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Company registration number: 07957097
WITCHAZEL LIMITED
REPORT OF THE DIRECTORS' AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2024

WITCHAZEL LIMITED
BALANCE SHEET
AS AT 31 March 2024
2024
Notes £ £
FIXED ASSETS
Intangible assets31
Tangible assets41,512,897
1,512,898
CURRENT ASSETS
Debtors469,949
Cash at bank and in hand2,177,285
Financial assets516,700
3,163,934
CREDITORS
Amounts falling due within one year (217,722)
NET CURRENT ASSETS 2,946,212
TOTAL ASSETS LESS
CURRENT LIABILITIES 4,459,110
PROVISIONS FOR LIABILITIES(4,419)
NET ASSETS 4,454,691
CAPITAL AND RESERVES
Called-up equity share capital 100
Profit and loss account 4,454,591
SHAREHOLDERS FUNDS 4,454,691
For the year ending 31 March 2024 the company was entitled to exemption 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 the accounts.
All the members have consented to the preparation of abridged financial statements for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 27 January 2025 and signed on its behalf.
..........................................................................
MATTHEW C BERRY
27 January 2025
The annexed notes form part of these financial statements.

WITCHAZEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1. Accounting policies
Statutory information
The company is registered in England and its registered number is 07957097. The company is a private company limited by shares. Its registered office is Rebecca Benneyworth & Co, Valley View, The Ridge, Bussage, Glos GL6 8HD.
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost covention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible Assets
Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. It is being written off in equal annual instalments over its estimated economic life.
Foreign Currency
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Plant and Machinery - 25% per annum of cost
Fixtures and Fittings - 10 % per annum of cost
Depreciation is charged at 2% on buildings taken as 50% of overall cost.
Debtors
The Directors have decide that a provision is required for bad or doubtful debts.
Deferred Taxation
Provision is made for taxation deferred as a result of material timing differences between the incidence of income and expenditure for taxation purposes, using the liability method, only to the extent that, in the opinion of the directors, there is a reasonable probability that a a liability or asset will crystallise in the near future.
Pension Scheme
The company contributes to a defined contribution pension scheme for the employees.
2.Employees
The average number of persons employed by the company (including directors) during the year was 2.
3.Intangible fixed assets
Total
Cost
At start of period10,600
At end of period 10,600
Amortisation
At start of period10,599
At end of period10,599
Net Book Values
At start of period1
At end of period1
4.Tangible fixed assets
Total
Cost
At start of period1,536,610
Additions60,751
At end of period1,597,361
Depreciation
At start of period56,987
Provided during the period27,477
At end of period84,464
Net Book Value
At start of period1,479,623
At end of period1,512,897
5.Pension costs
The company contributes to a defined contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund.