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REGISTERED NUMBER: 11373284 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Wolf & Badger CDY Limited

Wolf & Badger CDY Limited (Registered number: 11373284)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Wolf & Badger CDY Limited

Company Information
for the year ended 31 December 2023







DIRECTORS: Mr H R Graham
Mr G Z Graham





REGISTERED OFFICE: 10 Queen Street Place
London
United Kingdom
EC4R 1AG





REGISTERED NUMBER: 11373284 (England and Wales)





ACCOUNTANTS: Flinder Effect Limited
Certified Chartered Accountants (ACCA)
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ

Wolf & Badger CDY Limited (Registered number: 11373284)

Statement of Financial Position
31 December 2023

2023 2022
Notes £ £
CURRENT ASSETS
Debtors 4 366,246 290,827

CREDITORS
Amounts falling due within one year 5 (348,197 ) (289,007 )
NET CURRENT ASSETS 18,049 1,820
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,049

1,820

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,949 1,720
18,049 1,820

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

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 20 September 2024 and were signed on its behalf by:





Mr G Z Graham - Director


Wolf & Badger CDY Limited (Registered number: 11373284)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Wolf & Badger CDY 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.

The principal place of business is:

Wolf & Badger
102 Berwick Street
London
W1F 0QB

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.

For the year ended 31 December 2022, the company was entitled to exemption from audit under section 479A of the Companies Act 2006 relating to the parental guarantee of the subsidiary companies. The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of accounts.

The following principal accounting policies have been applied:

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

Wolf & Badger CDY Limited (Registered number: 11373284)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Operating lease

Operating lease: the Company as lessor

Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term.

Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished.

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

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.

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 AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 15,331 -
Amounts owed by group undertakings 260,724 251,994
Other debtors 90,191 38,833
366,246 290,827

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 156,353 -
Taxation and social security 22,578 28,585
Other creditors 169,266 260,422
348,197 289,007

Wolf & Badger CDY Limited (Registered number: 11373284)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

6. ULTIMATE CONTROLLING PARTY

The largest and smallest group for which group accounts are drawn up is the immediate parent company, Wolf & Badger Lid, a company registered in the United Kingdom.

The consolidated financial statements of Wolf & Badger Ltd may be obtained from the registered office at 10 Queen Street Place, London, EC4R 1AG.