Wroot Zone Limited 04925790 false 2023-04-01 2024-03-31 2024-03-31 The principal activity of the company is a holding company. Digita Accounts Production Advanced 6.30.9574.0 true 04925790 2023-04-01 2024-03-31 04925790 2024-03-31 04925790 core:CurrentFinancialInstruments 2024-03-31 04925790 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 04925790 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 04925790 core:OfficeEquipment 2024-03-31 04925790 core:PlantMachinery 2024-03-31 04925790 bus:SmallEntities 2023-04-01 2024-03-31 04925790 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 04925790 bus:FullAccounts 2023-04-01 2024-03-31 04925790 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04925790 bus:RegisteredOffice 2023-04-01 2024-03-31 04925790 bus:CompanySecretary1 2023-04-01 2024-03-31 04925790 bus:Director1 2023-04-01 2024-03-31 04925790 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04925790 core:LandBuildings 2023-04-01 2024-03-31 04925790 core:LandBuildings core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04925790 core:OfficeEquipment 2023-04-01 2024-03-31 04925790 core:PlantMachinery 2023-04-01 2024-03-31 04925790 countries:AllCountries 2023-04-01 2024-03-31 04925790 2023-03-31 04925790 core:LandBuildings core:OwnedOrFreeholdAssets 2023-03-31 04925790 core:OfficeEquipment 2023-03-31 04925790 core:PlantMachinery 2023-03-31 04925790 2022-04-01 2023-03-31 04925790 2023-03-31 04925790 core:CurrentFinancialInstruments 2023-03-31 04925790 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 04925790 core:LandBuildings core:OwnedOrFreeholdAssets 2023-03-31 04925790 core:OfficeEquipment 2023-03-31 04925790 core:PlantMachinery 2023-03-31 iso4217:GBP xbrli:pure

Registration number: 04925790

Wroot Zone Limited

Unaudited Financial Statements

for the Year Ended 31 March 2024

 

Wroot Zone Limited

Company Information

Director

P V Morris

Company secretary

C M Wyman

Registered office

Sandhill Grange
Epworth Turbary
Epworth
Doncaster
DN9 1EQ

Accountants

Hawsons Chartered Accountants
5 Sidings Court
White Rose Way
Doncaster
South Yorkshire
DN4 5NU

 

Wroot Zone Limited

(Registration number: 04925790)

Balance Sheet as at 31 March 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

3

323,164

323,376

Current assets

 

Stocks

4,470

4,470

Debtors

4

7,152

7,575

Cash at bank and in hand

 

405,017

184,931

 

416,639

196,976

Creditors: Amounts falling due within one year

5

(183,501)

(49,824)

Net current assets

 

233,138

147,152

Total assets less current liabilities

 

556,302

470,528

Provisions for liabilities

(526)

(579)

Net assets

 

555,776

469,949

Capital and reserves

 

Called up share capital

1

1

Profit and loss account

555,775

469,948

Shareholders' funds

 

555,776

469,949

For the financial year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

 

Wroot Zone Limited

(Registration number: 04925790)

Balance Sheet as at 31 March 2024

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 17 March 2025
 

.........................................

P V Morris
Director

 

Wroot Zone Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

1

Accounting policies

Wroot Zone Limited is a private company, limited by shares, domiciled in England and Wales, company number 04925790. The registered office is at Sandhill Grange, Epworth Turbary, Epworth, Doncaster, DN9 1EQ.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

 

Wroot Zone Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

20% Reducing balance

Office equipment

25% Reducing balance

Land

Not depreciated

Stocks

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.

2

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2023 - 2).

 

Wroot Zone Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

3

Tangible assets

Land and buildings
£

Plant and machinery
£

Office equipment
£

Total
£

Cost

At 1 April 2023

321,063

6,418

1,542

329,023

Additions

-

-

302

302

At 31 March 2024

321,063

6,418

1,844

329,325

Depreciation

At 1 April 2023

-

4,506

1,141

5,647

Charge for the year

-

382

132

514

At 31 March 2024

-

4,888

1,273

6,161

Carrying amount

At 31 March 2024

321,063

1,530

571

323,164

At 31 March 2023

321,063

1,912

401

323,376

4

Debtors

2024
 £

2023
 £

Trade debtors

6,780

7,291

Other debtors

372

284

7,152

7,575

 

Wroot Zone Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

5

Creditors

Creditors: amounts falling due within one year

2024
 £

2023
 £

Due within one year

Social security and other taxes

5,934

6,833

Corporation tax

35,574

41,093

Accrued expenses

141,993

1,898

183,501

49,824