| WH Procraft Limited |
| Notes to the Accounts |
| for the year ended 31 August 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). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
3 |
|
4 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
Fixtures, fittings and equipments |
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
£ |
|
Cost |
|
At 1 September 2025 |
38,000 |
|
65,000 |
|
21,000 |
|
124,000 |
|
Additions |
- |
|
25,000 |
|
- |
|
25,000 |
|
At 31 August 2026 |
38,000 |
|
90,000 |
|
21,000 |
|
149,000 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 September 2025 |
10,545 |
|
12,350 |
|
3,990 |
|
26,885 |
|
Charge for the year |
4,118 |
|
7,765 |
|
1,701 |
|
13,584 |
|
At 31 August 2026 |
14,663 |
|
20,115 |
|
5,691 |
|
40,469 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 August 2026 |
23,337 |
|
69,885 |
|
15,309 |
|
108,531 |
|
At 31 August 2025 |
27,455 |
|
52,650 |
|
17,010 |
|
97,115 |
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
109,324 |
|
4,584 |
|
Other debtors |
98,210 |
|
16,000 |
|
|
|
|
|
|
207,534 |
|
20,584 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade creditors |
8,260 |
|
8,260 |
|
Taxation and social security costs |
68,331 |
|
20,260 |
|
Other creditors |
1,196 |
|
1,196 |
|
|
|
|
|
|
77,787 |
|
29,716 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
WH Procraft Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
806 High Road Leyton |
|
Office 25 |
|
London |
|
United Kingdom |
|
E10 6AE |