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Company No: 13638624 (England and Wales)

TEST VALLEY WETLANDS LIMITED

Unaudited Financial Statements
For the financial year ended 30 September 2024
Pages for filing with the registrar

TEST VALLEY WETLANDS LIMITED

Unaudited Financial Statements

For the financial year ended 30 September 2024

Contents

TEST VALLEY WETLANDS LIMITED

BALANCE SHEET

As at 30 September 2024
TEST VALLEY WETLANDS LIMITED

BALANCE SHEET (continued)

As at 30 September 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 399,095 369,385
399,095 369,385
Current assets
Debtors 4 100 102,995
100 102,995
Creditors: amounts falling due within one year 5 ( 478,961) ( 472,138)
Net current liabilities (478,861) (369,143)
Total assets less current liabilities (79,766) 242
Net (liabilities)/assets ( 79,766) 242
Capital and reserves
Called-up share capital 100 100
Profit and loss account ( 79,866 ) 142
Total shareholder's (deficit)/funds ( 79,766) 242

For the financial year ending 30 September 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Test Valley Wetlands Limited (registered number: 13638624) were approved and authorised for issue by the Director on 24 March 2025. They were signed on its behalf by:

Mr T E Liddell
Director
TEST VALLEY WETLANDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2024
TEST VALLEY WETLANDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Test Valley Wetlands Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Cottonworth House, Andover, SP11 7JX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

These financial statements are prepared on the going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future. However, the directors are aware of certain material uncertainties which may cause doubt on the company's ability to continue as a going concern.

Turnover

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 value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings not depreciated
Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including the director 0 0

3. Tangible assets

Land and buildings Total
£ £
Cost
At 01 October 2023 369,385 369,385
Additions 29,710 29,710
At 30 September 2024 399,095 399,095
Accumulated depreciation
At 01 October 2023 0 0
At 30 September 2024 0 0
Net book value
At 30 September 2024 399,095 399,095
At 30 September 2023 369,385 369,385

4. Debtors

2024 2023
£ £
Amounts owed by director 0 100
Prepayments 0 102,895
Other debtors 100 0
100 102,995

5. Creditors: amounts falling due within one year

2024 2023
£ £
Accruals 500 500
Taxation and social security 0 33
Other creditors 478,461 471,605
478,961 472,138