Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falsefalseNo description of principal activitytrue2023-01-01trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.00 05463980 2023-01-01 2023-12-31 05463980 2022-01-01 2022-12-31 05463980 2023-12-31 05463980 2022-12-31 05463980 c:Director2 2023-01-01 2023-12-31 05463980 d:CurrentFinancialInstruments 2023-12-31 05463980 d:CurrentFinancialInstruments 2022-12-31 05463980 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 05463980 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 05463980 d:ShareCapital 2023-12-31 05463980 d:ShareCapital 2022-12-31 05463980 c:FRS102 2023-01-01 2023-12-31 05463980 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 05463980 c:FullAccounts 2023-01-01 2023-12-31 05463980 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 05463980 2 2023-01-01 2023-12-31 05463980 6 2023-01-01 2023-12-31 05463980 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 05463980










WINTEL HOLDINGS (UK) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
WINTEL HOLDINGS (UK) LIMITED
REGISTERED NUMBER: 05463980

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
71
71

  
71
71

Current assets
  

Debtors: amounts falling due within one year
 5 
20,267
-

  
20,267
-

Creditors: amounts falling due within one year
 6 
(20,337)
(70)

Net current liabilities
  
 
 
(70)
 
 
(70)

Total assets less current liabilities
  
1
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
  
1
1

  
1
1


Page 1

 
WINTEL HOLDINGS (UK) LIMITED
REGISTERED NUMBER: 05463980
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers 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 director acknowledges his 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 statement of income and retained earnings 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 17 March 2025.






R Mew
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
WINTEL HOLDINGS (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Wintel Holdings (UK) Limited (05463980) is a private company limited by shares and incorporated in England & Wales. Its registered office is 14 St Johns Road, Woking, Surrey, GU21 7SE.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

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.

 
2.6

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.

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts
Page 3

 
WINTEL HOLDINGS (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.7
Financial instruments (continued)

discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
71



At 31 December 2023
71





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
20,000
-

Prepayments and accrued income
267
-

20,267
-


Page 4

 
WINTEL HOLDINGS (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
20,070
70

Accruals and deferred income
267
-

20,337
70


 
Page 5