Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falseNo description of principal activity2023-01-012true2true 09771394 2023-01-01 2023-12-31 09771394 2022-01-01 2022-12-31 09771394 2023-12-31 09771394 2022-12-31 09771394 2022-01-01 09771394 c:Director2 2023-01-01 2023-12-31 09771394 d:CurrentFinancialInstruments 2023-12-31 09771394 d:CurrentFinancialInstruments 2022-12-31 09771394 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09771394 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09771394 d:ShareCapital 2023-12-31 09771394 d:ShareCapital 2022-12-31 09771394 d:ShareCapital 2022-01-01 09771394 d:SharePremium 2023-12-31 09771394 d:SharePremium 2022-12-31 09771394 d:SharePremium 2022-01-01 09771394 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 09771394 d:RetainedEarningsAccumulatedLosses 2023-12-31 09771394 d:RetainedEarningsAccumulatedLosses 2022-12-31 09771394 d:RetainedEarningsAccumulatedLosses 2022-01-01 09771394 c:EntityHasNeverTraded 2023-01-01 2023-12-31 09771394 c:FRS102 2023-01-01 2023-12-31 09771394 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09771394 c:FullAccounts 2023-01-01 2023-12-31 09771394 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09771394 6 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 09771394










WOODCOCK GROUP LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
WOODCOCK GROUP LIMITED
REGISTERED NUMBER: 09771394

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
22,368,705
22,368,705

  
22,368,705
22,368,705

  

Creditors: amounts falling due within one year
 5 
(3,943,743)
(3,273,743)

Net current liabilities
  
 
 
(3,943,743)
 
 
(3,273,743)

Total assets less current liabilities
  
18,424,962
19,094,962

  

Net assets
  
18,424,962
19,094,962


Capital and reserves
  

Called up share capital 
  
232,974
232,974

Share premium account
  
6,941,264
6,941,264

Profit and loss account
  
11,250,724
11,920,724

  
18,424,962
19,094,962


For the year ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 directors acknowledge their 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 comprehensive income 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 on 25 September 2024.



S Woodcock
Director

Page 1

 
WOODCOCK GROUP LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 January 2023
232,974
6,941,264
11,920,724
19,094,962

Dividends: Equity capital
-
-
(670,000)
(670,000)


At 31 December 2023
232,974
6,941,264
11,250,724
18,424,962


The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
WOODCOCK GROUP LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2022


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 January 2022
232,974
6,941,264
11,920,724
19,094,962


At 31 December 2022
232,974
6,941,264
11,920,724
19,094,962


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
WOODCOCK GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Woodcock Group Limited is a private company limited by shares, incorporated in England and Wales, registration number 09771394. The address of the registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW.
 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These finacial statements therefore present information about the company as an individual undertaking and not about its group.

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

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.

 
2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless
Page 4

 
WOODCOCK GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.4
Financial instruments (continued)

the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 5

 
WOODCOCK GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
22,368,705



At 31 December 2023
22,368,705





5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
3,943,743
3,273,743

3,943,743
3,273,743


Page 6