Caseware UK (AP4) 2023.0.135 2023.0.135 2023-05-01true2trueNo description of principal activity2truefalse 04017912 2023-05-01 2024-04-30 04017912 2022-05-01 2023-04-30 04017912 2024-04-30 04017912 2023-04-30 04017912 c:Director1 2023-05-01 2024-04-30 04017912 d:CurrentFinancialInstruments 2024-04-30 04017912 d:CurrentFinancialInstruments 2023-04-30 04017912 d:ShareCapital 2024-04-30 04017912 d:ShareCapital 2023-04-30 04017912 c:OrdinaryShareClass1 2023-05-01 2024-04-30 04017912 c:OrdinaryShareClass1 2024-04-30 04017912 c:OrdinaryShareClass1 2023-04-30 04017912 c:EntityHasNeverTraded 2023-05-01 2024-04-30 04017912 c:FRS102 2023-05-01 2024-04-30 04017912 c:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 04017912 c:FullAccounts 2023-05-01 2024-04-30 04017912 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04017912 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04017912










Water Direct Management Limited








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 30 April 2024



 
Water Direct Management Limited
 
  
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Water Direct Management Limited for the year ended 30 April 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Water Direct Management Limited for the year ended 30 April 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Water Direct Management Limited, as a body, in accordance with the terms of our engagement letter dated 3 January 2020Our work has been undertaken solely to prepare for your approval the financial statements of Water Direct Management Limited and state those matters that we have agreed to state to the Board of directors of Water Direct Management Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Water Direct Management Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Water Direct Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Water Direct Management Limited. You consider that Water Direct Management Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Water Direct Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
 
Chartered Accountants
  
Canterbury
31 January 2025
Page 1

 
Water Direct Management Limited
Registered number: 04017912

Balance sheet
As at 30 April 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
700
700

  
700
700

Total assets less current liabilities
  
 
 
700
 
 
700

  

Net assets
  
700
700


Capital and reserves
  

Called up share capital 
 5 
700
700

  
700
700


For the year ended 30 April 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 on 30 January 2025.




T L Heathcote
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
Water Direct Management Limited
 

 
Notes to the financial statements
For the year ended 30 April 2024

1.


General information

Water Direct Management Limited is a limited liability company incorporated in England and Wales, registered number 04017912. The registered office is Stanford Bridge Farm, Station Road, Pluckley, Ashford, Kent, TN27 0RU.

2.Accounting policies

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

 
2.1

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
700
700

700
700



5.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



700 (2023 - 700) Ordinary shares of £1.00 each
700
700


Page 3

 
Water Direct Management Limited
 

 
Notes to the financial statements
For the year ended 30 April 2024

6.


Controlling party

Water Direct Management Limited is a wholly owned subsidiary of FGS Utilities Limited, the immediate parent company incorporated in England and Wales. The ultimate parent company is Heathcote Holdings Limited, a company also incorporated in England and Wales, which owns 100% of the share capital in FGS Utilities Limited.
The ultimate controlling party is T L Heathcote who is director of each of the above companies by virtue of his majority shareholding in Heathcote Holdings Limited.
Water Direct Management Limited are included in the consolidated financial statements of Heathcote Holdings Limited which are available from Stanford Bridge Farm, Station Road, Pluckley, Ashford, Kent, TN27 0RU.

Page 4