Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-04-01falseHolding company22false 04808072 2022-04-01 2023-03-31 04808072 2021-04-01 2022-03-31 04808072 2023-03-31 04808072 2022-03-31 04808072 c:Director1 2022-04-01 2023-03-31 04808072 d:CurrentFinancialInstruments 2023-03-31 04808072 d:CurrentFinancialInstruments 2022-03-31 04808072 d:ShareCapital 2023-03-31 04808072 d:ShareCapital 2022-03-31 04808072 d:RetainedEarningsAccumulatedLosses 2023-03-31 04808072 d:RetainedEarningsAccumulatedLosses 2022-03-31 04808072 c:EntityHasNeverTraded 2022-04-01 2023-03-31 04808072 c:FRS102 2022-04-01 2023-03-31 04808072 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 04808072 c:FullAccounts 2022-04-01 2023-03-31 04808072 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 04808072 6 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 04808072










WILMAT PLANT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

 
WILMAT PLANT LIMITED
REGISTERED NUMBER: 04808072

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
9,900
9,900

Current assets
  

Debtors: amounts falling due within one year
 5 
-
100,000

Cash at bank and in hand
  
100,100
100

  

Net assets
  
110,000
110,000


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
100,000
100,000

  
110,000
110,000


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 August 2023.




D Hurt
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
WILMAT PLANT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Wilmat Plant Limited is a private company limited by shares, incorporated in England and Wales (registered number:04808072). Its registered office address is 1 Chequers Close, Ranby, Retford,
Nottinghamshire, DN22 8JX. The principal activity of the Company is that of a holding Company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

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's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 2

 
WILMAT PLANT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2022
9,900



At 31 March 2023
9,900





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
-
100,000

-
100,000


 
Page 3