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REGISTERED NUMBER: 09399122 (England and Wales)














WDH GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






WDH GROUP LIMITED (REGISTERED NUMBER: 09399122)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


WDH GROUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: S A Wilson





SECRETARY: S J Warman





REGISTERED OFFICE: Benchmark
174 Anmore Road
Denmead
Waterlooville
Hampshire
PO7 6HW





REGISTERED NUMBER: 09399122 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

WDH GROUP LIMITED (REGISTERED NUMBER: 09399122)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 408 544
Investments 5 100,006 100,006
100,414 100,550

CURRENT ASSETS
Debtors 6 17,590 852
Cash at bank 571 685
18,161 1,537
CREDITORS
Amounts falling due within one year 7 55,411 31,274
NET CURRENT LIABILITIES (37,250 ) (29,737 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

63,164

70,813

CAPITAL AND RESERVES
Called up share capital 8 8 8
Retained earnings 9 63,156 70,805
SHAREHOLDERS' FUNDS 63,164 70,813

WDH GROUP LIMITED (REGISTERED NUMBER: 09399122)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2024


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

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

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 director and authorised for issue on 30 October 2024 and were signed by:





S A Wilson - Director


WDH GROUP LIMITED (REGISTERED NUMBER: 09399122)

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

1. STATUTORY INFORMATION

WDH Group 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other 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

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors
Short term trade 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

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 statement of financial position date.

3. EMPLOYEES AND DIRECTORS

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

WDH GROUP LIMITED (REGISTERED NUMBER: 09399122)

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

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
£   
COST
At 1 April 2023
and 31 March 2024 5,427
DEPRECIATION
At 1 April 2023 4,883
Charge for year 136
At 31 March 2024 5,019
NET BOOK VALUE
At 31 March 2024 408
At 31 March 2023 544

5. FIXED ASSET INVESTMENTS
Interest
Shares in in other
group participating
undertakings interests Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 6 100,000 100,006
NET BOOK VALUE
At 31 March 2024 6 100,000 100,006
At 31 March 2023 6 100,000 100,006

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Subsidiary

Wilson Designer Homes Limited
Registered office: 12 Fratton Road, Portsmouth, Hampshire, PO1 5BX
Nature of business: Property and land developers
%
Class of shares: holding
Ordinary 75.00
2024 2023
£    £   
Aggregate capital and reserves 56,353 86,195
(Loss)/profit for the year (29,850 ) 3,979

WDH GROUP LIMITED (REGISTERED NUMBER: 09399122)

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

5. FIXED ASSET INVESTMENTS - continued

Associated company

Dwell Projects Limited
Registered office: 12 Fratton Road, Portsmouth, Hampshire. PO1 5BX
Nature of business: Construction
%
Class of shares: holding
Ordinary 50.00
31.12.23 31.12.22
£    £   
Aggregate capital and reserves 63,572 9,350
Profit for the year 91,222 9,899

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 17,500 -
Other debtors - 620
VAT 90 64
Prepayments - 168
17,590 852

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 463 456
Other creditors 53,370 29,240
Directors' current accounts 3 3
Accrued expenses 1,575 1,575
55,411 31,274

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
8 Ordinary £1 8 8

9. RESERVES
Retained
earnings
£   

At 1 April 2023 70,805
Profit for the year 33,351
Dividends (41,000 )
At 31 March 2024 63,156

WDH GROUP LIMITED (REGISTERED NUMBER: 09399122)

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

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S A Wilson.

By virtue of his ownership of 100% of the issued share capital.