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Registered number: 13515744










WWND DEVELOPMENT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
WWND DEVELOPMENT LIMITED
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WWND DEVELOPMENT LIMITED
FOR THE YEAR ENDED 31 JULY 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of WWND Development Limited for the year ended 31 July 2024 which comprise the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of WWND Development Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of WWND Development Limited and state those matters that we have agreed to state to the Board of Directors of WWND Development Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WWND Development Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that WWND Development Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of WWND Development Limited. You consider that WWND Development Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of WWND Development Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Fletcher & Partners
 
Chartered Accountants
  
Crown Chambesr
Bridge Street
Salisbury
Wiltshire
SP1 2LZ
9 April 2025
Page 1

 
WWND DEVELOPMENT LIMITED
REGISTERED NUMBER: 13515744

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
75
75

  
75
75

Current assets
  

Debtors: amounts falling due within one year
 5 
340
290

Cash at bank and in hand
 6 
133
142

  
473
432

Creditors: amounts falling due within one year
 7 
(575)
(450)

Net current liabilities
  
 
 
(102)
 
 
(18)

Total assets less current liabilities
  
(27)
57

  

Net (liabilities)/assets
  
(27)
57


Capital and reserves
  

Called up share capital 
  
120
120

Profit and loss account
  
(147)
(63)

  
(27)
57


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 9 April 2025.




M J Arnold
Director

Page 2

 
WWND DEVELOPMENT LIMITED
REGISTERED NUMBER: 13515744

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024

The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
WWND DEVELOPMENT LIMITED
 

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

1.


General information

WWND Development Limited is a private company limited by shares. The company registered office is First Floor, Highfield House, Bartons Road, Fordingbridge, SP6 1JD. The financial statements are prepared in pounds sterling.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 
WWND DEVELOPMENT LIMITED
 

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

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2023
75



At 31 July 2024
75





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
340
290

340
290



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
133
142

133
142



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
575
450

575
450



Page 5