Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-292parent companyfalse2023-03-014truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12562071 2023-03-01 2024-02-29 12562071 2022-03-01 2023-02-28 12562071 2024-02-29 12562071 2023-02-28 12562071 c:Director1 2023-03-01 2024-02-29 12562071 d:CurrentFinancialInstruments 2024-02-29 12562071 d:CurrentFinancialInstruments 2023-02-28 12562071 d:Non-currentFinancialInstruments 2024-02-29 12562071 d:Non-currentFinancialInstruments 2023-02-28 12562071 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 12562071 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 12562071 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-29 12562071 d:Non-currentFinancialInstruments d:AfterOneYear 2023-02-28 12562071 d:ShareCapital 2024-02-29 12562071 d:ShareCapital 2023-02-28 12562071 d:RetainedEarningsAccumulatedLosses 2024-02-29 12562071 d:RetainedEarningsAccumulatedLosses 2023-02-28 12562071 c:OrdinaryShareClass1 2023-03-01 2024-02-29 12562071 c:OrdinaryShareClass1 2024-02-29 12562071 c:OrdinaryShareClass1 2023-02-28 12562071 c:OrdinaryShareClass2 2023-03-01 2024-02-29 12562071 c:OrdinaryShareClass2 2024-02-29 12562071 c:OrdinaryShareClass2 2023-02-28 12562071 c:OrdinaryShareClass3 2023-03-01 2024-02-29 12562071 c:OrdinaryShareClass3 2024-02-29 12562071 c:OrdinaryShareClass3 2023-02-28 12562071 c:FRS102 2023-03-01 2024-02-29 12562071 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 12562071 c:FullAccounts 2023-03-01 2024-02-29 12562071 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 12562071 6 2023-03-01 2024-02-29 12562071 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 12562071









WHITECODE HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
WHITECODE HOLDINGS LIMITED
REGISTERED NUMBER: 12562071

BALANCE SHEET
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
£
£

Fixed assets
  

Investments
 4 
1,014,800
1,014,800

Current assets
  

Cash at bank and in hand
 5 
32
32

  
32
32

Creditors: amounts falling due within one year
 6 
(286,475)
(226,344)

Total assets less current liabilities
  
 
 
728,357
 
 
788,488

Creditors: amounts falling due after more than one year
 7 
(14,177)
(137,706)

  

Net assets
  
714,180
650,782


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
714,080
650,682

  
714,180
650,782


Page 1

 
WHITECODE HOLDINGS LIMITED
REGISTERED NUMBER: 12562071
    
BALANCE SHEET (CONTINUED)
AS AT 29 FEBRUARY 2024



The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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: 





A D Hill Esq
Director
 
Date: 
25 November 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
WHITECODE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Whitecode Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered office address is 26-27 The Hill, Northfleet, Gravesend, DA11 9EU. The principal activity of the company is that of a holding company.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

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.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
WHITECODE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 4).


4.


Fixed asset investments








Investments in subsidiary companies

£



Cost or valuation


At 1 March 2023
1,014,800



At 29 February 2024
1,014,800





5.


Cash and cash equivalents

29 February
28 February
2024
2023
£
£

Cash at bank and in hand
32
32

32
32



6.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Amounts owed to group undertakings
181,474
119,125

Other creditors
105,001
107,219

286,475
226,344


Page 4

 
WHITECODE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

7.


Creditors: Amounts falling due after more than one year

29 February
28 February
2024
2023
£
£

Other creditors
14,177
137,706

14,177
137,706



8.


Share capital

29 February
28 February
2024
2023
£
£
Allotted, called up and fully paid



51 (2023 - 51) Ordinary A shares of £1.00 each
51
51
39 (2023 - 39) Ordinary B shares of £1.00 each
39
39
10 (2023 - 10) Ordinary C shares of £1.00 each
10
10

100

100



9.


Related party transactions

Included within other creditors due within one year is a balance owed to Whitecode Consulting Limited, a 100% subsidiary of the company. The amount is interest free and repayable on demand.

 
Page 5