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Registered number: 14036151










WLI DR & J HOLDINGS LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
WLI DR & J HOLDINGS LIMITED
 
 
COMPANY INFORMATION


Directors
H W H Jenkins 
S P Sully 




Registered number
14036151



Registered office
Fourth Floor Abbots House
Abbey Street

Reading

Berkshire

RG1 3BD




Independent auditors
BW Audit Limited
Chartered Accountants & Statutory Auditors

Berry & Warren

54 Thorpe Road

Norwich

NR1 1RY





 
WLI DR & J HOLDINGS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Statement of Changes in Equity
 
2
Notes to the Financial Statements
 
3 - 6


 
WLI DR & J HOLDINGS LIMITED
REGISTERED NUMBER: 14036151

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
5
5

  
5
5

Current assets
  

Debtors: amounts falling due within one year
 5 
10
10

  
10
10

Creditors: amounts falling due within one year
 6 
(30,943)
(24,968)

Net current liabilities
  
 
 
(30,933)
 
 
(24,958)

Total assets less current liabilities
  
(30,928)
(24,953)

  

Net liabilities
  
(30,928)
(24,953)


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
(30,938)
(24,963)

  
(30,928)
(24,953)


The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 by: 

H W H Jenkins
Director
Date: 2 October 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 1

 
WLI DR & J HOLDINGS LIMITED
 

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


Called up share capital
Profit and loss account
Total equity

£
£
£


At 8 April 2022
-
-
-



Loss for the period
-
(24,963)
(24,963)

Shares issued during the period
10
-
10



At 1 January 2023
10
(24,963)
(24,953)



Loss for the year
-
(5,975)
(5,975)


At 31 December 2023
10
(30,938)
(30,928)


The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
WLI DR & J HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

WLI DR & J Holdings Ltd is a private company limited by shares and is registered and incorporated in England and Wales. The registered office is Fourth Floor, Abbots House, Abbey Street, Reading, Berkshire RG1 3BD.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.

The company was incorporated on 8 April 2022 so the comparatives are for the period 8 April 2022 to 31 December 2022.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The Directors have considered the financial requirements of the company alongside the intention that the company will remain an investment holding company in the future. Should any liabilities arise, the group has confirmed that it will make available such funds as are needed by the company for a period of at least 12 months from the date of approval of these accounts. 
The Directors have considered this, alongside the financial position of the wider group, and believe that it remains appropriate to continue to prepare the financial statements on a going concern basis.

Page 3

 
WLI DR & J HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.7

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees




The average monthly number of employees, including the directors, during the year was as follows:


        2023
        2022
            No.
            No.







Directors
2
2

Page 4

 
WLI DR & J HOLDINGS 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
5



At 31 December 2023
5





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
10
10

10
10



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
5
5

Accruals and deferred income
30,938
24,963

30,943
24,968



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



10 (2022 - 10) Ordinary shares of £1.00 each
10
10

On incorporation in 2022 the company issued 10 Ordinary shares of £1 each for cash consideration of £10.


Page 5

 
WLI DR & J HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

8.


Controlling party

The immediate parent company is Waterlogic Holdings Limited, a company incorporated in England and Wales. Waterlogic Holdings Limited has its registered office at Fourth Floor Abbots House, Abbey Street, Reading, Berkshire, RG1 3BD.
The ultimate parent company and controlling party is BDT Capital Partners. The smallest and largest group to consolidate these financial statements is Osmosis Holdings, LP, a company incorporated in the United States. Copies of Osmosis Holdings, LP consolidated financial statements can be obtained from Culligan International Company, 9399 W.Higgins Road, Suite 1100 Rosemont, IL 60018, USA.


9.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 3 October 2024 by Joanne Fox BA FCA (Senior Statutory Auditor) on behalf of BW Audit Limited.

 
Page 6