REGISTERED NUMBER: 09410743

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

WARMUR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G R Warby

J K Warby

REGISTERED OFFICE:

1 Chiltern Business Centre

63-65 Woodside Road

Amersham

Buckinghamshire

HP6 6AA

REGISTERED NUMBER:

09410743

ACCOUNTANTS:

Herath Associates Limited

Chartered Certified Accountants

1 Chiltern Business Centre

Amersham

Buckinghamshire

HP6 6AA

FIXED ASSETS

Intangible assets

4

-

5,000

Tangible assets

5

101,334

114,477

101,334

119,477

CURRENT ASSETS

Debtors

6

2,047

3,163

Cash at bank and in hand

25,169

49,765

27,216

52,928

CREDITORS

Amounts falling due within one year

7

47,156

62,414

NET CURRENT LIABILITIES

(19,940

)

(9,486

)

TOTAL ASSETS LESS CURRENT LIABILITIES

81,394

109,991

CREDITORS

Amounts falling due after more than one year

8

5,986

22,098

NET ASSETS

75,408

87,893

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

75,308

87,793

SHAREHOLDERS' FUNDS

75,408

87,893

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 15 December 2025 and were signed on its behalf by:

G R Warby - Director

J K Warby - Director

1.	STATUTORY INFORMATION

Warmur Limited is a private company, limited by shares , registered in Not specified/Other. 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 2015, is being amortised evenly over its estimated useful life of ten 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 etc

-

15% on reducing balance and not provided

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

50,000

AMORTISATION

At 1 April 2024

45,000

Charge for year

5,000

At 31 March 2025

50,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

5,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

84,847

64,058

148,905

Disposals

-

(18,495

)

(18,495

)

At 31 March 2025

84,847

45,563

130,410

DEPRECIATION

At 1 April 2024

-

34,428

34,428

Charge for year

-

5,174

5,174

Eliminated on disposal

-

(10,526

)

(10,526

)

At 31 March 2025

-

29,076

29,076

NET BOOK VALUE

At 31 March 2025

84,847

16,487

101,334

At 31 March 2024

84,847

29,630

114,477

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

2,047

3,163

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,648

10,648

Hire purchase contracts

5,752

5,752

Trade creditors

2,100

6,769

Taxation and social security

24,049

33,864

Other creditors

4,607

5,381

47,156

62,414

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,192

11,552

Hire purchase contracts

4,794

10,546

5,986

22,098

9.	SECURED DEBTS

National Westminster Bank Plc holds a fixed and floating charge dated 5th October 2015 over all the property or undertaking of the company.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr G R Warby and Mrs J K Warby.