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REGISTERED NUMBER: 14295795 (England and Wales)















Woodcroft & Co Limited

Unaudited Financial Statements

for the period

15 August 2022 to 31 August 2023






Woodcroft & Co Limited (Registered number: 14295795)

Contents of the Financial Statements
for the period 15 August 2022 to 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Woodcroft & Co Limited

Company Information
for the period 15 August 2022 to 31 August 2023







Director: M Evans





Registered office: 55 Piccadilly
London
W1J 0DX





Registered number: 14295795 (England and Wales)





Accountants: Haines Watts South East LLP
Chartered Accountants
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

Woodcroft & Co Limited (Registered number: 14295795)

Balance Sheet
31 August 2023

Notes £ £
Fixed assets
Investments 4 1,013,529

Current assets
Debtors 5 100
Cash at bank 9,659
9,759
Creditors
Amounts falling due within one year 6 1,000
Net current assets 8,759
Total assets less current liabilities 1,022,288

Capital and reserves
Called up share capital 100
Retained earnings 1,022,188
1,022,288

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 1 November 2023 and were signed by:





M Evans - Director


Woodcroft & Co Limited (Registered number: 14295795)

Notes to the Financial Statements
for the period 15 August 2022 to 31 August 2023


1. Statutory information

Woodcroft & Co Limited 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.

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 as modified by the revaluation of certain assets.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Going concern
At the time of approving the financial statements, the Director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus, the Director has adopted the going concern basis of accounting in preparing the financial statements.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Woodcroft & Co Limited (Registered number: 14295795)

Notes to the Financial Statements - continued
for the period 15 August 2022 to 31 August 2023


2. Accounting policies - continued

Investment in group undertakings
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and
subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit or loss.

Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income (expenditure) for the year. Transaction costs are expensed as incurred.

Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include deposits held at call with other investments.

3. Employees and directors

The average number of employees during the period was 1 .

4. Fixed asset investments
Shares in
group Listed
undertakings investments Totals
£ £ £
Cost or valuation
Additions 1,000 1,075,674 1,076,674
Disposals - (90,045 ) (90,045 )
Revaluations - 26,900 26,900
At 31 August 2023 1,000 1,012,529 1,013,529
Net book value
At 31 August 2023 1,000 1,012,529 1,013,529

Cost or valuation at 31 August 2023 is represented by:

Shares in
group Listed
undertakings investments Totals
£ £ £
Valuation in 2023 - 26,900 26,900
Cost 1,000 985,629 986,629
1,000 1,012,529 1,013,529

Market value of listed investments at 31 August 2023 - £ 1,012,529 .

5. Debtors: amounts falling due within one year
£
Other debtors 100

6. Creditors: amounts falling due within one year
£
Other creditors 1,000

Woodcroft & Co Limited (Registered number: 14295795)

Notes to the Financial Statements - continued
for the period 15 August 2022 to 31 August 2023


7. Related party disclosures

During the period a dividend of £1,000,000 was received from a related company.