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Registered number: 03711086
Waterfront Manufacturing Limited
Director's Report and
Financial Statements
For The Year Ended 31 March 2020
De'Ath Downton Accountancy Limited

Director's Report and Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Notes to the Financial Statements 7—10
Company Information
Director Mr Alan Jenkinson
Company Number 03711086
Registered Office Unit 3 and 4, Cloverfield Industrial Estate
Lopham Road
East Harling
Norfolk
NR16 2LT
Accountants De'Ath Downton Accountancy Limited
Suite 1, The Old Dairy
Elm Farm Business Park, Norwich Common
Wymondham
Norfolk
NR18 0SW
Page 1
Director's Report
The director presents his report and the financial statements for the year ended 31 March 2020 .
Statement of Director's Responsibilities
The director is responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Principal Activity
The company's principal activity continues to be that of corporate uniform and work clothing.
Directors
The directors who held office during the year were as follows:
Mr Alan Jenkinson
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Alan Jenkinson
Director
31 October 2020
Page 2
Accountant's Report
In accordance with the engagement letter dated 16 September 2020, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2020 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
De'Ath Downton Accountancy Limited
31 October 2020
De'Ath Downton Accountancy Limited
Suite 1, The Old Dairy
Elm Farm Business Park, Norwich Common
Wymondham
Norfolk
NR18 0SW
Page 3
Profit and Loss Account
2020 2019
Notes £ £
TURNOVER 450,322 553,381
Cost of sales (180,310 ) (220,002 )
GROSS PROFIT 270,012 333,379
Distribution costs (172,585 ) (116,732 )
Administrative expenses (81,935 ) (83,620 )
Other operating income (250 ) (6,796 )
OPERATING PROFIT 15,242 126,231
Other interest receivable and similar income 1,947 1,671
Interest payable and similar charges (1,065 ) (1,038 )
PROFIT BEFORE TAXATION 16,124 126,864
Tax on Profit (2,341 ) (25,395 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 13,783 101,469
The notes on pages 7 to 10 form part of these financial statements.
Page 4
Balance Sheet
2020 2019
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 24,005 30,006
Investments 4 78,060 78,060
102,065 108,066
CURRENT ASSETS
Stocks 5 7,000 7,000
Debtors 6 30,351 31,833
Cash at bank and in hand 87,367 184,155
124,718 222,988
Creditors: Amounts Falling Due Within One Year 7 (26,731 ) (61,538 )
NET CURRENT ASSETS (LIABILITIES) 97,987 161,450
TOTAL ASSETS LESS CURRENT LIABILITIES 200,052 269,516
NET ASSETS 200,052 269,516
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 200,051 269,515
SHAREHOLDERS' FUNDS 200,052 269,516
Page 5
For the year ending 31 March 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Alan Jenkinson
Director
31 October 2020
The notes on pages 7 to 10 form part of these financial statements.
Page 6
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%
Fixtures & Fittings 20%
Computer Equipment 20%
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 7
1.5. 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 year 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 asset reflects 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: 5 (2019: 5)
5 5
3. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2019 57,479 29,653 53,910 141,042
As at 31 March 2020 57,479 29,653 53,910 141,042
Depreciation
As at 1 April 2019 35,721 28,162 47,153 111,036
Provided during the period 4,352 298 1,351 6,001
As at 31 March 2020 40,073 28,460 48,504 117,037
Net Book Value
As at 31 March 2020 17,406 1,193 5,406 24,005
As at 1 April 2019 21,758 1,491 6,757 30,006
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4. Investments
Listed
£
Cost
As at 1 April 2019 78,060
As at 31 March 2020 78,060
Provision
As at 1 April 2019 -
As at 31 March 2020 -
Net Book Value
As at 31 March 2020 78,060
As at 1 April 2019 78,060
5. Stocks
2020 2019
£ £
Stocks 7,000 7,000
7,000 7,000
6. Debtors
2020 2019
£ £
Due within one year
Trade debtors 30,587 33,815
Other debtors 854 854
Deferred tax current asset (2,836) (2,836)
Other taxes and social security 1,746 -
30,351 31,833
7. Creditors: Amounts Falling Due Within One Year
2020 2019
£ £
Trade creditors 2,451 22,414
Corporation tax 4,204 26,810
VAT 15,470 11,211
Net wages 2,827 -
Accruals and deferred income 1,600 1,103
Director's loan account 179 -
26,731 61,538
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8. Share Capital
2020 2019
Allotted, Called up and fully paid 1 1
9. General Information
Waterfront Manufacturing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03711086 . The registered office is Unit 3 and 4, Cloverfield Industrial Estate , Lopham Road, East Harling, Norfolk, NR16 2LT.
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