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07409560 dpl-frs:Item6 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 07409560 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 07409560 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 07409560 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 07409560 dpl-frs:Item7 2021-07-01 2022-06-30 07409560 dpl-frs:Item7 2021-06-30 07409560 dpl-frs:Item7 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 07409560 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 07409560 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 07409560 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 07409560 dpl-frs:Item8 2021-07-01 2022-06-30 07409560 dpl-frs:Item8 2021-06-30 07409560 dpl-frs:Item8 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 07409560 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 07409560 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 07409560 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 07409560 dpl-frs:Item9 2021-07-01 2022-06-30 07409560 dpl-frs:Item9 2021-06-30 07409560 dpl-frs:Item9 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 07409560 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 07409560 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 07409560 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 07409560 dpl-frs:Item10 2021-07-01 2022-06-30 07409560 dpl-frs:Item10 2021-06-30 07409560 dpl-frs:Item10 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 07409560 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 07409560 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 07409560 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 07409560 dpl-frs:Item11 2021-07-01 2022-06-30 07409560 dpl-frs:Item11 2021-06-30 07409560 dpl-frs:Item11 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 07409560 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 07409560 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 07409560 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 07409560 dpl-frs:Item12 2021-07-01 2022-06-30 07409560 dpl-frs:Item12 2021-06-30 07409560 dpl-frs:Item12 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 07409560 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 07409560 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 07409560 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 07409560 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 07409560 1 2021-07-01 2022-06-30 07409560 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 07409560
Woldingham Financial Services Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Maurice J Bushell & Co Ltd.
Certified Chartered Accountants
Units 4 & 5 Brightwell Barns
Waldringfield Road
Brightwell
Suffolk
IP10 0BJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 07409560
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 10,680 16,677
10,680 16,677
CURRENT ASSETS
Debtors 6 1,345 555
Cash at bank and in hand 242,139 237,798
243,484 238,353
Creditors: Amounts Falling Due Within One Year 7 (75,177 ) (80,484 )
NET CURRENT ASSETS (LIABILITIES) 168,307 157,869
TOTAL ASSETS LESS CURRENT LIABILITIES 178,987 174,546
NET ASSETS 178,987 174,546
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 178,985 174,544
SHAREHOLDERS' FUNDS 178,987 174,546
Page 1
Page 2
For the year ending 30 June 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.
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.
On behalf of the board
Mr Neil Foreman
Director
7 February 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 July 2021 2 166,200 166,202
Profit for the year and total comprehensive income - 332,648 332,648
Dividends paid - (324,304) (324,304)
As at 30 June 2022 and 1 July 2022 2 174,544 174,546
Profit for the year and total comprehensive income - 279,384 279,384
Dividends paid - (274,943) (274,943)
As at 30 June 2023 2 178,985 178,987
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Woldingham Financial Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07409560 . The registered office is Stac Pollaidh Southfields Road, Woldingham, Caterham, Surrey, CR3 7BG.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Motor Vehicles 25% on cost
Computer Equipment 25% on cost
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 5)
4 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 250,000
As at 30 June 2023 250,000
Amortisation
As at 1 July 2022 250,000
As at 30 June 2023 250,000
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 56,618 6,169 62,787
Additions - 588 588
As at 30 June 2023 56,618 6,757 63,375
Depreciation
As at 1 July 2022 40,682 5,428 46,110
Provided during the period 6,249 336 6,585
As at 30 June 2023 46,931 5,764 52,695
Net Book Value
As at 30 June 2023 9,687 993 10,680
As at 1 July 2022 15,936 741 16,677
Page 5
Page 6
6. Debtors
2023 2022
£ £
Due within one year
Deferred tax current asset 1,345 555
1,345 555
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 72,877 78,344
Accruals and deferred income 2,300 2,140
75,177 80,484
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 6