REGISTERED NUMBER: 14601778 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

W Tiffin Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Kamal Ullah

Mr Haji Mohamed Mamun Choudhury

Mr Manik Miah

REGISTERED OFFICE:

47 Windsor Street

Burbage

Hinckley

LE10 2EE

REGISTERED NUMBER:

14601778 (England and Wales)

ACCOUNTANTS:

KAS Accountancy

Unit 6, Riverside Court

Don Road

Sheffield

S9 2TJ

FIXED ASSETS

Intangible assets

4

68,649

68,649

Tangible assets

5

36,930

45,290

105,579

113,939

CURRENT ASSETS

Stocks

6,221

3,568

Cash at bank and in hand

8,720

1,467

14,941

5,035

CREDITORS

Amounts falling due within one year

6

65,194

54,215

NET CURRENT LIABILITIES

(50,253

)

(49,180

)

TOTAL ASSETS LESS CURRENT LIABILITIES

55,326

64,759

CREDITORS

Amounts falling due after more than one year

7

28,167

7,789

NET ASSETS

27,159

56,970

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

27,059

56,870

SHAREHOLDERS' FUNDS

27,159

56,970

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

Mr Haji Mohamed Mamun Choudhury - Director

1.	STATUTORY INFORMATION

W Tiffin Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

68,649

NET BOOK VALUE

At 31 January 2025

68,649

At 31 January 2024

68,649

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2024

1,303

29,507

22,552

53,362

Additions

1,728

-

-

1,728

At 31 January 2025

3,031

29,507

22,552

55,090

DEPRECIATION

At 1 February 2024

217

3,934

3,921

8,072

Charge for year

315

5,115

4,658

10,088

At 31 January 2025

532

9,049

8,579

18,160

NET BOOK VALUE

At 31 January 2025

2,499

20,458

13,973

36,930

At 31 January 2024

1,086

25,573

18,631

45,290

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

6,216

-

Hire purchase contracts

4,249

4,249

Trade creditors

5,946

-

Taxation and social security

42,598

49,133

Other creditors

6,185

833

65,194

54,215

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

24,626

-

Hire purchase contracts

3,541

7,789

28,167

7,789