2021-05-012022-04-302022-04-30false02262057World's End Holdings 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World's End Holdings Limited

Registered Number
02262057
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2022

World's End Holdings Limited
Company Information
for the year from 1 May 2021 to 30 April 2022

Directors

ENGLAND, Paul Nicholas Whitehouse

Registered Address

Unit 9 Grange Road Industrial Estate
Southwick
Brighton
BN42 4EN

Registered Number

02262057 (England and Wales)
World's End Holdings Limited
Statement of Financial Position
30 April 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Investments51,3005
1,3005
Current assets
Debtors7249,169249,168
Cash at bank and on hand323,665374,240
572,834623,408
Creditors amounts falling due within one year8(50,189)(50,690)
Net current assets (liabilities)522,645572,718
Total assets less current liabilities523,945572,723
Net assets523,945572,723
Capital and reserves
Called up share capital5,0005,000
Profit and loss account518,945567,723
Shareholders' funds523,945572,723
The financial statements were approved and authorised for issue by the Director on 9 August 2022, and are signed on its behalf by:
ENGLAND, Paul Nicholas Whitehouse
Director
Registered Company No. 02262057
World's End Holdings Limited
Notes to the Financial Statements
for the year ended 30 April 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Valuation of financial instruments policy
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
4.Employee information
The company has no employees other than the directors who did not receive any remuneration (2021 - £nil).

20222021
Average number of employees during the year--
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 May 2155
Additions1,3001,300
Disposals(5)(5)
At 30 April 221,3001,300
Net book value
At 30 April 221,3001,300
At 30 April 2155

Notes

1Investments in group undertakings and participating interests
6.Description of nature of transactions and balances with related parties
On 1 May 2021 the company owed the Director £50,000. During the period the director was repaid £50,000 and advanced £50,000. At 30 April 2022 the company owed the Director £50,000. No interest was charged on this loan and the loan is repayable on demand. At the reporting date £249,167 (2021 - £249,167) was owed to the company by World's End Motorcycles Limited, a subsidiary, in respect of a loan. This loan is included within debtors and is unsecured, interest free and repayable upon demand. At the reporting date £189 (2021 - £189) was owed by the company to Wemoto Limited, a subsidiary, in respect of a loan. This loan is included within creditors and is unsecured, interest free and repayable upon demand.
7.Debtors

2022

2021

££
Amounts owed by group undertakings249,167249,167
Other debtors21
Total249,169249,168
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.
8.Creditors within one year

2022

2021

££
Amounts owed to related parties189194
Taxation and social security-497
Other creditors50,00049,999
Total50,18950,690
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.