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Registered Number: 10743704
England and Wales

 

 

 


Filleted Accounts

for the year ended 31 August 2023

for

WD PROPERTY GROUP LIMITED

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 3,657    4,876 
3,657    4,876 
Current assets      
Debtors: amounts falling due within one year 4 29,144    71,831 
Cash at bank and in hand 11,070    29,917 
40,214    101,748 
Creditors: amount falling due within one year 5 (34,678)   (53,066)
Net current assets 5,536    48,682 
 
Total assets less current liabilities 9,193    53,558 
Creditors: amount falling due after more than one year 6 (7,673)   (28,206)
Provisions for liabilities 7 (694)   (926)
Net assets 826    24,426 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 726    24,326 
Shareholders' funds 826    24,426 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 12 August 2024 and were signed on its behalf by:


-------------------------------
Paul Rice
Director
1
General Information
WD Property Group Limited is a private company, limited by shares, registered in England and Wales, registration number 10743704, registration address 20 Sir Thomas Street, Liverpool, Merseyside, L1 6BW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 2 (2022 : 5).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 September 2022 6,050    2,507    8,557 
Additions    
Disposals    
At 31 August 2023 6,050    2,507    8,557 
Depreciation
At 01 September 2022 2,463    1,218    3,681 
Charge for year 1,219      1,219 
On disposals    
At 31 August 2023 3,682    1,218    4,900 
Net book values
Closing balance as at 31 August 2023 2,368    1,289    3,657 
Opening balance as at 01 September 2022 3,587    1,289    4,876 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 2,111    5,411 
Other Debtors 27,033    66,420 
29,144    71,831 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 5,715    6,694 
Corporation Tax 18,315    18,898 
PAYE & Social Security 3,900    7,818 
Directors' Current Accounts   11,167 
VAT 6,748    8,489 
34,678    53,066 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 7,673    28,206 
7,673    28,206 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 694    926 
694    926 

8.

Share Capital

Authorised
51 A Ordinary shares of £1.00 each
49 B Ordinary shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
51 A Ordinary shares of £1.00 each 51    51 
49 B Ordinary shares of £1.00 each 49    49 
100    100 

2