2023-09-01 2024-08-31 false Capium Accounts Production 1.1 10353415 2023-09-01 2024-08-31 10353415 bus:AbridgedAccounts 2023-09-01 2024-08-31 10353415 bus:FRS102 2023-09-01 2024-08-31 10353415 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 10353415 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10353415 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10353415 2023-09-01 2024-08-31 10353415 2024-08-31 10353415 bus:RegisteredOffice 2023-09-01 2024-08-31 10353415 core:WithinOneYear 2024-08-31 10353415 core:AfterOneYear 2024-08-31 10353415 1 2023-09-01 2024-08-31 10353415 bus:Director1 2023-09-01 2024-08-31 10353415 bus:Director1 2024-08-31 10353415 bus:Director1 2022-09-01 2023-08-31 10353415 bus:Director2 2023-09-01 2024-08-31 10353415 bus:Director2 2024-08-31 10353415 bus:Director2 2022-09-01 2023-08-31 10353415 2022-09-01 10353415 bus:LeadAgentIfApplicable 2023-09-01 2024-08-31 10353415 2022-09-01 2023-08-31 10353415 2023-08-31 10353415 core:WithinOneYear 2023-08-31 10353415 core:AfterOneYear 2023-08-31 10353415 bus:EntityAccountantsOrAuditors 2022-09-01 2023-08-31 10353415 bus:OrdinaryShareClass1 2023-09-01 2024-08-31 10353415 bus:OrdinaryShareClass1 2024-08-31 10353415 bus:OrdinaryShareClass1 2022-09-01 2023-08-31 10353415 bus:OrdinaryShareClass1 2023-08-31 10353415 core:MotorCars 2023-09-01 2024-08-31 10353415 core:MotorCars 2024-08-31 10353415 core:MotorCars 2023-08-31 10353415 core:ComputerEquipment 2023-09-01 2024-08-31 10353415 core:ComputerEquipment 2024-08-31 10353415 core:ComputerEquipment 2023-08-31 10353415 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-08-31 10353415 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-08-31 10353415 core:CostValuation core:Non-currentFinancialInstruments 2024-08-31 10353415 core:CostValuation core:Non-currentFinancialInstruments 2023-08-31 10353415 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-08-31 10353415 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-08-31 10353415 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-08-31 10353415 core:Non-currentFinancialInstruments 2024-08-31 10353415 core:Non-currentFinancialInstruments 2023-08-31 10353415 core:ShareCapital 2024-08-31 10353415 core:ShareCapital 2023-08-31 10353415 core:RetainedEarningsAccumulatedLosses 2024-08-31 10353415 core:RetainedEarningsAccumulatedLosses 2023-08-31 10353415 dpl:Item1 2023-09-01 10353415 dpl:Item1 2024-08-31 10353415 dpl:Item1 2022-09-01 10353415 dpl:Item1 2023-08-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 10353415
England and Wales

 

 

 

WOODPECKER GROUP LTD



Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 8,589    11,921 
8,589    11,921 
Current assets      
Debtors 95,605    57,239 
Cash at bank and in hand 43,728    13,473 
139,333    70,712 
Creditors: amount falling due within one year (35,708)   (23,745)
Net current assets 103,625    46,967 
 
Total assets less current liabilities 112,214    58,888 
Creditors: amount falling due after more than one year   (16,898)
Net assets 112,214    41,990 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 112,114    41,890 
Shareholders' funds 112,214    41,990 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 30 May 2025 and were signed on its behalf by:


-------------------------------
Adrian BRAGUTA
Director
1
General Information
WOODPECKER GROUP LTD is a private company, limited by shares, registered in England and Wales, registration number 10353415, registration address 5 MEAD GROVE, ROMFORD, RM6 5PU.
1.

Accounting policies

Compliance with accounting standards
These financial statements have been prepared in compliance with applicable accounting standards including FRS 102(1A) "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the requirements of Companies Act 2006.
Change in accounting policy
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. The principal accounting polices adopted are set out below.
Presentation currency
The financial statements are presented in £ sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
Cash at bank and in hands
Cash at bank and in hands are basic financial assets and include cash in hand and deposits held with financial institutions repayable without penalty on notice of non more than 24 hours.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Research and development expenditure
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured.

If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
Foreign currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.

Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been substantively enacted by the reporting end date.

Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and differed tax assets that are recognised to extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 assets to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.
Financial instruments
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at transactions price. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
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 and directors at an annual general meeting.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Tangible fixed assets
Impairment of fixed assets
At each reporting period and date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indications exist, the recoverable amount of the asset, or the asset's cash generating unit is estimated and compared to the carrying amount in order to determine the extent of the impairment loss (if any). Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation has been provided on all tangible assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value over their useful lives on the following bases:
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Reducing Balance
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 September 2023 11,500    2,465    13,965 
Additions    
Disposals    
At 31 August 2024 11,500    2,465    13,965 
Depreciation
At 01 September 2023 239    1,805    2,044 
Charge for year 2,875    457    3,332 
On disposals    
At 31 August 2024 3,114    2,262    5,376 
Net book values
Closing balance as at 31 August 2024 8,386    203    8,589 
Opening balance as at 01 September 2023 11,261    660    11,921 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2