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Registered number: 06452882









WOPPLE LIMITED







UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
WOPPLE LIMITED
 
 
COMPANY INFORMATION


Directors
Mr A Harte 
Dr M Paget 




Registered number
06452882



Registered office
45 Church Street
Floor 7

Birmingham

B3 2RT




Accountants
PKF Smith Cooper Limited

Cornerblock

2 Cornwall Street

Birmingham

West Midlands

B3 2DX





 
WOPPLE LIMITED
 

CONTENTS



Page
Directors' report
1
Accountants' report
2
Statement of comprehensive income
3
Balance sheet
4
Statement of changes in equity
5
Notes to the financial statements
6 - 9


 
WOPPLE LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors

The directors who served during the year were:

Mr A Harte 
Dr M Paget 

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 12 March 2025 and signed on its behalf.
 





Mr A Harte
Director

Page 1

 
WOPPLE LIMITED
 
 
  
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WOPPLE LIMITED
FOR THE YEAR ENDED 31 DECEMBER 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 Wopple Limited for the year ended 31 December 2024 which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity 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 Wopple Limited, as a body, in accordance with the terms of our engagement letter dated 20 October 2023Our work has been undertaken solely to prepare for your approval the financial statements of Wopple Limited and state those matters that we have agreed to state to the Board of directors of Wopple 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 Wopple Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Wopple 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 profit of Wopple Limited. You consider that Wopple 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 Wopple 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.

  



PKF Smith Cooper Limited
 
Cornerblock
2 Cornwall Street
Birmingham
West Midlands
B3 2DX
13 March 2025
Page 2

 
WOPPLE LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

  

Income from shares in group undertakings
  
600,000
670,000

Profit before tax
  
600,000
670,000

Tax on profit
  
-
-

Profit for the financial year
  
600,000
670,000

There was no other comprehensive income for 2024 (2023:£NIL).

The notes on pages 6 to 9 form part of these financial statements.

Page 3

 
WOPPLE LIMITED
REGISTERED NUMBER: 06452882

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments

 4 

1,683,697
1,683,697

  

Creditors: amounts falling due within one year
 5 
(1,200,000)
-

Net current (liabilities)/assets
  
 
 
(1,200,000)
 
 
-

Total assets less current liabilities
  
483,697
1,683,697

  

Net assets
  
483,697
1,683,697


Capital and reserves
  

Called up share capital 
 6 
80,134
80,134

Capital redemption reserve
 7 
27,429
27,429

Profit and loss account
 7 
376,134
1,576,134

  
483,697
1,683,697


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 were approved and authorised for issue by the board and were signed on its behalf on 12 March 2025.




Mr A Harte
Director

The notes on pages 6 to 9 form part of these financial statements.

Page 4

 
WOPPLE LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£


At 1 January 2023
83,102
24,461
1,576,134
1,683,697



Profit for the year
-
-
670,000
670,000

Dividends
-
-
(590,000)
(590,000)

Redemption of shares
(2,968)
2,968
(80,000)
(80,000)



At 1 January 2024
80,134
27,429
1,576,134
1,683,697



Profit for the year
-
-
600,000
600,000

Dividends
-
-
(1,800,000)
(1,800,000)


At 31 December 2024
80,134
27,429
376,134
483,697


The notes on pages 6 to 9 form part of these financial statements.

Page 5

 
WOPPLE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Wopple Limited is a private company, limited by shares, registered in England and Wales. The company's registered office address and registration number can be found on the information page to these financial statements.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

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 Company's functional and presentational currency is GBP. The amounts in these financial statements are rounded to the nearest £1.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




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

Page 6

 
WOPPLE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 January 2024
1,683,697



At 31 December 2024
1,683,697





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Class of shares

Holding

Port - P Limited
Ordinary
100%
Cloud-P Limited*
Ordinary
100%

*Denotes that the company has a 100% indirect holding of Cloud-P Limited as a consequence of Port - P Limited holding 100% of the ordinary share capital. 
Both subsidiary undertakings hold a registered office address of 45 Church Street, Birmingham, B3 2RT.

Page 7

 
WOPPLE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
1,200,000
-

1,200,000
-



6.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



0 (2023 - 80,134) Ordinary shares of £1.00 each
-
80,134
240,402 (2023 - 0) A Ordinary shares of £0.25 each
60,100
-
40,067 (2023 - 0) B Ordinary shares of £0.25 each
10,017
-
40,067 (2023 - 0) C Ordinary shares of £0.25 each
10,017
-

80,134

80,134

On 30 January 2024 each Ordinary share of £1 each in the capital of the Company was sub-divided into 4 Ordinary shares of £0.25 each so that there are 320,536 Ordinary shares of £0.25 each in issue.
On 30 January 2024, 240,402 Ordinary shares of £0.25 were re-designated to 240,402 A Ordinary shares of £0.25 each.
On 30 January 2024, 40,067 Ordinary shares of £0.25 were re-designated to 40,067 B Ordinary shares of £0.25 each.
On 30 January 2024, 40,067 Ordinary shares of £0.25 were re-designated to 40,067 C Ordinary shares of £0.25 each.
The above classes of shares rank pari passu in all respects, providing each of the respective holders with a full pro rata entitlement to income, voting and a return of capital upon the occurence of a future sale or winding up event. 



7.


Reserves

Capital redemption reserve

This reserve records the value of the Company's ordinary share capital repurchased from its shareholders in current and prior periods.

Profit and loss account

This reserve records all current and prior period retained profits and losses.

Page 8

 
WOPPLE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Related party transactions

The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned group companies.


9.


Controlling party

The Company is controlled by Port-P EOT Trustees Limited, a company registered in England and Wales. The registered office address is Floor 7, 45 Church Street, Birmingham, B3 2RT.  There is no single controlling party of Port-P EOT Trustees Limited.

Page 9