Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01falseNo description of principal activity22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsetrue 04451051 2022-04-01 2023-03-31 04451051 2021-04-01 2022-03-31 04451051 2023-03-31 04451051 2022-03-31 04451051 c:Director1 2022-04-01 2023-03-31 04451051 c:Director2 2022-04-01 2023-03-31 04451051 c:RegisteredOffice 2022-04-01 2023-03-31 04451051 d:Buildings d:LongLeaseholdAssets 2022-04-01 2023-03-31 04451051 d:Buildings d:LongLeaseholdAssets 2023-03-31 04451051 d:Buildings d:LongLeaseholdAssets 2022-03-31 04451051 d:PlantMachinery 2022-04-01 2023-03-31 04451051 d:PlantMachinery 2023-03-31 04451051 d:PlantMachinery 2022-03-31 04451051 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04451051 d:MotorVehicles 2022-04-01 2023-03-31 04451051 d:MotorVehicles 2023-03-31 04451051 d:MotorVehicles 2022-03-31 04451051 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04451051 d:FurnitureFittings 2022-04-01 2023-03-31 04451051 d:FurnitureFittings 2023-03-31 04451051 d:FurnitureFittings 2022-03-31 04451051 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04451051 d:ComputerEquipment 2022-04-01 2023-03-31 04451051 d:ComputerEquipment 2023-03-31 04451051 d:ComputerEquipment 2022-03-31 04451051 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04451051 d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04451051 d:CurrentFinancialInstruments 2023-03-31 04451051 d:CurrentFinancialInstruments 2022-03-31 04451051 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 04451051 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 04451051 d:ShareCapital 2023-03-31 04451051 d:ShareCapital 2022-03-31 04451051 d:RetainedEarningsAccumulatedLosses 2023-03-31 04451051 d:RetainedEarningsAccumulatedLosses 2022-03-31 04451051 c:FRS102 2022-04-01 2023-03-31 04451051 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 04451051 c:FullAccounts 2022-04-01 2023-03-31 04451051 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure
Company registration number: 04451051







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2023


WHELEHAN CONSTRUCTION LTD






































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WHELEHAN CONSTRUCTION LTD
 


 
COMPANY INFORMATION


Directors
Mr N C Whelehan 
Ms T De Castro 




Registered number
04451051



Registered office
Centrum House
36 Station Road

Egham

Surrey

TW20 9LF




Trading Address
69 High Street

Eton

Berkshire

SL4 6AA






Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


WHELEHAN CONSTRUCTION LTD
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 5


 


WHELEHAN CONSTRUCTION LTD
REGISTERED NUMBER:04451051



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
49,342
54,337

  
49,342
54,337

Current assets
  

Debtors: amounts falling due within one year
 5 
1,715
10,891

Cash at bank and in hand
  
225,659
311,518

  
227,374
322,409

Creditors: amounts falling due within one year
 6 
(70,276)
(167,468)

Net current assets
  
 
 
157,098
 
 
154,941

Total assets less current liabilities
  
206,440
209,278

  

Net assets
  
206,440
209,278


Capital and reserves
  

Called up share capital 
  
101
101

Profit and loss account
  
206,339
209,177

  
206,440
209,278


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 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 by: 



Mr N C Whelehan
Director
Date: 29 February 2024

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 


WHELEHAN CONSTRUCTION LTD
 


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

1.


General information

Whelehan Construction Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound 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

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is generated through construction and civil engineering projects and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Page 2

 


WHELEHAN CONSTRUCTION LTD
 


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

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Long-term leasehold property
-
2%
on cost
Plant and machinery
-
25%
straight line
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance
Computer equipment
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

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.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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

Page 3

 


WHELEHAN CONSTRUCTION LTD
 


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

4.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment

£
£
£
£
£



Cost or valuation


At 1 April 2022
47,572
211,619
43,656
12,929
3,730


Additions
-
-
-
-
1,550



At 31 March 2023

47,572
211,619
43,656
12,929
5,280



Depreciation


At 1 April 2022
2,865
208,194
41,545
10,202
2,363


Charge for the year on owned assets
951
3,425
528
560
1,081



At 31 March 2023

3,816
211,619
42,073
10,762
3,444



Net book value



At 31 March 2023
43,756
-
1,583
2,167
1,836



At 31 March 2022
44,707
3,425
2,111
2,727
1,367

Total

£



Cost or valuation


At 1 April 2022
319,506


Additions
1,550



At 31 March 2023

321,056



Depreciation


At 1 April 2022
265,169


Charge for the year on owned assets
6,545



At 31 March 2023

271,714



Net book value



At 31 March 2023
49,342



At 31 March 2022
54,337

Page 4

 


WHELEHAN CONSTRUCTION LTD
 


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

5.


Debtors

2023
2022
£
£


Other debtors
1,715
10,891

1,715
10,891



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
5,380
6,301

Corporation tax
9,269
-

Other taxation and social security
1,366
1,072

Other creditors
861
134,595

Accruals and deferred income
53,400
25,500

70,276
167,468



7.


Related party transactions

At the balance sheet date the company owed the directors £671 (2022 £132,157). The folowing amounts were advanced in the year

2023
2022
£
£
Balance at start of the year

(132,157)

(77,640)
 
Amount advance

157,854

42,506
 
Amount repaid

(26,368)

(97,023)
 
(671)

(132,157)
 

 
Page 5