Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-3112022-12-14falsefalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14540879 2022-12-13 14540879 2022-12-14 2023-12-31 14540879 2022-01-01 2022-12-13 14540879 2023-12-31 14540879 c:Director1 2022-12-14 2023-12-31 14540879 d:CurrentFinancialInstruments 2023-12-31 14540879 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14540879 d:ShareCapital 2023-12-31 14540879 d:RetainedEarningsAccumulatedLosses 2023-12-31 14540879 c:OrdinaryShareClass1 2022-12-14 2023-12-31 14540879 c:OrdinaryShareClass1 2023-12-31 14540879 c:FRS102 2022-12-14 2023-12-31 14540879 c:AuditExempt-NoAccountantsReport 2022-12-14 2023-12-31 14540879 c:FullAccounts 2022-12-14 2023-12-31 14540879 c:PrivateLimitedCompanyLtd 2022-12-14 2023-12-31 14540879 e:PoundSterling 2022-12-14 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 14540879














WALTER IS THE BEST DOG LTD

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
WALTER IS THE BEST DOG LTD
REGISTERED NUMBER:14540879

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
2,091

Cash at bank and in hand
 5 
309,772

  
311,863

Creditors: amounts falling due within one year
 6 
(234,984)

Net current assets
  
 
 
76,879

Total assets less current liabilities
  
76,879

  

Net assets
  
76,879


Capital and reserves
  

Called up share capital 
 7 
1

Profit and loss account
  
76,878

  
76,879


The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 profit and loss account 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: 




I J Simons
Director

Date: 23 December 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
WALTER IS THE BEST DOG LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Walter Is The Best Dog Ltd is a private company, limited by shares, registered in England and Wales, registration number 14540879. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. 
The company was incorporated on 14 December 2022 and commenced trading on the same date.
The company has extended its accounting period from 30 November 2023 to 31 December 2023.
 
The principal activity of the company is that of video production and online content.

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 Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

  
2.2

Functional and presentational currency

The company's functional and presentational currency is pound sterling.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

Turnover from video production and online content activities is recognised when it is probable
the company will receive the rights to the consideration due under the contract.
Recharged income is recognised when the corresponding expenses have been incurred on behalf of other entities.
Merchandise income is recognised when the significant risks and rewards of ownership have been transferred to the buyer.

 
2.4

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 corporation 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.


 
2.5

Debtors

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

Page 2

 
WALTER IS THE BEST DOG LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.6

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors, other creditors and loans with related parties.


3.


Employees

The average monthly number of employees, including the director, during the period was 1.


4.


Debtors

2023
£


Amounts owed by connected companies
1

Other debtors
1,857

Prepayments and accrued income
233

2,091



5.


Cash

2023
£

Cash at bank and in hand
309,772



6.


Creditors: amounts falling due within one year

2023
£

Amounts due to connected companies
210,345

Accruals
24,639

234,984


Page 3

 
WALTER IS THE BEST DOG LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

7.


Share capital

2023
£
Allotted, called up and fully paid


1 ordinary share of £1.00
1


On incorporation, the company issued 1 ordinary share at nominal value of £1.


8.


Related party transactions

No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35, as the company is itself a wholly owned subsidiary of Big Huge Money Ltd.

 
Page 4