2023-04-012024-03-312024-03-31false05747097THE WILL WRITING COMPANY (NORTH EAST) LIMITED2024-09-10iso4217:GBPxbrli:pure057470972023-04-01057470972024-03-31057470972023-04-012024-03-31057470972022-04-01057470972023-03-31057470972022-04-012023-03-3105747097bus:SmallEntities2023-04-012024-03-3105747097bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3105747097bus:FullAccounts2023-04-012024-03-3105747097bus:PrivateLimitedCompanyLtd2023-04-012024-03-3105747097core:WithinOneYear2024-03-3105747097core:AfterOneYear2024-03-3105747097core:WithinOneYear2023-03-3105747097core:AfterOneYear2023-03-3105747097core:ShareCapital2024-03-3105747097core:SharePremium2024-03-3105747097core:RevaluationReserve2024-03-3105747097core:OtherReservesSubtotal2024-03-3105747097core:RetainedEarningsAccumulatedLosses2024-03-3105747097core:ShareCapital2023-03-3105747097core:SharePremium2023-03-3105747097core:RevaluationReserve2023-03-3105747097core:OtherReservesSubtotal2023-03-3105747097core:RetainedEarningsAccumulatedLosses2023-03-3105747097core:LandBuildings2024-03-3105747097core:PlantMachinery2024-03-3105747097core:Vehicles2024-03-3105747097core:FurnitureFittings2024-03-3105747097core:OfficeEquipment2024-03-3105747097core:NetGoodwill2024-03-3105747097core:IntangibleAssetsOtherThanGoodwill2024-03-3105747097core:ListedExchangeTraded2024-03-3105747097core:UnlistedNon-exchangeTraded2024-03-3105747097core:LandBuildings2023-03-3105747097core:PlantMachinery2023-03-3105747097core:Vehicles2023-03-3105747097core:FurnitureFittings2023-03-3105747097core:OfficeEquipment2023-03-3105747097core:NetGoodwill2023-03-3105747097core:IntangibleAssetsOtherThanGoodwill2023-03-3105747097core:ListedExchangeTraded2023-03-3105747097core:UnlistedNon-exchangeTraded2023-03-3105747097core:LandBuildings2023-04-012024-03-3105747097core:PlantMachinery2023-04-012024-03-3105747097core:Vehicles2023-04-012024-03-3105747097core:FurnitureFittings2023-04-012024-03-3105747097core:OfficeEquipment2023-04-012024-03-3105747097core:NetGoodwill2023-04-012024-03-3105747097core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3105747097core:ListedExchangeTraded2023-04-012024-03-3105747097core:UnlistedNon-exchangeTraded2023-04-012024-03-3105747097core:MoreThanFiveYears2023-04-012024-03-3105747097core:Non-currentFinancialInstruments2024-03-3105747097core:Non-currentFinancialInstruments2023-03-3105747097dpl:CostSales2023-04-012024-03-3105747097dpl:DistributionCosts2023-04-012024-03-3105747097core:LandBuildings2023-04-012024-03-3105747097core:PlantMachinery2023-04-012024-03-3105747097core:Vehicles2023-04-012024-03-3105747097core:FurnitureFittings2023-04-012024-03-3105747097core:OfficeEquipment2023-04-012024-03-3105747097dpl:AdministrativeExpenses2023-04-012024-03-3105747097core:NetGoodwill2023-04-012024-03-3105747097core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3105747097dpl:GroupUndertakings2023-04-012024-03-3105747097dpl:ParticipatingInterests2023-04-012024-03-3105747097dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3105747097core:ListedExchangeTraded2023-04-012024-03-3105747097dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3105747097core:UnlistedNon-exchangeTraded2023-04-012024-03-3105747097dpl:CostSales2022-04-012023-03-3105747097dpl:DistributionCosts2022-04-012023-03-3105747097core:LandBuildings2022-04-012023-03-3105747097core:PlantMachinery2022-04-012023-03-3105747097core:Vehicles2022-04-012023-03-3105747097core:FurnitureFittings2022-04-012023-03-3105747097core:OfficeEquipment2022-04-012023-03-3105747097dpl:AdministrativeExpenses2022-04-012023-03-3105747097core:NetGoodwill2022-04-012023-03-3105747097core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3105747097dpl:GroupUndertakings2022-04-012023-03-3105747097dpl:ParticipatingInterests2022-04-012023-03-3105747097dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3105747097core:ListedExchangeTraded2022-04-012023-03-3105747097dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3105747097core:UnlistedNon-exchangeTraded2022-04-012023-03-3105747097core:NetGoodwill2024-03-3105747097core:IntangibleAssetsOtherThanGoodwill2024-03-3105747097core:LandBuildings2024-03-3105747097core:PlantMachinery2024-03-3105747097core:Vehicles2024-03-3105747097core:FurnitureFittings2024-03-3105747097core:OfficeEquipment2024-03-3105747097core:AfterOneYear2024-03-3105747097core:WithinOneYear2024-03-3105747097core:ListedExchangeTraded2024-03-3105747097core:UnlistedNon-exchangeTraded2024-03-3105747097core:ShareCapital2024-03-3105747097core:SharePremium2024-03-3105747097core:RevaluationReserve2024-03-3105747097core:OtherReservesSubtotal2024-03-3105747097core:RetainedEarningsAccumulatedLosses2024-03-3105747097core:NetGoodwill2023-03-3105747097core:IntangibleAssetsOtherThanGoodwill2023-03-3105747097core:LandBuildings2023-03-3105747097core:PlantMachinery2023-03-3105747097core:Vehicles2023-03-3105747097core:FurnitureFittings2023-03-3105747097core:OfficeEquipment2023-03-3105747097core:AfterOneYear2023-03-3105747097core:WithinOneYear2023-03-3105747097core:ListedExchangeTraded2023-03-3105747097core:UnlistedNon-exchangeTraded2023-03-3105747097core:ShareCapital2023-03-3105747097core:SharePremium2023-03-3105747097core:RevaluationReserve2023-03-3105747097core:OtherReservesSubtotal2023-03-3105747097core:RetainedEarningsAccumulatedLosses2023-03-3105747097core:NetGoodwill2022-04-0105747097core:IntangibleAssetsOtherThanGoodwill2022-04-0105747097core:LandBuildings2022-04-0105747097core:PlantMachinery2022-04-0105747097core:Vehicles2022-04-0105747097core:FurnitureFittings2022-04-0105747097core:OfficeEquipment2022-04-0105747097core:AfterOneYear2022-04-0105747097core:WithinOneYear2022-04-0105747097core:ListedExchangeTraded2022-04-0105747097core:UnlistedNon-exchangeTraded2022-04-0105747097core:ShareCapital2022-04-0105747097core:SharePremium2022-04-0105747097core:RevaluationReserve2022-04-0105747097core:OtherReservesSubtotal2022-04-0105747097core:RetainedEarningsAccumulatedLosses2022-04-0105747097core:AfterOneYear2023-04-012024-03-3105747097core:WithinOneYear2023-04-012024-03-3105747097core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3105747097core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3105747097core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3105747097core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3105747097core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3105747097core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3105747097core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3105747097core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3105747097core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3105747097core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3105747097core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3105747097core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3105747097core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3105747097core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3105747097core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3105747097core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3105747097core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3105747097core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3105747097core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3105747097core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3105747097core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3105747097core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3105747097core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3105747097core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3105747097core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3105747097core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3105747097core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3105747097bus:Director12023-04-012024-03-31

THE WILL WRITING COMPANY (NORTH EAST) LIMITED

Registered Number
05747097
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

THE WILL WRITING COMPANY (NORTH EAST) LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

OLDFIELD, Derek Victor

Company Secretary

OLDFIELD, Elizabeth Anne

Registered Address

22 Pinewood Close
Kingston Park
Newcastle Upon Tyne
NE3 2YB

Registered Number

05747097 (England and Wales)
THE WILL WRITING COMPANY (NORTH EAST) LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3252498
252498
Current assets
Debtors47863
Cash at bank and on hand17,13010,637
17,20810,700
Creditors amounts falling due within one year5(16,761)(10,803)
Net current assets (liabilities)447(103)
Total assets less current liabilities699395
Net assets699395
Capital and reserves
Called up share capital44
Profit and loss account695391
Shareholders' funds699395
The financial statements were approved and authorised for issue by the Director on 10 September 2024, and are signed on its behalf by:
OLDFIELD, Derek Victor
Director
Registered Company No. 05747097
THE WILL WRITING COMPANY (NORTH EAST) LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery3
Fixtures and fittings4
Office Equipment3
Trade and other 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.
Trade and other 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.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 April 23744744
At 31 March 24744744
Depreciation and impairment
At 01 April 23246246
Charge for year246246
At 31 March 24492492
Net book value
At 31 March 24252252
At 31 March 23498498
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables7863
Total7863
5.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties13,1387,922
Taxation and social security2,6772,342
Other creditors406-
Accrued liabilities and deferred income540539
Total16,76110,803
6.Provisions for liabilities
Provisions (ie 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.