11 November 2021 false No description of principal activity Taxfiler 2023.12 13738630business:PrivateLimitedCompanyLtd2021-11-112022-11-30 137386302021-11-10 137386302021-11-112022-11-30 13738630business:AuditExemptWithAccountantsReport2021-11-112022-11-30 13738630business:FilletedAccounts2021-11-112022-11-30 137386302022-11-30 13738630business:Director12021-11-112022-11-30 13738630business:RegisteredOffice2021-11-112022-11-30 13738630core:WithinOneYear2022-11-30 13738630core:AfterOneYear2022-11-30 13738630core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 13738630core:PreviouslyStatedAmount2022-11-30 13738630business:SmallEntities2021-11-112022-11-30 13738630countries:EnglandWales2021-11-112022-11-30 13738630core:LandBuildings2021-11-112022-11-30 13738630core:LandBuildings2021-11-10 13738630core:LandBuildings2022-11-30 13738630core:MoreThanFiveYears2022-11-30 13738630core:AfterOneYear2021-11-112022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 13738630 (England and Wales)
AWH DEVELOPMENTS LTD Unaudited accounts for the period from 11 November 2021 to 30 November 2022
AWH DEVELOPMENTS LTD Unaudited accounts Contents
Page
- 2 -
AWH DEVELOPMENTS LTD Company Information for the period from 11 November 2021 to 30 November 2022
Director
Anthony William Hayes
Company Number
13738630 (England and Wales)
Registered Office
C/O SWIFT ACCOUNTING,GROUND FLOOR THE CUSTOM HOUSE, THE STRAND BARNSTAPLE DEVON EX31 1EU ENGLAND
Accountants
Swift Accounting & Bookkeeping Services Ltd Ground Floor, The Custom House The Strand Barnstaple Devon EX31 1EU
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AWH DEVELOPMENTS LTD for the period from 11 November 2021 to 30 November 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AWH DEVELOPMENTS LTD for the period from 11 November 2021 to 30 November 2022 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Swift Accounting & Bookkeeping Services Ltd Chartered Accountants Ground Floor, The Custom House The Strand Barnstaple Devon EX31 1EU 8 February 2024
- 4 -
AWH DEVELOPMENTS LTD Statement of financial position as at 30 November 2022
2022 
Notes
£ 
Fixed assets
Tangible assets
528,916 
Current assets
Cash at bank and in hand
984 
Creditors: amounts falling due within one year
(162,508)
Net current liabilities
(161,524)
Total assets less current liabilities
367,392 
Creditors: amounts falling due after more than one year
(381,139)
Net liabilities
(13,747)
Capital and reserves
Profit and loss account
(13,747)
Shareholders' funds
(13,747)
For the period ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 February 2024 and were signed on its behalf by
Anthony William Hayes Director Company Registration No. 13738630
- 5 -
AWH DEVELOPMENTS LTD Notes to the Accounts for the period from 11 November 2021 to 30 November 2022
1
Statutory information
AWH DEVELOPMENTS LTD is a private company, limited by shares, registered in England and Wales, registration number 13738630. The registered office is C/O SWIFT ACCOUNTING,GROUND FLOOR, THE CUSTOM HOUSE, THE STRAND, BARNSTAPLE, DEVON, EX31 1EU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 6 -
AWH DEVELOPMENTS LTD Notes to the Accounts for the period from 11 November 2021 to 30 November 2022
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 11 November 2021
- 
Additions
528,916 
At 30 November 2022
528,916 
Depreciation
At 30 November 2022
- 
Net book value
At 30 November 2022
528,916 
5
Creditors: amounts falling due within one year
2022 
£ 
Trade creditors
1,080 
Loans from directors
160,528 
Accruals
900 
162,508 
6
Creditors: amounts falling due after more than one year
2022 
£ 
Other creditors
381,139 
Aggregate of amounts that fall due for payment after five years
381,139 
Fixed charges have been applied by the lenders, relating to both properties owned by the company.
7
Average number of employees
During the period the average number of employees was 0.
- 7 -