Waterhay Holdings Limited 11558895 true 2023-01-01 2023-12-31 2023-12-31 The principal activity of the company is that of a dormant company. Digita Accounts Production Advanced 6.30.9574.0 true Mr J Hay Mrs M Waterman 11558895 2023-01-01 2023-12-31 11558895 2023-12-31 11558895 bus:OrdinaryShareClass1 2023-12-31 11558895 bus:OrdinaryShareClass2 2023-12-31 11558895 core:ShareCapital 2023-12-31 11558895 core:CurrentFinancialInstruments 2023-12-31 11558895 bus:FRS102 2023-01-01 2023-12-31 11558895 bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11558895 bus:FullAccounts 2023-01-01 2023-12-31 11558895 bus:RegisteredOffice 2023-01-01 2023-12-31 11558895 bus:Director1 2023-01-01 2023-12-31 11558895 bus:Director2 2023-01-01 2023-12-31 11558895 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 11558895 bus:OrdinaryShareClass2 2023-01-01 2023-12-31 11558895 bus:EntityHasNeverTraded 2023-01-01 2023-12-31 11558895 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11558895 countries:AllCountries 2023-01-01 2023-12-31 11558895 2022-12-31 11558895 bus:OrdinaryShareClass1 2022-12-31 11558895 bus:OrdinaryShareClass2 2022-12-31 11558895 core:ShareCapital 2022-12-31 11558895 core:CurrentFinancialInstruments 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Waterhay Holdings Limited

Annual Report and Unaudited Financial Statements
Year Ended 31 December 2023

Registration number: 11558895

 

Waterhay Holdings Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Waterhay Holdings Limited

Company Information

Directors

Mr J Hay

Mrs M Waterman

Registered office

Lower Cleeve Farm
Ross on Wye
Herefordshire
HR9 7TD

Accountants

Francis Clark LLP
Ground Floor
Blackbrook Gate 1
Blackbrook Business Park
Taunton
Somerset
TA1 2PX

 

Waterhay Holdings Limited

Balance Sheet as at 31 December 2023

Note

2023
£

2022
£

Current assets

 

Debtors

3

100

100

Capital and reserves

 

Called up share capital

4

100

100

Shareholders' funds

 

100

100

For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 28 August 2024 and signed on its behalf by:
 

.........................................

Mr J Hay

Director

.........................................

Mrs M Waterman

Director

Company Registration Number: 11558895

 

Waterhay Holdings Limited

Notes to the Unaudited Financial Statements

Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Lower Cleeve Farm
Ross on Wye
Herefordshire
HR9 7TD
United Kingdom

These financial statements were authorised for issue by the Board on 28 August 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Waterhay Holdings Limited

Notes to the Unaudited Financial Statements

Year Ended 31 December 2023

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors;
• Bank loans; and
• Cash and bank balances.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

 

3

Debtors

2023
£

2022
£

Other debtors

100

100

100

100

 

Waterhay Holdings Limited

Notes to the Unaudited Financial Statements

Year Ended 31 December 2023

4

Share capital

Allotted, called up and not fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary A of £0.01 each

5,000

50.00

5,000

50.00

Ordinary B of £0.01 each

5,000

50.00

5,000

50.00

 

10,000

100

10,000

100