, a company under common control, operates a loan account with Wilkin Dennys, repayable on demand. The amount outstanding at the year end amounted to £4,142 owed from Barrow Breck (2024 - £13,203 was owed to Barrow Breck). 

 
Page 8