1 January 2023 false No description of principal activity Taxfiler 2023.10 true 09221464business:PrivateLimitedCompanyLtd2023-01-012023-12-31 092214642022-12-31 092214642023-01-012023-12-31 09221464business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 09221464business:FilletedAccounts2023-01-012023-12-31 092214642023-12-31 09221464business:Director12023-01-012023-12-31 09221464business:Director22023-01-012023-12-31 09221464business:RegisteredOffice2023-01-012023-12-31 092214642022-12-31 09221464core:WithinOneYear2023-12-31 09221464core:WithinOneYear2022-12-31 09221464core:AfterOneYear2023-12-31 09221464core:AfterOneYear2022-12-31 09221464core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 09221464core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 09221464core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 09221464core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 09221464core:PreviouslyStatedAmount2023-12-31 09221464core:PreviouslyStatedAmount2022-12-31 09221464business:SmallEntities2023-01-012023-12-31 09221464countries:EnglandWales2023-01-012023-12-31 09221464core:FurnitureFittings2023-01-012023-12-31 09221464core:ComputerEquipment2023-01-012023-12-31 09221464core:PlantMachinery2022-12-31 09221464core:ComputerEquipment2022-12-31 09221464core:PlantMachinery2023-01-012023-12-31 09221464core:PlantMachinery2023-12-31 09221464core:ComputerEquipment2023-12-31 09221464business:OrdinaryShareClass12023-01-012023-12-31 09221464business:OrdinaryShareClass12022-01-012022-12-31 092214642022-01-012022-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09221464 (England and Wales)
Where To Next Limited Unaudited accounts for the year ended 31 December 2023
Where To Next Limited Unaudited accounts Contents
Page
- 2 -
Where To Next Limited Company Information for the year ended 31 December 2023
Directors
Tamara Lohan James Lohan
Company Number
09221464 (England and Wales)
Registered Office
281 Pope's Lane London W5 4NH
Accountants
Westerly Accountancy Ltd 24 Orchard Road Wrafton Braunton EX33 2DZ
- 3 -
Where To Next Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,256 
3,517 
Current assets
Debtors
370 
233 
Cash at bank and in hand
48,275 
56,201 
48,645 
56,434 
Creditors: amounts falling due within one year
(10,478)
(13,204)
Net current assets
38,167 
43,230 
Total assets less current liabilities
41,423 
46,747 
Creditors: amounts falling due after more than one year
(8,141)
(13,141)
Net assets
33,282 
33,606 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
33,272 
33,596 
Shareholders' funds
33,282 
33,606 
For the year ending 31 December 2023 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 directors acknowledge their 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 of Directors and authorised for issue on 18 January 2024 and were signed on its behalf by
Tamara Lohan Director Company Registration No. 09221464
- 4 -
Where To Next Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Where To Next Limited is a private company, limited by shares, registered in England and Wales, registration number 09221464. The registered office is 281 Pope's Lane, London, W5 4NH.
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 remained unchanged from the previous year, and also 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.
Going concern
These financial statements are prepared on a going concern basis. The directors have considered the impact of current economic conditions and the impact of the ongoing Ukraine conflict on the business and have concluded that there is a reasonable expectation that the company will continue in existence for the forseeable future. The directors believe that the company will have sufficient funds to settle all of its liabilities as they fall due for a period of at least 12 months from the signing of these financial statements.
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:
Fixtures & fittings
20% straight line
Computer equipment
33% straight line
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
- 5 -
Where To Next Limited Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
21,205 
2,395 
23,600 
Additions
- 
962 
962 
At 31 December 2023
21,205 
3,357 
24,562 
Depreciation
At 1 January 2023
17,798 
2,285 
20,083 
Charge for the year
1,061 
162 
1,223 
At 31 December 2023
18,859 
2,447 
21,306 
Net book value
At 31 December 2023
2,346 
910 
3,256 
At 31 December 2022
3,407 
110 
3,517 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
370 
- 
Other debtors
- 
233 
370 
233 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
5,000 
5,000 
VAT
- 
4,342 
Taxes and social security
- 
862 
Other creditors
40 
- 
Loans from directors
3,038 
- 
Accruals
2,400 
3,000 
10,478 
13,204 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
8,141 
13,141 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
- 6 -
Where To Next Limited Notes to the Accounts for the year ended 31 December 2023
9
Transactions with related parties
At the year end, £3,038 was owed to the directors of the Company (2022: owed from directors £233). Loans to directors are repayable on demand and subject to interest on overdrawn balances at the official rate.
10
Average number of employees
During the year the average number of employees was 1 (2022: 1).
- 7 -