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REGISTERED NUMBER: 02701108 (England and Wales)
















D & H WOOLLER LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024






D & H WOOLLER LIMITED (REGISTERED NUMBER: 02701108)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D & H WOOLLER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: D A Wooller
H Wooller



SECRETARY: H Wooller



REGISTERED OFFICE: 162 Huddersfield Road
Roberttown
Liversedge
Wakefield
West Yorkshire
WF15 7BZ



REGISTERED NUMBER: 02701108 (England and Wales)



ACCOUNTANTS: UHY BPR Heaton
Chartered Accountants
Glenewes House
Gate Way Drive
Leeds
West Yorkshire
LS19 7XY



BANKERS: Yorkshire Bank
46 Market Place
Yorkshire
WF13 1DN

D & H WOOLLER LIMITED (REGISTERED NUMBER: 02701108)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,946 5,372
Investment property 5 172,722 306,449
177,668 311,821

CURRENT ASSETS
Debtors 6 4,885 7,427
Cash at bank 55,660 67,183
60,545 74,610
CREDITORS
Amounts falling due within one year 7 40,883 237,655
NET CURRENT ASSETS/(LIABILITIES) 19,662 (163,045 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

197,330

148,776

PROVISIONS FOR LIABILITIES 890 965
NET ASSETS 196,440 147,811

CAPITAL AND RESERVES
Called up share capital 52 52
Revaluation reserve 8 66,784 139,727
Retained earnings 129,604 8,032
SHAREHOLDERS' FUNDS 196,440 147,811

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

D & H WOOLLER LIMITED (REGISTERED NUMBER: 02701108)

BALANCE SHEET - continued
31 DECEMBER 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2025 and were signed on its behalf by:





D A Wooller - Director


D & H WOOLLER LIMITED (REGISTERED NUMBER: 02701108)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

D & H Wooller Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
Income represents chargeable rentals of properties held by the company.


Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 10% on reducing balance
Computer equipment - 33.3% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

Basic financial instruments
Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances and trade debtors.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


D & H WOOLLER LIMITED (REGISTERED NUMBER: 02701108)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 32,080
Additions 200
At 31 December 2024 32,280
DEPRECIATION
At 1 January 2024 26,708
Charge for year 626
At 31 December 2024 27,334
NET BOOK VALUE
At 31 December 2024 4,946
At 31 December 2023 5,372

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2024 306,449
Disposals (133,727 )
At 31 December 2024 172,722
NET BOOK VALUE
At 31 December 2024 172,722
At 31 December 2023 306,449

D & H WOOLLER LIMITED (REGISTERED NUMBER: 02701108)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 4,727 7,254
Other debtors 158 173
4,885 7,427

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 5,354 -
Taxation and social security 59 487
Other creditors 35,470 237,168
40,883 237,655

8. RESERVES
Revaluation
reserve
£   
At 1 January 2024 139,727
Transfer (72,943 )

At 31 December 2024 66,784