Acorah Software Products - Accounts Production 16.0.110 false true false 20 April 2023 31 July 2024 31 July 2024 14816951 K J Delaney P J Delaney T M Delaney L L Delaney J P Delaney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14816951 2023-04-19 14816951 2024-07-31 14816951 2023-04-20 2024-07-31 14816951 frs-core:CurrentFinancialInstruments 2024-07-31 14816951 frs-core:FurnitureFittings 2024-07-31 14816951 frs-core:FurnitureFittings 2023-04-20 2024-07-31 14816951 frs-core:FurnitureFittings 2023-04-19 14816951 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-20 2024-07-31 14816951 frs-core:ShareCapital 2024-07-31 14816951 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 14816951 frs-bus:PrivateLimitedCompanyLtd 2023-04-20 2024-07-31 14816951 frs-bus:FilletedAccounts 2023-04-20 2024-07-31 14816951 frs-bus:SmallEntities 2023-04-20 2024-07-31 14816951 frs-bus:AuditExempt-NoAccountantsReport 2023-04-20 2024-07-31 14816951 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-20 2024-07-31 14816951 frs-bus:Director1 2023-04-20 2024-07-31 14816951 frs-bus:Director2 2023-04-20 2024-07-31 14816951 frs-bus:Director3 2023-04-20 2024-07-31 14816951 frs-bus:Director4 2023-04-20 2024-07-31 14816951 frs-bus:Director5 2023-04-20 2024-07-31 14816951 frs-countries:EnglandWales 2023-04-20 2024-07-31
Registered number: 14816951
Whitening Yard Properties Ltd
Financial Statements
For the Period 20 April 2023 to 31 July 2024
Oakensen (Bristol)
Chartered Accountants
Westbury Court Church Road
Westbury-on-Trym
Bristol
BS9 3EF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14816951
31 July 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,301
Investment Properties 5 1,048,868
1,050,169
CURRENT ASSETS
Debtors 6 1,463
Cash at bank and in hand 19,620
21,083
Creditors: Amounts Falling Due Within One Year 7 (1,109,472 )
NET CURRENT ASSETS (LIABILITIES) (1,088,389 )
TOTAL ASSETS LESS CURRENT LIABILITIES (38,220 )
NET LIABILITIES (38,220 )
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account (38,320 )
SHAREHOLDERS' FUNDS (38,220)
Page 1
Page 2
For the period ending 31 July 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
K J Delaney
Director
16 January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Whitening Yard Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14816951 . The registered office is Westbury Court Church Road, Westbury On Trym, Bristol, BS9 3EF.
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 includes the income from letting of holiday accommodation and is recognised when the rental period takes place.
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:
Freehold Nil
Fixtures & Fittings 20% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 20 April 2023 -
Additions 1,626
As at 31 July 2024 1,626
Depreciation
As at 20 April 2023 -
Provided during the period 325
As at 31 July 2024 325
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 July 2024 1,301
As at 20 April 2023 -
5. Investment Property
31 July 2024
£
Fair Value
As at 20 April 2023 -
Additions 1,048,868
As at 31 July 2024 1,048,868
6. Debtors
31 July 2024
£
Due within one year
Other debtors 1,463
7. Creditors: Amounts Falling Due Within One Year
31 July 2024
£
Trade creditors 429
Other creditors 1,109,043
1,109,472
8. Share Capital
31 July 2024
£
Allotted, Called up and fully paid 100
9. Related Party Transactions
At the end of the year the company owed £1,020,755 to a company, owned and controlled by three of the directors and shareholders.  Interest is payable on this loan at a rate of 5%.  The loan is repayable on demand.
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