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REGISTERED NUMBER: 01027027 (England and Wales)















WENTDALE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2024






WENTDALE LIMITED (REGISTERED NUMBER: 01027027)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WENTDALE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: D Bowker
N D Bowker
Ms L S Truman





SECRETARY: D Bowker





REGISTERED OFFICE: W H Prior
Unit11 Railway Court
Doncaster
South Yorkshire
DN4 5FB





REGISTERED NUMBER: 01027027 (England and Wales)





ACCOUNTANTS: W H Prior
Chartered Certified Accountants
Railway Court
Off Ten Pound Walk
Doncaster
South Yorkshire
DN4 5FB

WENTDALE LIMITED (REGISTERED NUMBER: 01027027)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 66,159 228
Investment property 5 1,925,000 1,655,801
1,991,159 1,656,029

CURRENT ASSETS
Stocks 64,603 64,603
Debtors 6 89,078 100,329
Cash at bank 6,008 994
159,689 165,926
CREDITORS
Amounts falling due within one year 7 421,296 379,884
NET CURRENT LIABILITIES (261,607 ) (213,958 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,729,552

1,442,071

CREDITORS
Amounts falling due after more than one
year

8

(163,947

)

(145,014

)

PROVISIONS FOR LIABILITIES (187,099 ) (103,259 )
NET ASSETS 1,378,506 1,193,798

CAPITAL AND RESERVES
Called up share capital 374 374
Capital redemption reserve 132 132
Non-distributable reserve 1,122,256 920,357
Retained earnings 255,744 272,935
SHAREHOLDERS' FUNDS 1,378,506 1,193,798

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

WENTDALE LIMITED (REGISTERED NUMBER: 01027027)

BALANCE SHEET - continued
30TH APRIL 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th January 2025 and were signed on its behalf by:





D Bowker - Director


WENTDALE LIMITED (REGISTERED NUMBER: 01027027)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024


1. STATUTORY INFORMATION

Wentdale 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

WENTDALE LIMITED (REGISTERED NUMBER: 01027027)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2023 10,241
Additions 67,393
At 30th April 2024 77,634
DEPRECIATION
At 1st May 2023 10,013
Charge for year 1,462
At 30th April 2024 11,475
NET BOOK VALUE
At 30th April 2024 66,159
At 30th April 2023 228

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
Additions 67,393
At 30th April 2024 67,393
DEPRECIATION
Charge for year 1,405
At 30th April 2024 1,405
NET BOOK VALUE
At 30th April 2024 65,988

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st May 2023 1,655,801
Revaluations 269,199
At 30th April 2024 1,925,000
NET BOOK VALUE
At 30th April 2024 1,925,000
At 30th April 2023 1,655,801

WENTDALE LIMITED (REGISTERED NUMBER: 01027027)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


5. INVESTMENT PROPERTY - continued

Fair value at 30th April 2024 is represented by:
£   
Valuation in 2009 1,390,801
Valuation in 2017 265,000
Valuation in 2024 269,199
1,925,000

If investment properties had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 665,228 665,228

Investment properties were valued on an open market basis on 16th February 2024 by Grice & Hunter and the directors .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,675 21,258
Other debtors 87,403 79,071
89,078 100,329

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 29,817 29,817
Hire purchase contracts 5,323 -
Trade creditors - 5,582
Taxation and social security 180,646 155,294
Other creditors 205,510 189,191
421,296 379,884

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 110,188 145,014
Hire purchase contracts 53,759 -
163,947 145,014

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 140,005 174,831

Barclays Bank Plc has a legal charge over the investment properties and a fixed and floating charge over the undertaking and all assets.

WENTDALE LIMITED (REGISTERED NUMBER: 01027027)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2024 and 30th April 2023:

2024 2023
£    £   
D Bowker
Balance outstanding at start of year (1,377 ) (46 )
Amounts advanced 28,542 38,115
Amounts repaid (27,854 ) (39,446 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (689 ) (1,377 )

Loans are provided free of interest and are repayable on demand.

11. ULTIMATE CONTROLLING PARTY

The controlling party is D Bowker.

The Controlling party is Mr D Bowker by virtue of his holding of 79.4% ownership of the share capital of Wentdale Holdings Limited, the holding company.