Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30452024-01-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.Holding companytruetruefalse 12375121 2024-01-01 2024-06-30 12375121 2023-01-01 2023-12-31 12375121 2024-06-30 12375121 2023-12-31 12375121 2023-01-01 12375121 c:Director6 2024-01-01 2024-06-30 12375121 d:CurrentFinancialInstruments 2024-06-30 12375121 d:CurrentFinancialInstruments 2023-12-31 12375121 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 12375121 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12375121 d:ShareCapital 2024-01-01 2024-06-30 12375121 d:ShareCapital 2024-06-30 12375121 d:ShareCapital 2023-01-01 2023-12-31 12375121 d:ShareCapital 2023-12-31 12375121 d:ShareCapital 2023-01-01 12375121 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-06-30 12375121 d:RetainedEarningsAccumulatedLosses 2024-06-30 12375121 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 12375121 d:RetainedEarningsAccumulatedLosses 2023-12-31 12375121 d:RetainedEarningsAccumulatedLosses 2023-01-01 12375121 c:EntityHasNeverTraded 2024-01-01 2024-06-30 12375121 c:FRS102 2024-01-01 2024-06-30 12375121 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-06-30 12375121 c:FullAccounts 2024-01-01 2024-06-30 12375121 c:PrivateLimitedCompanyLtd 2024-01-01 2024-06-30 12375121 6 2024-01-01 2024-06-30 12375121 e:PoundSterling 2024-01-01 2024-06-30 iso4217:GBP xbrli:pure

Company Registration Number 12375121























WJTT HOLDINGS LTD





UNAUDITED
FINANCIAL STATEMENTS





 30 JUNE 2024























img3df2.png

 
WJTT HOLDINGS LTD
REGISTERED NUMBER: 12375121

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

30 June
31 December
2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1
1

  
1
1

Current assets
  

Debtors: amounts falling due within one year
 5 
1,500,100
1,500,100

  
1,500,100
1,500,100

Creditors: amounts falling due within one year
  
(1)
(1)

Net current assets
  
 
 
1,500,099
 
 
1,500,099

Total assets less current liabilities
  
1,500,100
1,500,100

  

Net assets
  
1,500,100
1,500,100


Capital and reserves
  

Called up share capital 
  
1,500,100
1,500,100

  
1,500,100
1,500,100


Page 1

 
WJTT HOLDINGS LTD
REGISTERED NUMBER: 12375121

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 period 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 by: 




................................................
D J Bullement
Director

Date: 25 March 2025

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
WJTT HOLDINGS LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 JUNE 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2023
1,500,100
-
1,500,100
Total comprehensive income for the year
-
-
-


Total transactions with owners
-
-
-



At 1 January 2024
1,500,100
-
1,500,100


Comprehensive income for the period

Profit for the period
-
1,100,155
1,100,155
Total comprehensive income for the period
-
1,100,155
1,100,155


Contributions by and distributions to owners

Dividends: Equity capital
-
(1,100,155)
(1,100,155)


At 30 June 2024
1,500,100
-
1,500,100


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
WJTT HOLDINGS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

The company is a private company limited by shares and registered in England and Wales. Its registered address is 3 Burma Drive, Marfleet Industrial Estate, Hull, East Yorkshire, HU9 5SD.
The accounts are presented in pounds sterling ('£') which is the functional currency of the company.

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 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

Going concern

The company is a holding company within a wider trading group. The directors prepare forecasts and budgets and conclude that the group has sufficient resource to continue for at least 12 months from the signing of these financial statements. Therefore, the accounts have been prepared on a going concern basis.

 
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

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.

Page 4

 
WJTT HOLDINGS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

3.


Employees




The average monthly number of employees, including directors, during the period was 5 (2023 - 4).


4.


Fixed asset investments








Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
1



At 30 June 2024
1





5.


Debtors

30 June
31 December
2024
2023
£
£


Called up share capital not paid
1,500,100
1,500,100

1,500,100
1,500,100



6.


Creditors: Amounts falling due within one year

30 June
31 December
2024
2023
£
£

Amounts owed to group undertakings
1
1

1
1


Page 5

 
WJTT HOLDINGS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

7.


Controlling party

During the year, a new holding company was incorporated and became the new immediate parent undertaking of the company. The new immediate parent undertaking is WJTT Group Ltd, registered in England and Wales.
The directors do not consider there to be an ultimate controlling party of WJTT Group Ltd.


Page 6