IRIS Accounts Production v24.3.2.46 03367370 director 1.4.23 31.3.24 31.3.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh033673702023-03-31033673702024-03-31033673702023-04-012024-03-31033673702022-03-31033673702022-04-012023-03-31033673702023-03-3103367370ns15:EnglandWales2023-04-012024-03-3103367370ns14:PoundSterling2023-04-012024-03-3103367370ns10:Director12023-04-012024-03-3103367370ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3103367370ns10:SmallEntities2023-04-012024-03-3103367370ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3103367370ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3103367370ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3103367370ns10:FullAccounts2023-04-012024-03-310336737012023-04-012024-03-3103367370ns10:OrdinaryShareClass12023-04-012024-03-3103367370ns10:CompanySecretary12023-04-012024-03-3103367370ns10:RegisteredOffice2023-04-012024-03-3103367370ns5:CurrentFinancialInstruments2024-03-3103367370ns5:CurrentFinancialInstruments2023-03-3103367370ns5:Non-currentFinancialInstruments2024-03-3103367370ns5:Non-currentFinancialInstruments2023-03-3103367370ns5:ShareCapital2024-03-3103367370ns5:ShareCapital2023-03-3103367370ns5:RetainedEarningsAccumulatedLosses2024-03-3103367370ns5:RetainedEarningsAccumulatedLosses2023-03-3103367370ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3103367370ns5:PlantMachinery2023-04-012024-03-3103367370ns5:MotorVehicles2023-04-012024-03-3103367370ns5:ComputerEquipment2023-04-012024-03-3103367370ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-03-3103367370ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-04-012024-03-3103367370ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-03-3103367370ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-03-3103367370ns5:PlantMachinery2023-03-3103367370ns5:MotorVehicles2023-03-3103367370ns5:ComputerEquipment2023-03-3103367370ns5:PlantMachinery2024-03-3103367370ns5:MotorVehicles2024-03-3103367370ns5:ComputerEquipment2024-03-3103367370ns5:PlantMachinery2023-03-3103367370ns5:MotorVehicles2023-03-3103367370ns5:ComputerEquipment2023-03-3103367370ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3103367370ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-3103367370ns5:CurrentFinancialInstruments2023-04-012024-03-3103367370ns5:WithinOneYear2024-03-3103367370ns5:WithinOneYear2023-03-3103367370ns5:BetweenOneFiveYears2024-03-3103367370ns5:BetweenOneFiveYears2023-03-3103367370ns5:MoreThanFiveYears2024-03-3103367370ns5:MoreThanFiveYears2023-03-3103367370ns5:AllPeriods2024-03-3103367370ns5:AllPeriods2023-03-3103367370ns5:DeferredTaxation2023-03-3103367370ns5:DeferredTaxation2023-04-012024-03-3103367370ns5:DeferredTaxation2024-03-3103367370ns10:OrdinaryShareClass12024-03-31
REGISTERED NUMBER: 03367370 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2024

for

WOOD HALL & HEWARD LIMITED
TRADING AS
WOOD HALL AND HEWARD LIMITED

WOOD HALL & HEWARD LIMITED (REGISTERED NUMBER: 03367370)
TRADING AS WOOD HALL AND HEWARD LIMITED

Contents of the Financial Statements
for the year ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WOOD HALL & HEWARD LIMITED
TRADING AS WOOD HALL AND HEWARD LIMITED

Company Information
for the year ended 31 March 2024







Director: J M E Ross





Secretary: M T Hodges





Registered office: Springwell Farm
Springwell Lane
London
UB9 6PG





Registered number: 03367370 (England and Wales)

WOOD HALL & HEWARD LIMITED (REGISTERED NUMBER: 03367370)
TRADING AS WOOD HALL AND HEWARD LIMITED

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 62,200 50,246
62,200 50,246

Current assets
Debtors 6 215,912 331,853
Cash at bank 95,153 60,390
311,065 392,243
Creditors
Amounts falling due within one year 7 269,349 311,862
Net current assets 41,716 80,381
Total assets less current liabilities 103,916 130,627

Creditors
Amounts falling due after more than one
year

8

(26,986

)

(47,169

)

Provisions for liabilities 10 (15,421 ) (12,449 )
Net assets 61,509 71,009

Capital and reserves
Called up share capital 11 999 999
Retained earnings 60,510 70,010
Shareholders' funds 61,509 71,009

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

WOOD HALL & HEWARD LIMITED (REGISTERED NUMBER: 03367370)
TRADING AS WOOD HALL AND HEWARD LIMITED

Balance Sheet - continued
31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 February 2025 and were signed by:





J M E Ross - Director


WOOD HALL & HEWARD LIMITED (REGISTERED NUMBER: 03367370)
TRADING AS WOOD HALL AND HEWARD LIMITED

Notes to the Financial Statements
for the year ended 31 March 2024


1. Statutory information

Wood Hall & Heward 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

There is estimation uncertainty in calculating deferred tax. A full line by line review of deferred tax is carried out by management regularly. Whilst every attempt is made to ensure that the deferred tax is as accurate as possible, there remains a risk that the provisions do not match the actual tax liability when asset is disposed of.

There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable.

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

Intangible assets
Intangible assets are stated at cost (or deemed cost), less accumulated amortisation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs.

Amortisation on intangible assets is calculated so as to write off each asset over its estimated useful life.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

WOOD HALL & HEWARD LIMITED (REGISTERED NUMBER: 03367370)
TRADING AS WOOD HALL AND HEWARD LIMITED

Notes to the Financial Statements - continued
for the year ended 31 March 2024


2. Accounting policies - continued

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 7 (2023 - 7 ) .

WOOD HALL & HEWARD LIMITED (REGISTERED NUMBER: 03367370)
TRADING AS WOOD HALL AND HEWARD LIMITED

Notes to the Financial Statements - continued
for the year ended 31 March 2024


4. Intangible fixed assets
Other
£   
Cost
At 1 April 2023 15,000
Disposals (15,000 )
At 31 March 2024 -
Amortisation
At 1 April 2023 15,000
Eliminated on disposal (15,000 )
At 31 March 2024 -
Net book value
At 31 March 2024 -
At 31 March 2023 -

5. Tangible fixed assets
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
Cost
At 1 April 2023 356,268 43,046 8,483 407,797
Additions 21,008 100 482 21,590
Disposals - (9,160 ) - (9,160 )
At 31 March 2024 377,276 33,986 8,965 420,227
Depreciation
At 1 April 2023 310,742 38,760 8,049 357,551
Charge for year 7,833 1,077 206 9,116
Eliminated on disposal - (8,640 ) - (8,640 )
At 31 March 2024 318,575 31,197 8,255 358,027
Net book value
At 31 March 2024 58,701 2,789 710 62,200
At 31 March 2023 45,526 4,286 434 50,246

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 144,911 252,152
Other debtors 71,001 79,701
215,912 331,853

WOOD HALL & HEWARD LIMITED (REGISTERED NUMBER: 03367370)
TRADING AS WOOD HALL AND HEWARD LIMITED

Notes to the Financial Statements - continued
for the year ended 31 March 2024


7. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 16,132 15,499
Trade creditors 44,455 75,676
Amounts owed to group undertakings 53,955 56,145
Taxation and social security 150,479 157,112
Other creditors 4,328 7,430
269,349 311,862

Amounts owed to group undertakings are unsecured, repayable on demand and do not bear interest.

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 26,986 47,169

9. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 31,200 14,300
Between one and five years 110,500 124,800
In more than five years - 16,900
141,700 156,000

10. Provisions for liabilities
2024 2023
£    £   
Deferred tax 15,421 12,449

Deferred
tax
£   
Balance at 1 April 2023 12,449
Provided during year 2,972
Balance at 31 March 2024 15,421

11. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
999 Ordinary £1 999 999

12. Description of nature of transactions and balances with related parties

The parent undertaking of the entity is WHH Holdings Ltd, a company registered in England & Wales with
a registered office address of Springwell Farm, Springwell Lane, London, England, UB9 6PG.