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REGISTERED NUMBER: 13870567 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

WILKINS CALDEIRA CAPITAL LTD

WILKINS CALDEIRA CAPITAL LTD (REGISTERED NUMBER: 13870567)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WILKINS CALDEIRA CAPITAL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: Mr J O Wilkins





REGISTERED OFFICE: St James' Hall
Mill Road
Lancing
West Sussex
BN15 0PT





REGISTERED NUMBER: 13870567 (England and Wales)





ACCOUNTANTS: Peter Jarman LLP
trading as
Peter Jarman & Company
1 Harbour House
Harbour Way
Shoreham by Sea
West Sussex
BN43 5HZ

WILKINS CALDEIRA CAPITAL LTD (REGISTERED NUMBER: 13870567)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Investment property 4 185,000 95,000

CURRENT ASSETS
Debtors 5 37,323 236
Cash at bank 15,329 1,087
52,652 1,323
CREDITORS
Amounts falling due within one year 6 (65,278 ) (66,750 )
NET CURRENT LIABILITIES (12,626 ) (65,427 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

172,374

29,573

CREDITORS
Amounts falling due after more than one
year

7

(135,235

)

(15,000

)

PROVISIONS FOR LIABILITIES (7,223 ) (2,717 )
NET ASSETS 29,916 11,856

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 9 30,795 11,583
Retained earnings (979 ) 173
SHAREHOLDERS' FUNDS 29,916 11,856

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

WILKINS CALDEIRA CAPITAL LTD (REGISTERED NUMBER: 13870567)

BALANCE SHEET - continued
31 JANUARY 2024


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2024 and were signed by:





Mr J O Wilkins - Director


WILKINS CALDEIRA CAPITAL LTD (REGISTERED NUMBER: 13870567)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Wilkins Caldeira Capital Ltd 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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents rents receivable on investment properties for the accounting period.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

WILKINS CALDEIRA CAPITAL LTD (REGISTERED NUMBER: 13870567)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2023 95,000
Additions 66,281
Revaluations 23,719
At 31 January 2024 185,000
NET BOOK VALUE
At 31 January 2024 185,000
At 31 January 2023 95,000

Fair value at 31 January 2024 is represented by:
£   
Valuation in 2023 14,300
Valuation in 2024 23,719
Cost 146,981
185,000

If Investment Property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 146,981 80,700

Investment Property was valued on an open market basis on 31 January 2024 by The director .

The company owns 2 investment properties and combined value of the properties are £185,000 at the financial year end January 2024.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 36,650 -
Other debtors 673 236
37,323 236

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings - 2,100
Taxation and social security - 40
Other creditors 65,278 64,610
65,278 66,750

WILKINS CALDEIRA CAPITAL LTD (REGISTERED NUMBER: 13870567)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 120,235 -
Other creditors 15,000 15,000
135,235 15,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans 120,235 -

8. SECURED DEBTS

The mortgage is secured by a charge over the asset of the company including the investment properties.

9. RESERVES
Fair
value
reserve
£   
At 1 February 2023 11,583
Non Distributable Profits 19,212

At 31 January 2024 30,795