Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 7 September 2021 false 1 July 2022 30 June 2023 30 June 2023 13607727 Mr Thomas Wood Mr Andrew Wood Ms Jennifer Wood true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13607727 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 13607727 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 13607727 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 13607727 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 13607727 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 13607727 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 13607727 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 13607727 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 13607727 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 13607727 2022-06-30 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Registered number: 13607727
WCG Fountains Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
The Accountancy People Manchester Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13607727
30 June 2023 30 June 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 2,788,040 2,667,774
2,788,040 2,667,774
CURRENT ASSETS
Debtors 4 104,888 48,535
Cash at bank and in hand 177,159 494,719
282,047 543,254
Creditors: Amounts Falling Due Within One Year 5 (691,853 ) (525,955 )
NET CURRENT ASSETS (LIABILITIES) (409,806 ) 17,299
TOTAL ASSETS LESS CURRENT LIABILITIES 2,378,234 2,685,073
Creditors: Amounts Falling Due After More Than One Year 6 (2,585,819 ) (2,677,730 )
NET (LIABILITIES)/ASSETS (207,585 ) 7,343
CAPITAL AND RESERVES
Called up share capital 7 180 180
Profit and Loss Account (207,765 ) 7,163
SHAREHOLDERS' FUNDS (207,585) 7,343
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 Andrew Wood
Director
19 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
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:
Freehold 2% SL and 5% SL
Fixtures & Fittings 15% Reucing Balance
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 86 (2022: 95)
86 95
3. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2022 2,650,501 17,273 2,667,774
Additions 120,502 35,949 156,451
As at 30 June 2023 2,771,003 53,222 2,824,225
Depreciation
As at 1 July 2022 - - -
Provided during the period 31,727 4,458 36,185
As at 30 June 2023 31,727 4,458 36,185
Net Book Value
As at 30 June 2023 2,739,276 48,764 2,788,040
As at 1 July 2022 2,650,501 17,273 2,667,774
Page 3
Page 4
4. Debtors
30 June 2023 30 June 2022
£ £
Due within one year
Trade debtors 104,888 48,535
104,888 48,535
5. Creditors: Amounts Falling Due Within One Year
30 June 2023 30 June 2022
£ £
Trade creditors 71,543 64,936
Bank loans and overdrafts 80,960 39,022
Other taxes and social security 27,116 45,546
Other creditors 511,762 375,979
Accruals and deferred income 472 472
691,853 525,955
6. Creditors: Amounts Falling Due After More Than One Year
30 June 2023 30 June 2022
£ £
Bank loans 2,585,819 2,677,730
2,585,819 2,677,730
7. Share Capital
30 June 2023 30 June 2022
£ £
Allotted, Called up and fully paid 180 180
8. Related Party Transactions
Included in other creditors is an amount of £103,878 (2022: £53,878) owed to Longwood Lodge Care Home Limited a company of which the Directors are also Directors.
Included in other creditors is an amount of £379,132 (2022: £304,134) owed to Cedars Care Home Limited a company of which the Directors are also Directors.
Included in other creditors is an amount of £16,831 (2022: £16,831) owed to WCG Riverside Care Home Limited a company of which the Directors are also Directors.
9. Ultimate Controlling Party
The company is controlled by it's Directors, by virtue of their interests in the entire issued share capital.
10. General Information
WCG Fountains Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13607727 . The registered office is 2 Huddersfield Road, Stalybridge, SK15 2QA.
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