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REGISTERED NUMBER: 09138150 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31st July 2023

for

D W H Investments Limited

D W H Investments Limited (Registered number: 09138150)






Contents of the Financial Statements
for the year ended 31st July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D W H Investments Limited

Company Information
for the year ended 31st July 2023







DIRECTOR: C Haigh





REGISTERED OFFICE: Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE





REGISTERED NUMBER: 09138150 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

D W H Investments Limited (Registered number: 09138150)

Balance Sheet
31st July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,963 19,956
Investments 5 184,414 179,179
Investment property 6 395,585 395,585
596,962 594,720

CURRENT ASSETS
Debtors 7 720 720
Cash at bank and in hand 4,357 14,418
5,077 15,138
CREDITORS
Amounts falling due within one year 8 33,331 38,312
NET CURRENT LIABILITIES (28,254 ) (23,174 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

568,708

571,546

CREDITORS
Amounts falling due after more than one
year

9

(335,275

)

(351,586

)

PROVISIONS FOR LIABILITIES (3,223 ) (3,792 )
NET ASSETS 230,210 216,168

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 230,110 216,068
SHAREHOLDERS' FUNDS 230,210 216,168

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

D W H Investments Limited (Registered number: 09138150)

Balance Sheet - continued
31st July 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th March 2024 and were signed by:





C Haigh - Director


D W H Investments Limited (Registered number: 09138150)

Notes to the Financial Statements
for the year ended 31st July 2023

1. STATUTORY INFORMATION

D W H Investments Limited 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

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

D W H Investments Limited (Registered number: 09138150)

Notes to the Financial Statements - continued
for the year ended 31st July 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st August 2022
and 31st July 2023 36,723
DEPRECIATION
At 1st August 2022 16,767
Charge for year 2,993
At 31st July 2023 19,760
NET BOOK VALUE
At 31st July 2023 16,963
At 31st July 2022 19,956

5. FIXED ASSET INVESTMENTS
Listed
investments
£   
COST OR VALUATION
At 1st August 2022 179,179
Additions 37,380
Disposals (36,026 )
Revaluations 3,881
At 31st July 2023 184,414
NET BOOK VALUE
At 31st July 2023 184,414
At 31st July 2022 179,179


6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st August 2022
and 31st July 2023 395,585
NET BOOK VALUE
At 31st July 2023 395,585
At 31st July 2022 395,585

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 720 720

D W H Investments Limited (Registered number: 09138150)

Notes to the Financial Statements - continued
for the year ended 31st July 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 23,406 23,406
Taxation and social security 7,005 8,367
Other creditors 2,920 6,539
33,331 38,312

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 143,851 161,162
Other creditors 191,424 190,424
335,275 351,586

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 73,634 90,945

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 167,257 184,568

The bank loan is secured by fixed and floating charges over the freehold property and undertakings owned by the company.

11. RELATED PARTY DISCLOSURES

Haigh Rail Limited is a Company related by common control. Haigh Rail Limited has provided DWH Investments Limited with an interest free loan. The balance outstanding at the year end of £191,424 (2022 - £190,424) which is included in creditors due after more than one year.

12. ULTIMATE CONTROLLING PARTY

The controlling party is C Haigh.