Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13806467 2023-01-01 2023-12-31 13806467 2021-12-17 2022-12-31 13806467 2023-12-31 13806467 2022-12-31 13806467 c:Director1 2023-01-01 2023-12-31 13806467 d:PlantMachinery 2023-01-01 2023-12-31 13806467 d:PlantMachinery 2023-12-31 13806467 d:PlantMachinery 2022-12-31 13806467 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13806467 d:FurnitureFittings 2023-01-01 2023-12-31 13806467 d:FurnitureFittings 2023-12-31 13806467 d:FurnitureFittings 2022-12-31 13806467 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13806467 d:OfficeEquipment 2023-01-01 2023-12-31 13806467 d:OfficeEquipment 2023-12-31 13806467 d:OfficeEquipment 2022-12-31 13806467 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13806467 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13806467 d:CurrentFinancialInstruments 2023-12-31 13806467 d:CurrentFinancialInstruments 2022-12-31 13806467 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13806467 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13806467 d:ShareCapital 2023-12-31 13806467 d:ShareCapital 2022-12-31 13806467 d:RetainedEarningsAccumulatedLosses 2023-12-31 13806467 d:RetainedEarningsAccumulatedLosses 2022-12-31 13806467 c:FRS102 2023-01-01 2023-12-31 13806467 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13806467 c:FullAccounts 2023-01-01 2023-12-31 13806467 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13806467 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 13806467










WHEELEASY CAMPING LTD








UNAUDITED

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
WHEELEASY CAMPING LTD
 

CONTENTS



Page
Director's report
 
 
1
Income statement
 
 
2
Statement of financial position
 
 
3 - 4
Notes to the financial statements
 
 
5 - 7


 
WHEELEASY CAMPING LTD
 
 
 
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023


Director's responsibilities statement

The director is responsible for preparing the Director's report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the director is required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 1

 
WHEELEASY CAMPING LTD
 
 
INCOME STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2023

2023
2022
£
£


Administrative expenses
(7,115)
(8,245)

Operating loss
(7,115)
(8,245)

Loss for the financial Year
(7,115)
(8,245)

The notes on pages 5 to 7 form part of these financial statements.

Page 2

 
WHEELEASY CAMPING LTD
REGISTERED NUMBER: 13806467

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
  
14,611
19,483

  
14,611
19,483

Current assets
  

Cash at bank and in hand
  
112
43

  
112
43

Creditors: amounts falling due within one year
  
(29,983)
(27,671)

Net current liabilities
  
 
 
(29,871)
 
 
(27,628)

Total assets less current liabilities
  
(15,260)
(8,145)

  

Net liabilities
  
(15,260)
(8,145)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(15,360)
(8,245)

  
(15,260)
(8,145)


Page 3

 
WHEELEASY CAMPING LTD
REGISTERED NUMBER: 13806467
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers 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 director acknowledges his 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 financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 July 2024.




S Crawford
Director

The notes on pages 5 to 7 form part of these financial statements.

Page 4

 
WHEELEASY CAMPING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Wheeleasy camping Ltd is a private company limited by shares and incorporated in England and Wales,
registration number 13806467.  The registered office is 14 Uplands Way, Diss, Norfolk, IP22 4NL. 

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.

 
2.2

Going concern

The director believes that the company's financial statements should be prepared on a going
concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company's needs. The director has considered a period of twelve months from the date of approval of the financial statements. The director believes that no further disclosures relating to the company's ability to continue as a going concern need to be made in the financial statements.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 5

 
WHEELEASY CAMPING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Fixtures and fittings
-
25%
Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the Year was 1 (2022 - 1).

Page 6

 
WHEELEASY CAMPING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2023
24,639
580
758
25,977



At 31 December 2023

24,639
580
758
25,977



Depreciation


At 1 January 2023
6,159
145
190
6,494


Charge for the Year on owned assets
4,621
109
142
4,872



At 31 December 2023

10,780
254
332
11,366



Net book value



At 31 December 2023
13,859
326
426
14,611



At 31 December 2022
18,480
435
568
19,483


5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
210
-

Other creditors
28,933
26,971

Accruals and deferred income
840
700

29,983
27,671


 
Page 7