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Warmington Ecological Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Warmington Ecological Limited For The Year Ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Warmington Ecological Limited For The Year Ended 30 April 2024 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Warmington Ecological 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 accounts of Warmington Ecological Limited and state those matters that we have agreed to state to the directors of Warmington Ecological Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Warmington Ecological Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Warmington Ecological Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Warmington Ecological Limited . You consider that Warmington Ecological Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Warmington Ecological 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 financial statements.
14 May 2025
Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
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Statement of Financial Position
Registered number: 10130643
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 926,799 920,425
926,799 920,425
CURRENT ASSETS
Debtors 78,583 48,203
Cash at bank and in hand 6,028 107
84,611 48,310
Creditors: Amounts Falling Due Within One Year (413,069 ) (358,883 )
NET CURRENT ASSETS (LIABILITIES) (328,458 ) (310,573 )
TOTAL ASSETS LESS CURRENT LIABILITIES 598,341 609,852
Creditors: Amounts Falling Due After More Than One Year (494,947 ) (507,518 )
PROVISIONS FOR LIABILITIES
Deferred taxation (13,111 ) (13,111 )
NET ASSETS 90,283 89,223
CAPITAL AND RESERVES
Called up share capital 5 1,000 1,000
Income Statement 89,283 88,223
SHAREHOLDERS' FUNDS 90,283 89,223
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Graham Warmington
Director
14 May 2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Warmington Ecological Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10130643 . The registered office is Unit 7 Brailes Industrial Estate, Lower Brailes, Banbury, Oxfordshire, OX15 5JW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & fittings 20% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible assets
Investment properties Fixtures & fittings Total
£ £ £
Cost
As at 1 May 2023 918,235 4,122 922,357
Additions 6,812 - 6,812
As at 30 April 2024 925,047 4,122 929,169
Depreciation
As at 1 May 2023 - 1,932 1,932
Provided during the period - 438 438
As at 30 April 2024 - 2,370 2,370
Net Book Value
As at 30 April 2024 925,047 1,752 926,799
As at 1 May 2023 918,235 2,190 920,425
Cost or valuation as at 30 April 2024 represented by:
Investment properties Fixtures & fittings Total
£ £ £
At cost 856,042 4,122 860,164
At valuation 69,005 - 69,005
925,047 4,122 929,169
The freehold properties were revalued on an open market value on 30/04/2024 by Graham Warmington, a director of the company.
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
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6. Related Party Transactions
Feldon Housing LtdA company in which Mr Graham Warmington is a director.At the year end, an amount of £135,658 (2023 : £135,350) was owed to Feldon Housing Ltd.

Feldon Housing Ltd

A company in which Mr Graham Warmington is a director.

At the year end, an amount of £135,658 (2023 : £135,350) was owed to Feldon Housing Ltd.

Feldon Homes LtdA company in which Mr Graham Warmington is a director.At the year end, an amount of £132,962 (2023 : £132,800) was owed to Feldon Homes Ltd.

Feldon Homes Ltd

A company in which Mr Graham Warmington is a director.

At the year end, an amount of £132,962 (2023 : £132,800) was owed to Feldon Homes Ltd.

7. Undistributable Reserves
Shareholders' funds includes £55,894 of undistributable reserves as a result of the revaluation of investment properties.
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