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REGISTERED NUMBER: 13775288 (England and Wales)















Unaudited Financial Statements

for the Period 1 December 2021 to 31 December 2022

for

Shearwater Group Holdings Ltd

Shearwater Group Holdings Ltd (Registered number: 13775288)






Contents of the Financial Statements
for the Period 1 December 2021 to 31 December 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Shearwater Group Holdings Ltd

Company Information
for the Period 1 December 2021 to 31 December 2022







DIRECTORS: Mr P Melling
Mrs D Melling





REGISTERED OFFICE: c/o Wilson Partners, TOR,
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN





REGISTERED NUMBER: 13775288 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
Chartered Accountants
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN

Shearwater Group Holdings Ltd (Registered number: 13775288)

Balance Sheet
31 December 2022

Notes £   
CURRENT ASSETS
Debtors 4 4,326
Investments 5 300
4,626
CREDITORS
Amounts falling due within one year 6 (4,200 )
NET CURRENT ASSETS 426
TOTAL ASSETS LESS CURRENT LIABILITIES 426

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 326
426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2023 and were signed on its behalf by:





Mr P Melling - Director


Shearwater Group Holdings Ltd (Registered number: 13775288)

Notes to the Financial Statements
for the Period 1 December 2021 to 31 December 2022

1. STATUTORY INFORMATION

Shearwater Group Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

Financial instruments
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed by group undertakings 4,226
Other debtors 100
4,326

5. CURRENT ASSET INVESTMENTS
£   
Shares in group undertakings 300

Shearwater Group Holdings Ltd (Registered number: 13775288)

Notes to the Financial Statements - continued
for the Period 1 December 2021 to 31 December 2022

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed to group undertakings 200
Other creditors 4,000
4,200

7. RELATED PARTY DISCLOSURES

As at year end the company owed Big Dog Maidenhead Limited £100.

As at year end the company owed Merlin Direct Supplies Limited £100.

Lode Products and Services Limited owed the company £4,226 at the year end.

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr P Melling.