WARRINGTON INTERNATIONAL FRANCE LIMITED


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Registered number: 5636849
WARRINGTON INTERNATIONAL FRANCE LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2020
AFFIRM ACCOUNTANCY SERVICES LIMITED

ICAEW

76 MARKET STREET
FARNWORTH
BOLTON
BL4 7NY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Balance Sheet
Registered number: 5636849
2020 2019
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 3,067 7,274
3,067 7,274
CURRENT ASSETS
Debtors 4 3,143 11,575
Cash at bank and in hand 22,106 39,758
25,249 51,333
Creditors: Amounts Falling Due Within One Year 5 (23,477 ) (29,995 )
NET CURRENT ASSETS (LIABILITIES) 1,772 21,338
TOTAL ASSETS LESS CURRENT LIABILITIES 4,839 28,612
NET ASSETS 4,839 28,612
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 4,739 28,512
SHAREHOLDERS' FUNDS 4,839 28,612
Page 1
For the year ending 30 November 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr BERNARD MATTEI
Director
31/08/2021
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Page 3
1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2020 2019
Office and administration 1 1
1 1
Page 4
3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2019 19,157 10,930 9,285 39,372
Additions 753 - - 753
As at 30 November 2020 19,910 10,930 9,285 40,125
Depreciation
As at 1 December 2019 17,994 6,558 7,546 32,098
Provided during the period 1,123 2,186 1,651 4,960
As at 30 November 2020 19,117 8,744 9,197 37,058
Net Book Value
As at 30 November 2020 793 2,186 88 3,067
As at 1 December 2019 1,163 4,372 1,739 7,274
4. Debtors
2020 2019
£ £
Due within one year
Trade debtors 757 9,189
Corporation tax recoverable assets 2,386 2,386
3,143 11,575
5. Creditors: Amounts Falling Due Within One Year
2020 2019
£ £
Trade creditors 4,718 3,621
Accruals and deferred income 600 300
Director's loan account 18,159 26,074
23,477 29,995
6. Share Capital
2020 2019
Allotted, Called up and fully paid 100 100
Page 5
7. General Information
WARRINGTON INTERNATIONAL FRANCE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 5636849 . The registered office is 4 JACOBSEN AVENUE, NEWTON, HYDE, CHESHIRE, SK14 4DW.
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