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REGISTERED NUMBER: 06990805 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

Whiteland Engineering Software Ltd

Whiteland Engineering Software Ltd (Registered number: 06990805)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


Whiteland Engineering Software Ltd

COMPANY INFORMATION
for the year ended 30 June 2023







Directors: Mrs P Whiteland
ND Whiteland





Secretary: Mrs P Whiteland





Registered office: Unit 5 Alverdiscott Industrial Estate
East-The-Water
Bideford
Devon
EX39 4LQ





Registered number: 06990805 (England and Wales)





Accountants: Nigel Webster & Co
129 North Hill
Plymouth
Devon
PL4 8JY

Whiteland Engineering Software Ltd (Registered number: 06990805)

BALANCE SHEET
30 June 2023

2023 2022
Notes £    £   
Fixed assets
Tangible assets 4 - -

Current assets
Debtors 5 503 798
Cash at bank 573 991
1,076 1,789
Creditors
Amounts falling due within one year 6 132,327 135,521
Net current liabilities (131,251 ) (133,732 )
Total assets less current liabilities (131,251 ) (133,732 )

Capital and reserves
Called up share capital 7 1,000 1,000
Retained earnings (132,251 ) (134,732 )
Shareholders' funds (131,251 ) (133,732 )

Whiteland Engineering Software Ltd (Registered number: 06990805)

BALANCE SHEET - continued
30 June 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2024 and were signed on its behalf by:





ND Whiteland - Director


Whiteland Engineering Software Ltd (Registered number: 06990805)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 June 2023

1. STATUTORY INFORMATION

Whiteland Engineering Software Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office address and business address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts invoiced in respect of goods and services, net of value added tax.

Depreciation and amortisation
Depreciation/amortisation is calculated to write down the net book value of tangible fixed assets, on a daily basis over their expected useful economic lives using the following rates:

Computer equipment - 25% reducing balance
Trademark and website - 25% straight line

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Whiteland Engineering Software Ltd (Registered number: 06990805)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2023

2. ACCOUNTING POLICIES - continued

Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions
Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
Cost
At 1 July 2022
and 30 June 2023 700
Depreciation
At 1 July 2022
and 30 June 2023 700
Net book value
At 30 June 2023 -
At 30 June 2022 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 420 798
VAT 83 -
503 798

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 360 -
Amounts owed to group undertakings 112,044 132,614
Other creditors 19,486 2,500
Accrued expenses 437 407
132,327 135,521

Whiteland Engineering Software Ltd (Registered number: 06990805)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2023

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,000 Ordinary £1 1,000 1,000

8. RELATED PARTY DISCLOSURES

At the balance sheet date the company owed the following amounts to the parent company:-

Whiteland Engineering Ltd £112,044

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Whiteland Engineering Ltd.