Acorah Software Products - Accounts Production 16.1.300 false true true false 7 March 2023 31 March 2024 31 March 2024 14712568 Miss Suzannah Cranwell Ms Mandeep Gosal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14712568 2023-03-06 14712568 2024-03-31 14712568 2023-03-07 2024-03-31 14712568 frs-core:CurrentFinancialInstruments 2024-03-31 14712568 frs-core:ComputerEquipment 2024-03-31 14712568 frs-core:ComputerEquipment 2023-03-07 2024-03-31 14712568 frs-core:ComputerEquipment 2023-03-06 14712568 frs-core:ShareCapital 2024-03-31 14712568 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 14712568 frs-bus:PrivateLimitedCompanyLtd 2023-03-07 2024-03-31 14712568 frs-bus:FilletedAccounts 2023-03-07 2024-03-31 14712568 frs-bus:SmallEntities 2023-03-07 2024-03-31 14712568 frs-bus:AuditExempt-NoAccountantsReport 2023-03-07 2024-03-31 14712568 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-07 2024-03-31 14712568 frs-bus:Director1 2023-03-07 2024-03-31 14712568 frs-bus:Director2 2023-03-07 2024-03-31 14712568 frs-countries:EnglandWales 2023-03-07 2024-03-31
Registered number: 14712568
Who Watch Where Ltd
Unaudited Financial Statements
For the Period 7 March 2023 to 31 March 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14712568
31 March 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 21,216
21,216
CURRENT ASSETS
Debtors 5 649
Cash at bank and in hand 3,827
4,476
Creditors: Amounts Falling Due Within One Year 6 (46,010 )
NET CURRENT ASSETS (LIABILITIES) (41,534 )
TOTAL ASSETS LESS CURRENT LIABILITIES (20,318 )
NET LIABILITIES (20,318 )
CAPITAL AND RESERVES
Called up share capital 7 2
Profit and Loss Account (20,320 )
SHAREHOLDERS' FUNDS (20,318)
For the period ending 31 March 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
Miss Suzannah Cranwell
Director
25 February 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Who Watch Where Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14712568 . The registered office is 5 Den Road, Teignmouth, Devon, TQ14 8AR.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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:
Computer Equipment 20% Straight Line
2.4. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.5. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Computer Equipment
£
Cost
As at 7 March 2023 -
Additions 26,520
As at 31 March 2024 26,520
Depreciation
As at 7 March 2023 -
Provided during the period 5,304
As at 31 March 2024 5,304
Net Book Value
As at 31 March 2024 21,216
As at 7 March 2023 -
Page 2
Page 3
5. Debtors
31 March 2024
£
Due within one year
Prepayments and accrued income 649
6. Creditors: Amounts Falling Due Within One Year
31 March 2024
£
Accruals and deferred income 1,080
Directors' loan accounts 44,930
46,010
7. Share Capital
31 March 2024
£
Allotted, Called up and fully paid 2
8. Related Party Transactions
At the year end, 31 March 2024, the company owed the directors £44,930 in respect of loans held with the company. These amounts are interest free and repayable on demand.
Page 3