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2023-09-30 13653851 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 13653851 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 13653851 dpl-frs:Item8 2022-10-01 2023-09-30 13653851 dpl-frs:Item8 2022-09-30 13653851 dpl-frs:Item8 2023-09-30 13653851 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 13653851 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 13653851 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 13653851 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 13653851 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 13653851 dpl-frs:Item9 2022-10-01 2023-09-30 13653851 dpl-frs:Item9 2022-09-30 13653851 dpl-frs:Item9 2023-09-30 13653851 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 13653851 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 13653851 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 13653851 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 13653851 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 13653851 dpl-frs:Item10 2022-10-01 2023-09-30 13653851 dpl-frs:Item10 2022-09-30 13653851 dpl-frs:Item10 2023-09-30 13653851 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 13653851 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 13653851 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 13653851 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 13653851 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 13653851 dpl-frs:Item11 2022-10-01 2023-09-30 13653851 dpl-frs:Item11 2022-09-30 13653851 dpl-frs:Item11 2023-09-30 13653851 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 13653851 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 13653851 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 13653851 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 13653851 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 13653851 dpl-frs:Item12 2022-10-01 2023-09-30 13653851 dpl-frs:Item12 2022-09-30 13653851 dpl-frs:Item12 2023-09-30 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13653851 frs-core:ShareCapital 2022-09-30 13653851 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 2022-09-30 13653851 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-29 13653851 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 13653851 frs-core:RetainedEarningsAccumulatedLosses 2021-09-29 13653851 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 13653851 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-29 13653851 frs-countries:UnitedKingdom 2021-09-30 2022-09-30 13653851 frs-countries:Europe 2021-09-30 2022-09-30 13653851 frs-countries:NorthAmerica 2021-09-30 2022-09-30 13653851 frs-countries:SouthAmerica 2021-09-30 2022-09-30 13653851 frs-countries:Asia 2021-09-30 2022-09-30 13653851 frs-countries:RestWorldOutsideUK 2021-09-30 2022-09-30 13653851 frs-bus:HighestPaidDirector 2021-09-30 2022-09-30 13653851 frs-bus:PrivateLimitedCompanyLtd 2021-09-30 2022-09-30 13653851 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13653851 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-30 2022-09-30 13653851 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-30 2022-09-30 13653851 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-30 2022-09-30 13653851 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-30 2022-09-30 13653851 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-30 2022-09-30 13653851 frs-bus:OrdinaryShareClass1 2021-09-30 2022-09-30 13653851 frs-bus:OrdinaryShareClass1 2021-09-29 13653851 frs-bus:OrdinaryShareClass1 2022-09-30 13653851 frs-bus:OrdinaryShareClass2 2021-09-30 2022-09-30 13653851 frs-bus:OrdinaryShareClass2 2021-09-29 13653851 frs-bus:OrdinaryShareClass2 2022-09-30 13653851 frs-bus:OrdinaryShareClass3 2021-09-30 2022-09-30 13653851 frs-bus:OrdinaryShareClass3 2021-09-29 13653851 frs-bus:OrdinaryShareClass3 2022-09-30 13653851 frs-bus:OrdinaryShareClass4 2021-09-30 2022-09-30 13653851 frs-bus:OrdinaryShareClass4 2021-09-29 13653851 frs-bus:OrdinaryShareClass4 2022-09-30 13653851 frs-bus:OrdinaryShareClass5 2021-09-30 2022-09-30 13653851 frs-bus:OrdinaryShareClass5 2021-09-29 13653851 frs-bus:OrdinaryShareClass5 2022-09-30 13653851 frs-bus:PreferenceShareClass1 2021-09-30 2022-09-30 13653851 frs-bus:PreferenceShareClass1 2021-09-29 13653851 frs-bus:PreferenceShareClass1 2022-09-30 13653851 frs-bus:PreferenceShareClass2 2021-09-30 2022-09-30 13653851 frs-bus:PreferenceShareClass2 2021-09-29 13653851 frs-bus:PreferenceShareClass2 2022-09-30 13653851 frs-bus:PreferenceShareClass3 2021-09-30 2022-09-30 13653851 frs-bus:PreferenceShareClass3 2021-09-29 13653851 frs-bus:PreferenceShareClass3 2022-09-30 13653851 frs-bus:PreferenceShareClass4 2021-09-30 2022-09-30 13653851 frs-bus:PreferenceShareClass4 2021-09-29 13653851 frs-bus:PreferenceShareClass4 2022-09-30 13653851 frs-bus:PreferenceShareClass5 2021-09-30 2022-09-30 13653851 frs-bus:PreferenceShareClass5 2021-09-29 13653851 frs-bus:PreferenceShareClass5 2022-09-30 13653851 1 2021-09-30 2022-09-30 13653851 1 2022-09-30 13653851 1 2021-09-30 2022-09-30 13653851 frs-core:LeasedAssets 2021-09-30 2022-09-30 13653851 frs-core:OwnedAssets 2021-09-30 2022-09-30 13653851 frs-core:CurrencyRisk 2021-09-30 2022-09-30 13653851 frs-core:MarketRisk 2021-09-30 2022-09-30 13653851 frs-core:InterestRateRisk 2021-09-30 2022-09-30 13653851 frs-core:DeferredTaxation 2021-09-30 2022-09-30 13653851 frs-core:DeferredTaxation 2021-09-29 13653851 frs-core:DeferredTaxation 2022-09-30 13653851 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 2022-09-30 13653851 frs-core:OtherProvisionsContingentLiabilities 2021-09-29 13653851 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 13653851 frs-core:ProvisionsDeferredTax 2022-09-30 13653851 frs-core:OtherDeferredTax 2022-09-30 13653851 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 13653851 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 13653851 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 13653851 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 2022-09-30 13653851 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-29 13653851 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 13653851 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 2022-09-30 13653851 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-29 13653851 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 13653851 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 2022-09-30 13653851 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-29 13653851 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 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13653851 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 13653851 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 13653851 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 13653851 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 13653851 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 13653851 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 13653851 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 13653851 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 13653851 frs-core:ListedExchangeTraded 2022-09-30 13653851 frs-core:ListedExchangeTraded 2021-09-29 13653851 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-29 13653851 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 13653851 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 13653851 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 13653851 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 13653851 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 13653851 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 13653851 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 13653851 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-29 13653851 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 13653851 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 13653851 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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Registered number: 13653851
The Windley Group Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 13653851
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 977 1,490
977 1,490
CURRENT ASSETS
Debtors 17,217 19,086
Investments 14,541 59,621
Cash at bank and in hand 11,668 4,800
43,426 83,507
Creditors: Amounts Falling Due Within One Year (153,000 ) (112,817 )
NET CURRENT ASSETS (LIABILITIES) (109,574 ) (29,310 )
TOTAL ASSETS LESS CURRENT LIABILITIES (108,597 ) (27,820 )
NET LIABILITIES (108,597 ) (27,820 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (108,697 ) (27,920 )
SHAREHOLDERS' FUNDS (108,597) (27,820)
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Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Luke Windley
Director
17/12/2023
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
The Windley Group Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number 13653851 . The registered office is 2 Olympus House Howley Park Business Village, Pullan Way, Morley, West Yorkshire, LS27 0BZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% on Straight Line Method
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: NIL)
1 -
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4. Tangible Assets
Total
£
Cost
As at 1 October 2022 1,554
As at 30 September 2023 1,554
Depreciation
As at 1 October 2022 64
Provided during the period 513
As at 30 September 2023 577
Net Book Value
As at 30 September 2023 977
As at 1 October 2022 1,490
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors: 2023: £12,401 (2022: £14,270).
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