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REGISTERED NUMBER: 06382493 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST OCTOBER 2022 TO 31ST MARCH 2024

FOR

WATERHEAD OF DRYFE LIMITED

WATERHEAD OF DRYFE LIMITED (REGISTERED NUMBER: 06382493)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST OCTOBER 2022 TO 31ST MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WATERHEAD OF DRYFE LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1ST OCTOBER 2022 TO 31ST MARCH 2024







DIRECTORS: Mrs K J Elliot
J A Elliot





SECRETARY: Mrs K J Elliot





REGISTERED OFFICE: Barton Lodge
Steeple Aston
Bicester
Oxfordshire
OX25 5QH





REGISTERED NUMBER: 06382493 (England and Wales)





ACCOUNTANTS: Martin and Company
Two Brewers House
50 North Street
Thame
Oxfordshire
OX9 3BH

WATERHEAD OF DRYFE LIMITED (REGISTERED NUMBER: 06382493)

BALANCE SHEET
31ST MARCH 2024

2024 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 8,435 11,535
Investments 6 1,549,400 1,549,400
1,557,835 1,560,935

CURRENT ASSETS
Stocks 278,204 573,405
Debtors 7 43,949 162,471
Cash at bank 108,028 17,440
430,181 753,316
CREDITORS
Amounts falling due within one year 8 156,689 515,249
NET CURRENT ASSETS 273,492 238,067
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,831,327

1,799,002

PROVISIONS FOR LIABILITIES 2,109 2,884
NET ASSETS 1,829,218 1,796,118

CAPITAL AND RESERVES
Called up share capital 5,501 5,501
Share premium 668,733 668,733
Retained earnings 1,154,984 1,121,884
1,829,218 1,796,118

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2024 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.

WATERHEAD OF DRYFE LIMITED (REGISTERED NUMBER: 06382493)

BALANCE SHEET - continued
31ST MARCH 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th September 2024 and were signed on its behalf by:





J A Elliot - Director


WATERHEAD OF DRYFE LIMITED (REGISTERED NUMBER: 06382493)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST OCTOBER 2022 TO 31ST MARCH 2024


1. STATUTORY INFORMATION

Waterhead of Dryfe Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Entitlements are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

WATERHEAD OF DRYFE LIMITED (REGISTERED NUMBER: 06382493)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST OCTOBER 2022 TO 31ST MARCH 2024


3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st October 2022
and 31st March 2024 140,754
AMORTISATION
At 1st October 2022
and 31st March 2024 140,754
NET BOOK VALUE
At 31st March 2024 -
At 30th September 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st October 2022
and 31st March 2024 20,347
DEPRECIATION
At 1st October 2022 8,812
Charge for period 3,100
At 31st March 2024 11,912
NET BOOK VALUE
At 31st March 2024 8,435
At 30th September 2022 11,535

WATERHEAD OF DRYFE LIMITED (REGISTERED NUMBER: 06382493)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST OCTOBER 2022 TO 31ST MARCH 2024


6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st October 2022
and 31st March 2024 1,549,400
NET BOOK VALUE
At 31st March 2024 1,549,400
At 30th September 2022 1,549,400

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade debtors 23,452 14,686
Other debtors 20,497 147,785
43,949 162,471

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade creditors 45,264 50,769
Taxation and social security 8,310 3,133
Other creditors 103,115 461,347
156,689 515,249