WENTBROOK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Wentbrook Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC155905. The registered office is Brodies WS, 15 Atholl Crescent, Edinburgh, EH3 8HA.
The company was dormant throughout the current and previous year.
2.ACCOUNTING POLICIES
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BASIS OF PREPARATION OF FINANCIAL STATEMENTS
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The financial statements have been prepared under the historical cost convention 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.
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
The company's fixed assets are Superiorities, and therefore in the director's opinion depreciation would be inappropriate.
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The average monthly number of employees, including directors, during the year was 2 (2022 - 2).
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