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The Wicklow Witch Ltd
Financial Statements
For the Period 3 May 2023 to 31 May 2024
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of The Wicklow Witch Ltd For the Period 3 May 2023 to 31 May 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Wicklow Witch Ltd For the Period 3 May 2023 to 31 May 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of The Wicklow Witch Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Wicklow Witch Ltd and state those matters that we have agreed to state to the directors of The Wicklow Witch Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Wicklow Witch Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that The Wicklow Witch Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Wicklow Witch Ltd . You consider that The Wicklow Witch Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of The Wicklow Witch Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
11 October 2024
Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
Page 1
Page 2
Balance Sheet
Registered number: 14844755
31 May 2024
Notes £ £
FIXED ASSETS
Tangible assets 4 837
837
CURRENT ASSETS
Stocks 5 20,000
Debtors 176
Cash at bank and in hand 22,269
42,445
Creditors: Amounts Falling Due Within One Year (28,018 )
NET CURRENT ASSETS (LIABILITIES) 14,427
TOTAL ASSETS LESS CURRENT LIABILITIES 15,264
NET ASSETS 15,264
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account 15,164
SHAREHOLDERS' FUNDS 15,264
Page 2
Page 3
For the period ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Juliet O'Brien
Director
11 October 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
The Wicklow Witch Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14844755 . The registered office is 12 Payton Street, Stratford upon Avon, Warwickshire, CV37 6UA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer equipment reducing balance 33%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible assets
Computer equipment
£
Cost
As at 3 May 2023 -
Additions 1,249
As at 31 May 2024 1,249
...CONTINUED
Page 4
Page 5
Depreciation
As at 3 May 2023 -
Provided during the period 412
As at 31 May 2024 412
Net Book Value
As at 31 May 2024 837
As at 3 May 2023 -
5. Stocks
31 May 2024
£
Stock 20,000
6. Share Capital
31 May 2024
£
Allotted, Called up and fully paid 100
Page 5