Acorah Software Products - Accounts Production 15.0.600 false true true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 07366673 Mr Michael Conroy Atc Corporate Secretaries Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07366673 2022-09-30 07366673 2023-09-30 07366673 2022-10-01 2023-09-30 07366673 frs-core:CurrentFinancialInstruments 2023-09-30 07366673 frs-core:Non-currentFinancialInstruments 2023-09-30 07366673 frs-core:ShareCapital 2023-09-30 07366673 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 07366673 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 07366673 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 07366673 frs-bus:SmallEntities 2022-10-01 2023-09-30 07366673 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 07366673 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 07366673 frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30 07366673 frs-bus:OrdinaryShareClass1 2023-09-30 07366673 frs-core:CostValuation 2022-09-30 07366673 frs-core:AdditionsToInvestments 2023-09-30 07366673 frs-core:CostValuation 2023-09-30 07366673 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 07366673 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 07366673 frs-bus:Director1 2022-10-01 2023-09-30 07366673 frs-bus:CompanySecretary1 2022-10-01 2023-09-30 07366673 frs-countries:EnglandWales 2022-10-01 2023-09-30 07366673 2021-09-30 07366673 2022-09-30 07366673 2021-10-01 2022-09-30 07366673 frs-core:CurrentFinancialInstruments 2022-09-30 07366673 frs-core:Non-currentFinancialInstruments 2022-09-30 07366673 frs-core:ShareCapital 2022-09-30 07366673 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 07366673 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30
Registered number: 07366673
Winwood Lowson Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
More Group (Accounting) Limited
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director Mr Michael Conroy
Secretary Atc Corporate Secretaries Limited
Company Number 07366673
Registered Office 34 Ely Place
London
EC1N 6TD
Accountants More Group (Accounting) Limited
65 Compton Street
London
EC1V 0BN
Page 1
Page 2
Balance Sheet
Registered number: 07366673
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 8,696 -
8,696 -
CURRENT ASSETS
Debtors 5 1,548 16,654
Cash at bank and in hand 487 571
2,035 17,225
Creditors: Amounts Falling Due Within One Year 6 (121,064 ) (93,358 )
NET CURRENT ASSETS (LIABILITIES) (119,029 ) (76,133 )
TOTAL ASSETS LESS CURRENT LIABILITIES (110,333 ) (76,133 )
Creditors: Amounts Falling Due After More Than One Year 7 (24,167 ) (27,500 )
NET LIABILITIES (134,500 ) (103,633 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (134,501 ) (103,634 )
SHAREHOLDERS' FUNDS (134,500) (103,633)
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For the year ending 30 September 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 Profit and Loss Account.
On behalf of the board
Mr Michael Conroy
Director
14/08/2024
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Winwood Lowson Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07366673 . The registered office is 34 Ely Place, London, EC1N 6TD.
2. Accounting Policies
2.1. 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.
2.2. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding that the ultimate owner will continue to financially support the company during this uncertain period.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Investments
Subsidiaries
£
Cost
As at 1 October 2022 -
Additions 8,696
As at 30 September 2023 8,696
Provision
As at 1 October 2022 -
As at 30 September 2023 -
Net Book Value
As at 30 September 2023 8,696
As at 1 October 2022 -
Winwood Lowson Limited Invested £8,695.65 (€10,000 ) in ELJ which is incorporated in France and is 100% owned subsidiary of Winwwod Lowson Limited
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 6,312
VAT 1,548 5,586
Amounts owed by subsidiaries - 4,756
1,548 16,654
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Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 30,096 46,393
Bank loans and overdrafts 10,009 10,000
Other creditors 17,642 13,542
Amounts owed to subsidiaries 3,940 -
Amounts owed to other participating interests 59,377 23,423
121,064 93,358
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 24,167 27,500
24,167 27,500
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.000 each 1 1
9. Related Party Transactions
At the balance sheet date, £3,940 (2022: Dr £4,756) owed to E.L.J., which is a 100% owned subsidiary of Winwwod Lowson Limited
towards interest free working capital and is repayable on demand.
During the year, the company recieved £4,100 from C shopping Ltd which is under common control towards interest free working capital loan
which is repayable on demand.
As at the balance sheet date, the amount of £17,642 (2022: £13,542) owed to C Shopping Ltd
As at the balance sheet date, other creditors include the amount of £59,378 (2022: £23,423) owed to Elisabeth Enrici Belom an ultimate beneficial owner of the company towrds working capital laon. The loan is interest free and repayable on demand
10. Subsidiary undertakings
E.L.J. is incorporated in France, with its registered address at 140 Rue de Versailles, 4 Domaine Le Pré Vert, 78150 Le Chesnay-Rocquencourt. The company’s registered number is 799133004. Winwood Lowson Ltd holds 100% of the shares and voting rights of E.L.J. The principal activity of E.L.J. is the production of perfume and other beauty products.
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