| Warters & Co Ltd |
| Registered number: |
08049737 |
| Balance Sheet |
| as at 30 April 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
4 |
|
|
205 |
|
|
274 |
|
| Current assets |
| Debtors |
5 |
|
15,535 |
|
|
14,608 |
| Cash at bank and in hand |
|
|
46,797 |
|
|
40,296 |
|
|
|
62,332 |
|
|
54,904 |
|
| Creditors: amounts falling due within one year |
6 |
|
(31,367) |
|
|
(29,216) |
|
| Net current assets |
|
|
|
30,965 |
|
|
25,688 |
|
| Total assets less current liabilities |
|
|
|
31,170 |
|
|
25,962 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
(850) |
|
|
- |
|
|
|
| Net assets |
|
|
|
30,320 |
|
|
25,962 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
800 |
|
|
800 |
| Profit and loss account |
|
|
|
29,520 |
|
|
25,162 |
|
| Shareholders' funds |
|
|
|
30,320 |
|
|
25,962 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| 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. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| M Warters |
| Director |
| Approved by the board on 3 May 2026 |
|
| Warters & Co Ltd |
| Notes to the Accounts |
| for the year ended 30 April 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
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). |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 May 2025 |
71,537 |
|
At 30 April 2026 |
71,537 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 May 2025 |
71,537 |
|
At 30 April 2026 |
71,537 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2026 |
- |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years. |
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Land and buildings |
| £ |
|
Cost |
|
At 1 May 2025 |
1,028 |
|
At 30 April 2026 |
1,028 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 May 2025 |
754 |
|
Charge for the year |
69 |
|
At 30 April 2026 |
823 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2026 |
205 |
|
At 30 April 2025 |
274 |
|
|
| 5 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
11,189 |
|
14,608 |
|
Other debtors |
4,346 |
|
- |
|
|
|
|
|
|
15,535 |
|
14,608 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Non-equity preference shares |
2,000 |
|
1,830 |
|
Taxation and social security costs |
29,367 |
|
27,386 |
|
|
|
|
|
|
31,367 |
|
29,216 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade creditors |
850 |
|
- |
|
|
|
|
|
|
|
|
|
|
| 8 |
Other information |
|
|
Warters & Co Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
1 Cold Spring House |
|
Haworth Road |
|
Cullingworth |
|
BD13 5EL |