Company registration number 3421529 (England and Wales)
WARDOUR HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
WARDOUR HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
WARDOUR HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Investments
4
1,033
1,033
Current assets
Debtors
5
166,180
166,180
Creditors: amounts falling due within one year
6
(160,000)
(160,000)
Net current assets
6,180
6,180
Net assets
7,213
7,213
Capital and reserves
Called up share capital
1,016
1,016
Share premium account
6,073
6,073
Capital redemption reserve
124
124
Total equity
7,213
7,213
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
For the financial Year ended 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the Year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 18 June 2025 and are signed on its behalf by:
..............................................
Mr Martin MacConnol
Director
Company registration number 3421529 (England and Wales)
WARDOUR HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information
Wardour Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2nd Floor. Kean House, 6 Kean Street, London, UK, WC2B 4AS.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.
These financial statements are prepared on the going concern basis which is considered appropriate because there are no material uncertainties related to events or conditions that may cause significant doubt about the ability of the company to continue as a going concern.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Profit and loss account
The company has not traded during the period or the preceding financial period. During this time, the
company received no income and incurred no expenditure and therefore no profit and loss account is
presented in these financial statements.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are
recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset
or liability that are attributable to the hedged risk.
1.3
Fixed asset investments
Investments held as fixed assets are stated at cost less any provision for impairment in value.
Changes in the fair values of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.
1.4
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.5
Financial instruments
Trade and other receivables
Trade and other receivables are measured at transaction price less any impairment unless the arrangement constitutes a financing transaction, in which case the transaction is measured at the present value of the future receipts discounted at the prevailing market rate of interest. Loans are initially measured at fair value and are subsequently measured at amortised cost using the effective interest method.
WARDOUR HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 3 -
Trade and other payables
Trade and other payables are measured at their transaction price unless the arrangement constitutes a financing transaction, in which case the transaction is measured at the present value of future payments discounted at the prevailing market rate of interest. Other financial liabilities are initially measured at fair value net of their transaction costs. They are subsequently measured at amortised cost using the effective interest method.
1.6
The company has not traded during the period or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no profit and loss account is presented in these financial statements.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.
2
Judgements and key sources of estimation uncertainty
The preparation of financial statements requires management to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historic experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
No key judgements or estimates were made in preparing these financial statements.
3
Employees
The average monthly number of persons (including directors) employed by the company during the Year was:
2024
2023
Number
Number
Total
1
2
4
Fixed asset investments
2024
2023
£
£
Shares in group undertakings and participating interests
1,033
1,033
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
166,180
166,180
WARDOUR HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
6
Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings
160,000
160,000