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frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-30 08172020 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-30 08172020 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-30 08172020 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-30 08172020 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-30 08172020 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-30 08172020 dpl-frs:CostSales 2021-01-01 2021-12-30 08172020 dpl-frs:CostSales 2020-12-31 08172020 dpl-frs:CostSales 2021-12-30 08172020 dpl-frs:DistributionCosts 2021-01-01 2021-12-30 08172020 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-30 08172020 frs-bus:Director1 2021-01-01 2021-12-30 08172020 frs-bus:Director1 2020-12-31 08172020 frs-bus:Director1 2021-12-30 08172020 1 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 1 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 1 2021-12-30 08172020 2 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 2 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 2 2021-12-30 08172020 3 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 3 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 3 2021-12-30 08172020 4 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 4 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 4 2021-12-30 08172020 5 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 5 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 5 2021-12-30 08172020 6 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 6 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 6 2021-12-30 08172020 7 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 7 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 7 2021-12-30 08172020 8 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 8 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 8 2021-12-30 08172020 9 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 9 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 9 2021-12-30 08172020 10 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 10 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 10 2021-12-30 08172020 11 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 11 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 11 2021-12-30 08172020 12 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 12 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 12 2021-12-30 08172020 13 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 13 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 13 2021-12-30 08172020 14 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 14 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 14 2021-12-30 08172020 15 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 15 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 15 2021-12-30 08172020 16 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 16 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 16 2021-12-30 08172020 17 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 17 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 17 2021-12-30 08172020 18 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 18 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 18 2021-12-30 08172020 19 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 19 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 19 2021-12-30 08172020 20 2021-01-01 2021-12-30 08172020 frs-core:CurrentFinancialInstruments 20 2021-12-30 08172020 frs-core:Non-currentFinancialInstruments 20 2021-12-30 08172020 dpl-frs:Item1 2021-01-01 2021-12-30 08172020 dpl-frs:Item1 2020-12-31 08172020 dpl-frs:Item1 2021-12-30 08172020 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-30 08172020 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 08172020 dpl-frs:CostSales dpl-frs:Item1 2021-12-30 08172020 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-30 08172020 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-30 08172020 dpl-frs:Item2 2021-01-01 2021-12-30 08172020 dpl-frs:Item2 2020-12-31 08172020 dpl-frs:Item2 2021-12-30 08172020 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-30 08172020 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 08172020 dpl-frs:CostSales dpl-frs:Item2 2021-12-30 08172020 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-30 08172020 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-30 08172020 dpl-frs:Item3 2021-01-01 2021-12-30 08172020 dpl-frs:Item3 2020-12-31 08172020 dpl-frs:Item3 2021-12-30 08172020 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-30 08172020 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 08172020 dpl-frs:CostSales dpl-frs:Item3 2021-12-30 08172020 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-30 08172020 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-30 08172020 dpl-frs:Item4 2021-01-01 2021-12-30 08172020 dpl-frs:Item4 2020-12-31 08172020 dpl-frs:Item4 2021-12-30 08172020 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-30 08172020 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 08172020 dpl-frs:CostSales dpl-frs:Item4 2021-12-30 08172020 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-30 08172020 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-30 08172020 dpl-frs:Item5 2021-01-01 2021-12-30 08172020 dpl-frs:Item5 2020-12-31 08172020 dpl-frs:Item5 2021-12-30 08172020 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-30 08172020 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 08172020 dpl-frs:CostSales dpl-frs:Item5 2021-12-30 08172020 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-30 08172020 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-30 08172020 dpl-frs:Item6 2021-01-01 2021-12-30 08172020 dpl-frs:Item6 2020-12-31 08172020 dpl-frs:Item6 2021-12-30 08172020 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-30 08172020 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 08172020 dpl-frs:CostSales dpl-frs:Item6 2021-12-30 08172020 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-30 08172020 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-30 08172020 dpl-frs:Item7 2021-01-01 2021-12-30 08172020 dpl-frs:Item7 2020-12-31 08172020 dpl-frs:Item7 2021-12-30 08172020 dpl-frs:CostSales dpl-frs:Item7 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Registered number: 08172020
WSG Midland Holdings Limited
Financial Statements
For The Year Ended 30 December 2022
MAS Accountancy Limited
39 High Street
Orpington
BR6 0JE
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08172020
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 58,000 58,000
58,000 58,000
CURRENT ASSETS
Debtors 5 18,477 36,651
Cash at bank and in hand 1,295 (41,558 )
19,772 (4,907 )
Creditors: Amounts Falling Due Within One Year 6 - (10,160 )
NET CURRENT ASSETS (LIABILITIES) 19,772 (15,067 )
TOTAL ASSETS LESS CURRENT LIABILITIES 77,772 42,933
Creditors: Amounts Falling Due After More Than One Year 7 (33,614 ) -
NET ASSETS 44,158 42,933
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 44,058 42,833
SHAREHOLDERS' FUNDS 44,158 42,933
Page 1
Page 2
For the year ending 30 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Stanley
Director
28 November 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
WSG Midland Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08172020 . The registered office is 39 High Street, Orpington, Kent, BR6 0JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% Reducing
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2021: 3)
1 3
4. Intangible Assets
Goodwill
£
Cost
As at 31 December 2021 64,000
As at 30 December 2022 64,000
Amortisation
As at 31 December 2021 6,000
As at 30 December 2022 6,000
Net Book Value
As at 30 December 2022 58,000
As at 31 December 2021 58,000
Page 3
Page 4
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 18,477 36,651
18,477 36,651
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors - 348
Other taxes and social security - 4,406
VAT - 4,574
Director's loan account - 832
- 10,160
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 33,614 -
33,614 -
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
Page 4