2022-03-012023-02-282023-02-28false13172682WITCHOLOGY LTD2023-11-2258142iso4217:GBPxbrli:pure131726822022-03-01131726822023-02-28131726822022-03-012023-02-28131726822021-02-02131726822022-02-28131726822021-02-022022-02-2813172682bus:SmallEntities2022-03-012023-02-2813172682bus:AuditExempt-NoAccountantsReport2022-03-012023-02-2813172682bus:FullAccounts2022-03-012023-02-2813172682bus:PrivateLimitedCompanyLtd2022-03-012023-02-2813172682core:WithinOneYear2023-02-2813172682core:AfterOneYear2023-02-2813172682core:WithinOneYear2022-02-2813172682core:AfterOneYear2022-02-2813172682core:ShareCapital2023-02-2813172682core:SharePremium2023-02-2813172682core:RevaluationReserve2023-02-2813172682core:OtherReservesSubtotal2023-02-2813172682core:RetainedEarningsAccumulatedLosses2023-02-2813172682core:ShareCapital2022-02-2813172682core:SharePremium2022-02-2813172682core:RevaluationReserve2022-02-2813172682core:OtherReservesSubtotal2022-02-2813172682core:RetainedEarningsAccumulatedLosses2022-02-2813172682core:LandBuildings2023-02-2813172682core:PlantMachinery2023-02-2813172682core:Vehicles2023-02-2813172682core:FurnitureFittings2023-02-2813172682core:OfficeEquipment2023-02-2813172682core:NetGoodwill2023-02-2813172682core:IntangibleAssetsOtherThanGoodwill2023-02-2813172682core:ListedExchangeTraded2023-02-2813172682core:UnlistedNon-exchangeTraded2023-02-2813172682core:LandBuildings2022-02-2813172682core:PlantMachinery2022-02-2813172682core:Vehicles2022-02-2813172682core:FurnitureFittings2022-02-2813172682core:OfficeEquipment2022-02-2813172682core:NetGoodwill2022-02-2813172682core:IntangibleAssetsOtherThanGoodwill2022-02-2813172682core:ListedExchangeTraded2022-02-2813172682core:UnlistedNon-exchangeTraded2022-02-2813172682core:LandBuildings2022-03-012023-02-2813172682core:PlantMachinery2022-03-012023-02-2813172682core:Vehicles2022-03-012023-02-2813172682core:FurnitureFittings2022-03-012023-02-2813172682core:OfficeEquipment2022-03-012023-02-2813172682core:NetGoodwill2022-03-012023-02-2813172682core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2813172682core:ListedExchangeTraded2022-03-012023-02-2813172682core:UnlistedNon-exchangeTraded2022-03-012023-02-2813172682core:MoreThanFiveYears2022-03-012023-02-2813172682core:Non-currentFinancialInstruments2023-02-2813172682core:Non-currentFinancialInstruments2022-02-2813172682dpl:CostSales2022-03-012023-02-2813172682dpl:DistributionCosts2022-03-012023-02-2813172682core:LandBuildings2022-03-012023-02-2813172682core:PlantMachinery2022-03-012023-02-2813172682core:Vehicles2022-03-012023-02-2813172682core:FurnitureFittings2022-03-012023-02-2813172682core:OfficeEquipment2022-03-012023-02-2813172682dpl:AdministrativeExpenses2022-03-012023-02-2813172682core:NetGoodwill2022-03-012023-02-2813172682core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2813172682dpl:GroupUndertakings2022-03-012023-02-2813172682dpl:ParticipatingInterests2022-03-012023-02-2813172682dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2813172682core:ListedExchangeTraded2022-03-012023-02-2813172682dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2813172682core:UnlistedNon-exchangeTraded2022-03-012023-02-2813172682dpl:CostSales2021-02-022022-02-2813172682dpl:DistributionCosts2021-02-022022-02-2813172682core:LandBuildings2021-02-022022-02-2813172682core:PlantMachinery2021-02-022022-02-2813172682core:Vehicles2021-02-022022-02-2813172682core:FurnitureFittings2021-02-022022-02-2813172682core:OfficeEquipment2021-02-022022-02-2813172682dpl:AdministrativeExpenses2021-02-022022-02-2813172682core:NetGoodwill2021-02-022022-02-2813172682core:IntangibleAssetsOtherThanGoodwill2021-02-022022-02-2813172682dpl:GroupUndertakings2021-02-022022-02-2813172682dpl:ParticipatingInterests2021-02-022022-02-2813172682dpl:GroupUndertakingscore:ListedExchangeTraded2021-02-022022-02-2813172682core:ListedExchangeTraded2021-02-022022-02-2813172682dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-02-022022-02-2813172682core:UnlistedNon-exchangeTraded2021-02-022022-02-2813172682core:NetGoodwill2023-02-2813172682core:IntangibleAssetsOtherThanGoodwill2023-02-2813172682core:LandBuildings2023-02-2813172682core:PlantMachinery2023-02-2813172682core:Vehicles2023-02-2813172682core:FurnitureFittings2023-02-2813172682core:OfficeEquipment2023-02-2813172682core:AfterOneYear2023-02-2813172682core:WithinOneYear2023-02-2813172682core:ListedExchangeTraded2023-02-2813172682core:UnlistedNon-exchangeTraded2023-02-2813172682core:ShareCapital2023-02-2813172682core:SharePremium2023-02-2813172682core:RevaluationReserve2023-02-2813172682core:OtherReservesSubtotal2023-02-2813172682core:RetainedEarningsAccumulatedLosses2023-02-2813172682core:NetGoodwill2022-02-2813172682core:IntangibleAssetsOtherThanGoodwill2022-02-2813172682core:LandBuildings2022-02-2813172682core:PlantMachinery2022-02-2813172682core:Vehicles2022-02-2813172682core:FurnitureFittings2022-02-2813172682core:OfficeEquipment2022-02-2813172682core:AfterOneYear2022-02-2813172682core:WithinOneYear2022-02-2813172682core:ListedExchangeTraded2022-02-2813172682core:UnlistedNon-exchangeTraded2022-02-2813172682core:ShareCapital2022-02-2813172682core:SharePremium2022-02-2813172682core:RevaluationReserve2022-02-2813172682core:OtherReservesSubtotal2022-02-2813172682core:RetainedEarningsAccumulatedLosses2022-02-2813172682core:NetGoodwill2021-02-0213172682core:IntangibleAssetsOtherThanGoodwill2021-02-0213172682core:LandBuildings2021-02-0213172682core:PlantMachinery2021-02-0213172682core:Vehicles2021-02-0213172682core:FurnitureFittings2021-02-0213172682core:OfficeEquipment2021-02-0213172682core:AfterOneYear2021-02-0213172682core:WithinOneYear2021-02-0213172682core:ListedExchangeTraded2021-02-0213172682core:UnlistedNon-exchangeTraded2021-02-0213172682core:ShareCapital2021-02-0213172682core:SharePremium2021-02-0213172682core:RevaluationReserve2021-02-0213172682core:OtherReservesSubtotal2021-02-0213172682core:RetainedEarningsAccumulatedLosses2021-02-0213172682core:AfterOneYear2022-03-012023-02-2813172682core:WithinOneYear2022-03-012023-02-2813172682core:Non-currentFinancialInstrumentscore:CostValuation2022-03-012023-02-2813172682core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-012023-02-2813172682core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-012023-02-2813172682core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-012023-02-2813172682core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-012023-02-2813172682core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-012023-02-2813172682core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2813172682core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2813172682core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2813172682core:Non-currentFinancialInstrumentscore:CostValuation2023-02-2813172682core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-2813172682core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-2813172682core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-2813172682core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-2813172682core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-2813172682core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-2813172682core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-2813172682core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-2813172682core:Non-currentFinancialInstrumentscore:CostValuation2022-02-2813172682core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-02-2813172682core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-02-2813172682core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-02-2813172682core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-02-2813172682core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-02-2813172682core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-02-2813172682core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-02-2813172682core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-02-2813172682bus:Director12022-03-012023-02-2813172682bus:Director22022-03-012023-02-28

WITCHOLOGY LTD

Registered Number
13172682
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

WITCHOLOGY LTD
Company Information
for the year from 1 March 2022 to 28 February 2023

Directors

BEAUCHAMP, Christie
DEAN, Louisa Emily

Registered Address

Whiteleaf Business Centre
11 Little Balmer
Buckingham
MK18 1TF

Registered Number

13172682 (England and Wales)
WITCHOLOGY LTD
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors55,9351,664
Cash at bank and on hand2,042651
7,9772,315
Creditors amounts falling due within one year6(7,949)(2,309)
Net current assets (liabilities)286
Total assets less current liabilities286
Net assets286
Capital and reserves
Called up share capital14
Profit and loss account272
Shareholders' funds286
The financial statements were approved and authorised for issue by the Board of Directors on 22 November 2023, and are signed on its behalf by:
DEAN, Louisa Emily
Director
Registered Company No. 13172682
WITCHOLOGY LTD
Notes to the Financial Statements
for the year ended 28 February 2023

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.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year22
5.Debtors

2023

2022

££
Other debtors4,0911,664
Prepayments and accrued income1,844-
Total5,9351,664
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, less any impairment losses for bad and doubtful debts.
6.Creditors within one year

2023

2022

££
Trade creditors / trade payables6,491-
Taxation and social security4871,337
Accrued liabilities and deferred income971972
Total7,9492,309
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.