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dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 10811050 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 10811050 dpl-frs:Item3 2021-07-01 2022-06-30 10811050 dpl-frs:Item3 2021-06-30 10811050 dpl-frs:Item3 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 10811050 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10811050 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 10811050 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 10811050 dpl-frs:Item4 2021-07-01 2022-06-30 10811050 dpl-frs:Item4 2021-06-30 10811050 dpl-frs:Item4 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 10811050 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10811050 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 10811050 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 10811050 dpl-frs:Item5 2021-07-01 2022-06-30 10811050 dpl-frs:Item5 2021-06-30 10811050 dpl-frs:Item5 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 10811050 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10811050 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 10811050 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 10811050 dpl-frs:Item6 2021-07-01 2022-06-30 10811050 dpl-frs:Item6 2021-06-30 10811050 dpl-frs:Item6 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 10811050 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10811050 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 10811050 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 10811050 dpl-frs:Item7 2021-07-01 2022-06-30 10811050 dpl-frs:Item7 2021-06-30 10811050 dpl-frs:Item7 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 10811050 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10811050 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 10811050 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 10811050 dpl-frs:Item8 2021-07-01 2022-06-30 10811050 dpl-frs:Item8 2021-06-30 10811050 dpl-frs:Item8 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 10811050 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10811050 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 10811050 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 10811050 dpl-frs:Item9 2021-07-01 2022-06-30 10811050 dpl-frs:Item9 2021-06-30 10811050 dpl-frs:Item9 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 10811050 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10811050 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 10811050 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 10811050 dpl-frs:Item10 2021-07-01 2022-06-30 10811050 dpl-frs:Item10 2021-06-30 10811050 dpl-frs:Item10 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 10811050 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10811050 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 10811050 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 10811050 dpl-frs:Item11 2021-07-01 2022-06-30 10811050 dpl-frs:Item11 2021-06-30 10811050 dpl-frs:Item11 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 10811050 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10811050 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 10811050 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 10811050 dpl-frs:Item12 2021-07-01 2022-06-30 10811050 dpl-frs:Item12 2021-06-30 10811050 dpl-frs:Item12 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 10811050 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10811050 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10811050 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 10811050 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 10811050 1 2021-07-01 2022-06-30 10811050 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 10811050
Woodside SPV Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Woodside SPV Limited for the year ended 30 June 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Woodside SPV Limited for the year ended 30 June 2023 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Woodside SPV Limited , as a body, in accordance with the terms of our engagement letter dated 29 March 2018. Our work has been undertaken solely to prepare for your approval the accounts of Woodside SPV Limited and state those matters that we have agreed to state to the director of Woodside SPV Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Woodside SPV Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Woodside SPV Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Woodside SPV Limited . You consider that Woodside SPV Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Woodside SPV Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
TaxAssist Accountants
09/02/2024
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Page 1
Page 2
Statement of Financial Position
Registered number: 10811050
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,181,700 1,747,025
1,181,700 1,747,025
CURRENT ASSETS
Cash at bank and in hand 63,419 16,260
63,419 16,260
Creditors: Amounts Falling Due Within One Year 4 (200,388 ) (33,559 )
NET CURRENT ASSETS (LIABILITIES) (136,969 ) (17,299 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,044,731 1,729,726
Creditors: Amounts Falling Due After More Than One Year 5 (340,000 ) (800,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (47,548 ) (73,106 )
NET ASSETS 657,183 856,620
CAPITAL AND RESERVES
Called up share capital 6 315,657 445,685
Share premium account 44,621 47,994
Revaluation reserve 7 202,711 311,664
Income Statement 94,194 51,277
SHAREHOLDERS' FUNDS 657,183 856,620
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Page 3
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 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 Income Statement.
On behalf of the board
Peter Irvine
Director
09/02/2024
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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 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.
1.3. 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:
1.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
1.5. 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 years 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.
...CONTINUED
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1.5. Taxation - continued
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 assets reflect 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
3. Tangible Assets
Rental Properties
£
Cost
As at 1 July 2022 1,747,025
Disposals (565,325 )
As at 30 June 2023 1,181,700
Net Book Value
As at 30 June 2023 1,181,700
As at 1 July 2022 1,747,025
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 27,706 4,189
Other creditors 3,437 4,193
DLA - Julia Irvine 5,390 14,842
Loan - Andrew Rogers 150,000 -
Other trade creditors 7,102 2,493
Accruals and deferred income 6,753 7,842
200,388 33,559
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Page 6
5. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 340,000 800,000
340,000 800,000
Bank loans are secured by mortages over specific properties and a floating charge over the company's assets.
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 315,657 445,685
7. Reserves
Revaluation Reserve
£
As at 1 July 2022 311,664
Net investment property revaluation reserve (108,953 )
As at 30 June 2023 202,711
8. General Information
Woodside SPV Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10811050 . The registered office is Moatlands Manor Watermans Lane, Paddock Wood, Tonbridge, KENT, TN12 6ND.
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