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Registered Number: 06716969
England and Wales

 

 

 

WIRRAL WETROOMS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 111,627    161,849 
111,627    161,849 
Current assets      
Stocks 4 90,500    98,120 
Debtors 5 77,648    72,206 
Cash at bank and in hand 833    1,065 
168,981    171,391 
Creditors: amount falling due within one year 6 (218,433)   (232,363)
Net current assets (49,452)   (60,972)
 
Total assets less current liabilities 62,175    100,877 
Creditors: amount falling due after more than one year 7 (57,148)   (98,683)
Net assets 5,027    2,194 
 

Capital and reserves
     
Called up share capital 8 11,260    11,260 
Profit and loss account (6,233)   (9,066)
Shareholders' funds 5,027    2,194 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 26 August 2025 and were signed on its behalf by:


-------------------------------
D Sergison
Director
1
General Information
Wirral Wetrooms Limited is a private company, limited by shares, registered in England and Wales, registration number 06716969, registration address 2nd Floor , 56 Hamilton Square, Birkenhead, Merseyside , CH41 5AS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation for the year comprises current tax and is recognised in the Income Statement, and is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Plant and Machinery 25% Straight Line
Fixtures and Fittings 25% Straight Line
Computer Equipment 33.% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees


Average number of employees during the year was 8 (2023 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 January 2024 1,710    222,554    135,138    11,480    370,882 
Additions        
Disposals        
At 31 December 2024 1,710    222,554    135,138    11,480    370,882 
Depreciation
At 01 January 2024 1,708    76,780    119,630    10,919    209,037 
Charge for year   42,202    7,750    266    50,218 
On disposals        
At 31 December 2024 1,708    118,982    127,380    11,185    259,255 
Net book values
Closing balance as at 31 December 2024 2    103,572    7,758    295    111,627 
Opening balance as at 01 January 2024 2    145,774    15,508    565    161,849 

The net book value of Motor Vehicles includes £ 98,300 (2023 £138,745) in respect of assets leased under finance leases or hire purchase contracts.

4.

Stocks

2024
£
  2023
£
Stocks 90,500    98,120 
90,500    98,120 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 45,496    26,553 
Prepayments & Accrued Income 8,579    17,802 
Other Debtors   1,402 
VAT 23,573    26,449 
77,648    72,206 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 73,185    85,788 
Bank Loans & Overdrafts (Secured)   1,216 
Bank Loans & Overdrafts 19,470    11,519 
Corporation Tax 41,773    19,280 
PAYE & Social Security   309 
CIS Creditor 1,257    4,535 
Accrued Expenses 3,303    2,966 
Deferred Income 17,408    23,750 
Other Creditors 5,651    4,634 
Obligations under HP/Financial Leases 21,591    21,591 
Directors' Current Accounts 34,795    56,775 
218,433    232,363 


7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 10,400    14,563 
Obligations Under HP/Financial Leases 46,748    84,120 
57,148    98,683 
Bank Loans & Overdrafts include a Bounce Back Loan.
Obligations under HP/Financial Leases are secured on the assets concerned.

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
11,260 Ordinary shares of £1.00 each 11,260    11,260 
11,260    11,260 
Allotted share capital comprises of:   2021
£
  2020
£
Ordinary Class A shares 563  563 
Ordinary Class B shares 10,134  10,134 
Ordinary Class C shares 563  563 
11,260  11,260 



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