IRIS Accounts Production v23.1.0.753 14102267 director 12.5.22 30.6.23 30.6.23 0 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure141022672022-05-11141022672023-06-30141022672022-05-122023-06-30141022672022-05-1114102267ns15:EnglandWales2022-05-122023-06-3014102267ns14:PoundSterling2022-05-122023-06-3014102267ns10:Director12022-05-122023-06-3014102267ns10:PrivateLimitedCompanyLtd2022-05-122023-06-3014102267ns10:SmallEntities2022-05-122023-06-3014102267ns10:AuditExempt-NoAccountantsReport2022-05-122023-06-3014102267ns10:SmallCompaniesRegimeForDirectorsReport2022-05-122023-06-3014102267ns10:SmallCompaniesRegimeForAccounts2022-05-122023-06-3014102267ns10:FullAccounts2022-05-122023-06-3014102267ns10:RegisteredOffice2022-05-122023-06-3014102267ns5:CurrentFinancialInstruments2023-06-3014102267ns5:Non-currentFinancialInstruments2023-06-3014102267ns5:ShareCapital2023-06-3014102267ns5:RetainedEarningsAccumulatedLosses2023-06-3014102267ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3014102267ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-06-30
REGISTERED NUMBER: 14102267 (England and Wales)















FINANCIAL STATEMENTS FOR THE PERIOD 12 MAY 2022 TO 30 JUNE 2023

FOR

WJR CAP PROPCO LIMITED

WJR CAP PROPCO LIMITED (REGISTERED NUMBER: 14102267)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 12 MAY 2022 TO 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WJR CAP PROPCO LIMITED

COMPANY INFORMATION
FOR THE PERIOD 12 MAY 2022 TO 30 JUNE 2023







DIRECTOR: Mr W J Rees





REGISTERED OFFICE: Smith House
George Street
Nailsworth
Stroud
Gloucestershire
GL6 0AG





REGISTERED NUMBER: 14102267 (England and Wales)





ACCOUNTANTS: Shiner Mitchell Fisher & Co Ltd
Smith House
George Street
Nailsworth
Stroud
Gloucestershire
GL6 0AG

WJR CAP PROPCO LIMITED (REGISTERED NUMBER: 14102267)

BALANCE SHEET
30 JUNE 2023

Notes £    £   
FIXED ASSETS
Investment property 4 650,000

CURRENT ASSETS
Debtors 5 4,208
Cash at bank 3,422
7,630
CREDITORS
Amounts falling due within one year 6 298,406
NET CURRENT LIABILITIES (290,776 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

359,224

CREDITORS
Amounts falling due after more than one
year

7

(334,950

)

PROVISIONS FOR LIABILITIES (14,920 )
NET ASSETS 9,354

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 9,254
9,354

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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.

WJR CAP PROPCO LIMITED (REGISTERED NUMBER: 14102267)

BALANCE SHEET - continued
30 JUNE 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 12 February 2024 and were signed by:





Mr W J Rees - Director


WJR CAP PROPCO LIMITED (REGISTERED NUMBER: 14102267)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 12 MAY 2022 TO 30 JUNE 2023

1. STATUTORY INFORMATION

WJR Cap Propco 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.

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 period 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 period 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 period was NIL.

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 629,380
Revaluations 20,620
At 30 June 2023 650,000
NET BOOK VALUE
At 30 June 2023 650,000

WJR CAP PROPCO LIMITED (REGISTERED NUMBER: 14102267)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 12 MAY 2022 TO 30 JUNE 2023

4. INVESTMENT PROPERTY - continued

Fair value at 30 June 2023 is represented by:
£   
Valuation in 2023 650,000

If investment property had not been revalued it would have been included at the following historical cost:

£   
Cost 629,380

Investment property was valued on an open market basis on 30 June 2023 by the director .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 4,208

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed to group undertakings 112,801
Taxation and social security 834
Other creditors 184,771
298,406

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Bank loans 334,950

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans 334,950

8. RELATED PARTY DISCLOSURES

During the year Mr W J Rees has made an interest free unsecured loan to the company. The balance due to Mr W J Rees at 30 June 2023 was £183,750.

During the year the company has received a loan from WJR Cap Limited, its parent company. The balance included in creditors in respect of this loan at 30 June 2023 was £112,801.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr W J Rees.