Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-31falseNo description of principal activity2022-08-013false3trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13515744 2022-08-01 2023-07-31 13515744 2021-07-16 2022-07-31 13515744 2023-07-31 13515744 2022-07-31 13515744 c:Director3 2022-08-01 2023-07-31 13515744 d:CurrentFinancialInstruments 2023-07-31 13515744 d:CurrentFinancialInstruments 2022-07-31 13515744 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 13515744 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 13515744 d:ShareCapital 2023-07-31 13515744 d:ShareCapital 2022-07-31 13515744 d:RetainedEarningsAccumulatedLosses 2023-07-31 13515744 d:RetainedEarningsAccumulatedLosses 2022-07-31 13515744 c:FRS102 2022-08-01 2023-07-31 13515744 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 13515744 c:FullAccounts 2022-08-01 2023-07-31 13515744 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 13515744 6 2022-08-01 2023-07-31 13515744 e:PoundSterling 2022-08-01 2023-07-31 iso4217:GBP xbrli:pure

Registered number: 13515744










WWND DEVELOPMENT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2023

 
WWND DEVELOPMENT LIMITED
REGISTERED NUMBER: 13515744

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
75
75

  
75
75

Current assets
  

Debtors: amounts falling due within one year
 5 
290
150

Cash at bank and in hand
 6 
142
345

  
432
495

Creditors: amounts falling due within one year
 7 
(450)
(450)

Net current (liabilities)/assets
  
 
 
(18)
 
 
45

Total assets less current liabilities
  
57
120

  

Net assets
  
57
120


Capital and reserves
  

Called up share capital 
  
120
120

Profit and loss account
  
(63)
-

  
57
120


The directors consider 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 directors acknowledge their 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 income statement 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 13 February 2024.




M J Arnold
Director

Page 1

 
WWND DEVELOPMENT LIMITED
REGISTERED NUMBER: 13515744

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2023

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
WWND DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

WWND Development Limited is a private company limited by shares. The company registered office is First Floor, Highfield House, Bartons Road, Fordingbridge, SP6 1JD. The financial statements are prepared in pounds sterling.

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 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

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 3

 
WWND DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2022
75



At 31 July 2023
75





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
290
150

290
150



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
142
345

142
345



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
450
450

450
450



Page 4