2023-03-012024-02-292024-02-29false06851232UNION WORKHOUSE LTD2024-08-0641202iso4217:GBPxbrli:pure068512322023-03-01068512322024-02-29068512322023-03-012024-02-29068512322022-03-01068512322023-02-28068512322022-03-012023-02-2806851232bus:SmallEntities2023-03-012024-02-2906851232bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2906851232bus:FullAccounts2023-03-012024-02-2906851232bus:PrivateLimitedCompanyLtd2023-03-012024-02-2906851232core:WithinOneYear2024-02-2906851232core:AfterOneYear2024-02-2906851232core:WithinOneYear2023-02-2806851232core:AfterOneYear2023-02-2806851232core:ShareCapital2024-02-2906851232core:SharePremium2024-02-2906851232core:RevaluationReserve2024-02-2906851232core:OtherReservesSubtotal2024-02-2906851232core:RetainedEarningsAccumulatedLosses2024-02-2906851232core:ShareCapital2023-02-2806851232core:SharePremium2023-02-2806851232core:RevaluationReserve2023-02-2806851232core:OtherReservesSubtotal2023-02-2806851232core:RetainedEarningsAccumulatedLosses2023-02-2806851232core:LandBuildings2024-02-2906851232core:PlantMachinery2024-02-2906851232core:Vehicles2024-02-2906851232core:FurnitureFittings2024-02-2906851232core:OfficeEquipment2024-02-2906851232core:NetGoodwill2024-02-2906851232core:IntangibleAssetsOtherThanGoodwill2024-02-2906851232core:ListedExchangeTraded2024-02-2906851232core:UnlistedNon-exchangeTraded2024-02-2906851232core:LandBuildings2023-02-2806851232core:PlantMachinery2023-02-2806851232core:Vehicles2023-02-2806851232core:FurnitureFittings2023-02-2806851232core:OfficeEquipment2023-02-2806851232core:NetGoodwill2023-02-2806851232core:IntangibleAssetsOtherThanGoodwill2023-02-2806851232core:ListedExchangeTraded2023-02-2806851232core:UnlistedNon-exchangeTraded2023-02-2806851232core:LandBuildings2023-03-012024-02-2906851232core:PlantMachinery2023-03-012024-02-2906851232core:Vehicles2023-03-012024-02-2906851232core:FurnitureFittings2023-03-012024-02-2906851232core:OfficeEquipment2023-03-012024-02-2906851232core:NetGoodwill2023-03-012024-02-2906851232core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2906851232core:ListedExchangeTraded2023-03-012024-02-2906851232core:UnlistedNon-exchangeTraded2023-03-012024-02-2906851232core:MoreThanFiveYears2023-03-012024-02-2906851232core:Non-currentFinancialInstruments2024-02-2906851232core:Non-currentFinancialInstruments2023-02-2806851232dpl:CostSales2023-03-012024-02-2906851232dpl:DistributionCosts2023-03-012024-02-2906851232core:LandBuildings2023-03-012024-02-2906851232core:PlantMachinery2023-03-012024-02-2906851232core:Vehicles2023-03-012024-02-2906851232core:FurnitureFittings2023-03-012024-02-2906851232core:OfficeEquipment2023-03-012024-02-2906851232dpl:AdministrativeExpenses2023-03-012024-02-2906851232core:NetGoodwill2023-03-012024-02-2906851232core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2906851232dpl:GroupUndertakings2023-03-012024-02-2906851232dpl:ParticipatingInterests2023-03-012024-02-2906851232dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2906851232core:ListedExchangeTraded2023-03-012024-02-2906851232dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2906851232core:UnlistedNon-exchangeTraded2023-03-012024-02-2906851232dpl:CostSales2022-03-012023-02-2806851232dpl:DistributionCosts2022-03-012023-02-2806851232core:LandBuildings2022-03-012023-02-2806851232core:PlantMachinery2022-03-012023-02-2806851232core:Vehicles2022-03-012023-02-2806851232core:FurnitureFittings2022-03-012023-02-2806851232core:OfficeEquipment2022-03-012023-02-2806851232dpl:AdministrativeExpenses2022-03-012023-02-2806851232core:NetGoodwill2022-03-012023-02-2806851232core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2806851232dpl:GroupUndertakings2022-03-012023-02-2806851232dpl:ParticipatingInterests2022-03-012023-02-2806851232dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2806851232core:ListedExchangeTraded2022-03-012023-02-2806851232dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2806851232core:UnlistedNon-exchangeTraded2022-03-012023-02-2806851232core:NetGoodwill2024-02-2906851232core:IntangibleAssetsOtherThanGoodwill2024-02-2906851232core:LandBuildings2024-02-2906851232core:PlantMachinery2024-02-2906851232core:Vehicles2024-02-2906851232core:FurnitureFittings2024-02-2906851232core:OfficeEquipment2024-02-2906851232core:AfterOneYear2024-02-2906851232core:WithinOneYear2024-02-2906851232core:ListedExchangeTraded2024-02-2906851232core:UnlistedNon-exchangeTraded2024-02-2906851232core:ShareCapital2024-02-2906851232core:SharePremium2024-02-2906851232core:RevaluationReserve2024-02-2906851232core:OtherReservesSubtotal2024-02-2906851232core:RetainedEarningsAccumulatedLosses2024-02-2906851232core:NetGoodwill2023-02-2806851232core:IntangibleAssetsOtherThanGoodwill2023-02-2806851232core:LandBuildings2023-02-2806851232core:PlantMachinery2023-02-2806851232core:Vehicles2023-02-2806851232core:FurnitureFittings2023-02-2806851232core:OfficeEquipment2023-02-2806851232core:AfterOneYear2023-02-2806851232core:WithinOneYear2023-02-2806851232core:ListedExc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UNION WORKHOUSE LTD

Registered Number
06851232
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

UNION WORKHOUSE LTD
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

HOOKER, David James
MORGAN, Melanie Sarah

Registered Address

12a Marlborough Place
Brighton
BN1 1WN

Registered Number

06851232 (England and Wales)
UNION WORKHOUSE LTD
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3139186
Investments543,84528,546
Investment property4866,520866,520
910,504895,252
Current assets
Debtors65,2891,198
Cash at bank and on hand47,28534,985
52,57436,183
Creditors amounts falling due within one year7(80,037)(49,477)
Net current assets (liabilities)(27,463)(13,294)
Total assets less current liabilities883,041881,958
Net assets883,041881,958
Capital and reserves
Called up share capital88
Profit and loss account883,033881,950
Shareholders' funds883,041881,958
The financial statements were approved and authorised for issue by the Board of Directors on 6 August 2024, and are signed on its behalf by:
MORGAN, Melanie Sarah
Director
Registered Company No. 06851232
UNION WORKHOUSE LTD
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 March 231,3891,389
At 29 February 241,3891,389
Depreciation and impairment
At 01 March 231,2031,203
Charge for year4747
At 29 February 241,2501,250
Net book value
At 29 February 24139139
At 28 February 23186186
4.Investment property

£
Fair value at 01 March 23866,520
At 29 February 24866,520
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 March 2328,54628,546
Additions15,29915,299
At 29 February 2443,84543,845
Net book value
At 29 February 2443,84543,845
At 28 February 2328,54628,546

Notes

1Other investments other than loans
6.Debtors: amounts due within one year

2024

2023

££
Other debtors3,3641,198
Prepayments and accrued income1,925-
Total5,2891,198
7.Creditors: amounts due within one year

2024

2023

££
Taxation and social security-486
Other creditors79,40348,378
Accrued liabilities and deferred income634613
Total80,03749,477