Caseware UK (AP4) 2023.0.135 2023.0.135 22023-08-01truefalsetrueholding company2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11117191 2023-08-01 2024-07-31 11117191 2022-08-01 2023-07-31 11117191 2024-07-31 11117191 2023-07-31 11117191 c:Director1 2023-08-01 2024-07-31 11117191 c:Director2 2023-08-01 2024-07-31 11117191 d:CurrentFinancialInstruments 2024-07-31 11117191 d:CurrentFinancialInstruments 2023-07-31 11117191 d:Non-currentFinancialInstruments 2024-07-31 11117191 d:Non-currentFinancialInstruments 2023-07-31 11117191 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 11117191 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 11117191 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 11117191 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 11117191 d:ShareCapital 2024-07-31 11117191 d:ShareCapital 2023-07-31 11117191 d:RetainedEarningsAccumulatedLosses 2024-07-31 11117191 d:RetainedEarningsAccumulatedLosses 2023-07-31 11117191 c:FRS102 2023-08-01 2024-07-31 11117191 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 11117191 c:FullAccounts 2023-08-01 2024-07-31 11117191 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 11117191 6 2023-08-01 2024-07-31 11117191 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Registered number: 11117191













D & L Woricker Ltd

Financial statements
Information for filing with the registrar

31 July 2024




 
D & L Woricker Ltd


Balance sheet
At 31 July 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,035,000
1,035,000

  
1,035,000
1,035,000

Current assets
  

Cash at bank and in hand
  
1,494
664

  
1,494
664

Creditors: amounts falling due within one year
 5 
(243,136)
(173,583)

Net current liabilities
  
 
 
(241,642)
 
 
(172,919)

Total assets less current liabilities
  
793,358
862,081

Creditors: amounts falling due after more than one year
 6 
(876,549)
(900,407)

  

Net liabilities
  
(83,191)
(38,326)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(83,291)
(38,426)

Shareholders' deficit
  
(83,191)
(38,326)


1

 
D & L Woricker Ltd

    
Balance sheet (continued)
At 31 July 2024

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 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 comprehensive income 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 28 February 2025.




D J Woricker
L Woricker
Director
Director

Company registered number: 11117191
The notes on pages 3 to 5 form part of these financial statements. 

2

 
D & L Woricker Ltd
 
 

Notes to the financial statements
Year ended 31 July 2024

1.


General information

D & L Woricker Ltd ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England and Wales. The address of the registered office is Citygate, St James' Boulevard, Newcastle upon Tyne, NE1 4JE.

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

Going concern

The director believes that the company will be able to continue to trade within its working capital facillities for the foreseeable future and with the continued support of the directors and shareholders. They choose to prepare the accounts on a going concern basis.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

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 instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the
3

 
D & L Woricker Ltd
 

 
Notes to the financial statements
Year ended 31 July 2024

2.Accounting policies (continued)


2.5
Financial instruments (continued)

present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of 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 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.

 
2.6

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).

4

 
D & L Woricker Ltd
 
 

Notes to the financial statements
Year ended 31 July 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 August 2023
1,035,000



At 31 July 2024
1,035,000





5.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank loans
33,156
45,736

Amounts owed to group undertakings
205,089
28,220

Other creditors
2,107
97,107

Accruals and deferred income
2,784
2,520

243,136
173,583



6.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Bank loans
876,549
900,407

876,549
900,407



7.


Related party transactions

D & L Woricker Ltd is the majority shareholder of R & A Lampard Limited.
R & A Lampard Limited transacted with D & L Woricker Ltd by way of an intercompany account. At 31 July 2024, the balance due to the company from R & A Lampard Limited was £205,089 (2023: £28,219 due to R & A Lampard Limited).

 
5