WHGS Activities Limited 02943632 false 2022-09-01 2023-10-31 2023-10-31 The principal activity of the company is the provision of facilities at William Hulme's Grammar School Digita Accounts Production Advanced 6.30.9574.0 true true 02943632 2022-09-01 2023-10-31 02943632 2023-10-31 02943632 bus:Original 2023-10-31 02943632 core:RetainedEarningsAccumulatedLosses 2023-10-31 02943632 core:ShareCapital 2023-10-31 02943632 core:CurrentFinancialInstruments core:WithinOneYear 2023-10-31 02943632 bus:SmallEntities 2022-09-01 2023-10-31 02943632 bus:AuditExemptWithAccountantsReport 2022-09-01 2023-10-31 02943632 bus:FullAccounts 2022-09-01 2023-10-31 02943632 bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-10-31 02943632 bus:RegisteredOffice 2022-09-01 2023-10-31 02943632 bus:Director6 2022-09-01 2023-10-31 02943632 bus:PrivateLimitedCompanyLtd 2022-09-01 2023-10-31 02943632 core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-10-31 02943632 core:ShareCapital 2022-09-01 2023-10-31 02943632 countries:EnglandWales 2022-09-01 2023-10-31 02943632 2022-08-31 02943632 core:RetainedEarningsAccumulatedLosses 2022-08-31 02943632 core:ShareCapital 2022-08-31 02943632 2021-09-01 2022-08-31 02943632 2022-08-31 02943632 core:CurrentFinancialInstruments core:WithinOneYear 2022-08-31 02943632 core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 02943632 core:ShareCapital 2021-09-01 2022-08-31 02943632 2021-08-31 02943632 core:RetainedEarningsAccumulatedLosses 2021-08-31 02943632 core:ShareCapital 2021-08-31 iso4217:GBP xbrli:pure

Registration number: 02943632

WHGS Activities Limited

Unaudited Financial Statements

for the Period from 1 September 2022 to 31 October 2023

 

WHGS Activities Limited

Contents

Balance Sheet

1

Statement of Changes in Equity

2

Notes to the Unaudited Financial Statements

3 to 4

 

WHGS Activities Limited

(Registration number: 02943632)
Balance Sheet as at 31 October 2023

Note

2023
£

2022
£

Current assets

 

Cash at bank and in hand

 

-

5,764

Creditors: Amounts falling due within one year

4

-

(3,409)

Net assets

 

-

2,355

Capital and reserves

 

Called up share capital

-

2

Retained earnings

-

2,353

Shareholders' funds

 

-

2,355

For the financial period ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 January 2024 and signed on its behalf by:
 

.........................................
Mr J D Marsden
Director

 

WHGS Activities Limited

Statement of Changes in Equity for the Period from 1 September 2022 to 31 October 2023

Share capital
£

Retained earnings
£

Total
£

At 1 September 2022

2

2,353

2,355

Profit for the period

-

43

43

Gift Aid to Academy Trust

-

(2,396)

(2,396)

Other share capital movements

(2)

-

(2)

At 31 October 2023

-

-

-

Share capital
£

Retained earnings
£

Total
£

At 1 September 2021

2

2,353

2,355

Profit for the period

-

77,395

77,395

Gift Aid to Academy Trust

-

(77,395)

(77,395)

At 31 August 2022

2

2,353

2,355

 

WHGS Activities Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 31 October 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Spring Bridge Road
Manchester
Lancashire
M16 8PR

2

Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with FRS 102 Section 1A - the financial reporting standard applicable in the UK and Republic of Ireland, and the Companies Act.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

WHGS Activities Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 31 October 2023

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2022 - 2).

4

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Taxation and social security

-

13

Accruals and deferred income

-

3,396

-

3,409

5

Gift Aid

Gift Aid of £2,396 (2022: £77,395) paid to William Hulme's Grammar School Foundation, the company's parent.