Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-312023-02-011No description of principal activityfalse1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13863099 2023-02-01 2024-01-31 13863099 2022-01-21 2023-01-31 13863099 2024-01-31 13863099 2023-01-31 13863099 c:Director1 2023-02-01 2024-01-31 13863099 d:CurrentFinancialInstruments 2024-01-31 13863099 d:CurrentFinancialInstruments 2023-01-31 13863099 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 13863099 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 13863099 d:ShareCapital 2024-01-31 13863099 d:ShareCapital 2023-01-31 13863099 d:RetainedEarningsAccumulatedLosses 2024-01-31 13863099 d:RetainedEarningsAccumulatedLosses 2023-01-31 13863099 c:FRS102 2023-02-01 2024-01-31 13863099 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 13863099 c:FullAccounts 2023-02-01 2024-01-31 13863099 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 13863099 2 2023-02-01 2024-01-31 13863099 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 13863099









WALTER DENIM LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
WALTER DENIM LIMITED
REGISTERED NUMBER: 13863099

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2024
2023
2023
Note
£
£
£
£

  

Current assets
  

Stocks
 4 
49,607
48,641

Debtors: amounts falling due within one year
 5 
75
4,589

Cash at bank and in hand
 6 
6,096
186

  
55,778
53,416

Creditors: amounts falling due within one year
 7 
(67,230)
(56,195)

Net current liabilities
  
 
 
(11,452)
 
 
(2,779)

Total assets less current liabilities
  
(11,452)
(2,779)

  

Net liabilities
  
(11,452)
(2,779)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(11,552)
(2,879)

  
(11,452)
(2,779)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Daniel Tudor-Jones
Director
Page 1

 
WALTER DENIM LIMITED
REGISTERED NUMBER: 13863099
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024


Date: 23 September 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
WALTER DENIM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Walter Denim Limited is a private company limited by shares and registered Wales. Its registered office address is Aston House, Cornwall Avenue, London, N3 1LF. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
WALTER DENIM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Stocks

2024
2023
£
£

Finished goods and goods for resale
49,607
48,641



5.


Debtors

2024
2023
£
£


Other debtors
75
4,589



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
6,096
186


Page 4

 
WALTER DENIM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,000
31,744

Other creditors
64,730
22,951

Accruals and deferred income
1,500
1,500

67,230
56,195


 
Page 5