Caseware UK (AP4) 2022.0.179 2022.0.179 false2022-08-012true2falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11117191 2022-08-01 2023-07-31 11117191 2023-07-31 11117191 2021-08-01 2022-07-31 11117191 2022-07-31 11117191 c:Director1 2022-08-01 2023-07-31 11117191 c:Director2 2022-08-01 2023-07-31 11117191 d:CurrentFinancialInstruments 2023-07-31 11117191 d:CurrentFinancialInstruments 2022-07-31 11117191 d:Non-currentFinancialInstruments 2023-07-31 11117191 d:Non-currentFinancialInstruments 2022-07-31 11117191 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 11117191 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 11117191 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 11117191 d:Non-currentFinancialInstruments d:AfterOneYear 2022-07-31 11117191 d:ShareCapital 2023-07-31 11117191 d:ShareCapital 2022-07-31 11117191 d:RetainedEarningsAccumulatedLosses 2023-07-31 11117191 d:RetainedEarningsAccumulatedLosses 2022-07-31 11117191 c:FRS102 2022-08-01 2023-07-31 11117191 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 11117191 c:FullAccounts 2022-08-01 2023-07-31 11117191 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 11117191 6 2022-08-01 2023-07-31 iso4217:GBP xbrli:pure
Registered number: 11117191













D & L Woricker Ltd

Financial statements
Information for filing with the registrar

31 July 2023




 
D & L Woricker Ltd


Balance sheet
At 31 July 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1,035,000
1,035,000

  
1,035,000
1,035,000

Current assets
  

Debtors: amounts falling due within one year
 5 
-
79,851

Bank and cash balances
  
664
1,272

  
664
81,123

Creditors: amounts falling due within one year
 6 
(173,583)
(172,823)

Net current liabilities
  
 
 
(172,919)
 
 
(91,700)

Total assets less current liabilities
  
862,081
943,300

Creditors: amounts falling due after more than one year
 7 
(900,407)
(939,515)

  

Net (liabilities)/assets
  
(38,326)
3,785


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(38,426)
3,685

Shareholders' funds
  
(38,326)
3,785


1

 
D & L Woricker Ltd

    
Balance sheet (continued)
At 31 July 2023

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 January 2024.




Daniel Joseph Woricker
Leesa Woricker
Director
Director

Registered number: 11117191
The notes on pages 3 to 5 form part of these financial statements. 

2

 
D & L Woricker Ltd
 
 

Notes to the financial statements
Year ended 31 July 2023

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3rd Floor Citygate, St James Boulevard, Newcastle upon Tyne, Tyne and Wear, NE1 4JE.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover shown in the profit and loss account represents investment income receivable.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

3

 
D & L Woricker Ltd
 

 
Notes to the financial statements
Year ended 31 July 2023

2.Accounting policies (continued)

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2022
1,035,000



At 31 July 2023
1,035,000





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
-
79,851

-
79,851



6.


Creditors: amounts falling due within one year

2023
2022
£
£

Bank loans
45,736
45,736

Amounts owed to group undertakings
28,220
-

Other creditors
97,107
125,107

Accruals and deferred income
2,520
1,980

173,583
172,823


4

 
D & L Woricker Ltd
 
 

Notes to the financial statements
Year ended 31 July 2023

7.


Creditors: amounts falling due after more than one year

2023
2022
£
£

Bank loans
900,407
939,515

900,407
939,515



8.


Related party transactions

D & L Woricker Ltd is the majority shareholder of R & A Lampard Limited.
R & A Lampard Limited transacted with D & L Woricker Ltd by way of an intercompany account. At 31
July 2023, R & A Lampard Limited was owed £28,220 by D & L Woricker Ltd (2022: £79,851 due to D & L Woricker Ltd).

 
5