Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-292024-12-292025-05-22false4No description of principal activity2023-12-16true0falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15355281 2023-12-15 15355281 2023-12-16 2024-12-29 15355281 2022-12-16 2023-12-15 15355281 2024-12-29 15355281 c:Director1 2023-12-16 2024-12-29 15355281 d:CurrentFinancialInstruments 2024-12-29 15355281 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-29 15355281 d:ShareCapital 2024-12-29 15355281 c:OrdinaryShareClass1 2023-12-16 2024-12-29 15355281 c:OrdinaryShareClass1 2024-12-29 15355281 c:OrdinaryShareClass2 2023-12-16 2024-12-29 15355281 c:OrdinaryShareClass2 2024-12-29 15355281 c:FRS102 2023-12-16 2024-12-29 15355281 c:AuditExempt-NoAccountantsReport 2023-12-16 2024-12-29 15355281 c:FullAccounts 2023-12-16 2024-12-29 15355281 c:PrivateLimitedCompanyLtd 2023-12-16 2024-12-29 15355281 6 2023-12-16 2024-12-29 15355281 e:PoundSterling 2023-12-16 2024-12-29 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15355281









DAVID WHITMER LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 29 DECEMBER 2024

 
DAVID WHITMER LIMITED
REGISTERED NUMBER: 15355281

STATEMENT OF FINANCIAL POSITION
AS AT 29 DECEMBER 2024

2024
Note
£

Fixed assets
  

Investments
 4 
100

  
100

Current assets
  

Debtors: amounts falling due within one year
 5 
4,249,901

  
4,249,901

Creditors: amounts falling due within one year
 6 
(4,249,900)

Net current assets
  
 
 
1

Total assets less current liabilities
  
101

  

Net assets
  
101


Capital and reserves
  

Called up share capital 
  
101

  
101


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 period 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 income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
 
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DAVID WHITMER LIMITED
REGISTERED NUMBER: 15355281
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 DECEMBER 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 May 2025.




S Friedman
Director

The notes on pages 3 to 5 form part of these financial statements.

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DAVID WHITMER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 DECEMBER 2024

1.


General information

David Whitmer Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 7 Savoy Court, London, WC2R 0EX. 
The company was incorporated on 16 December 2023 and began trading on this date.

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 company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
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DAVID WHITMER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 DECEMBER 2024

2.Accounting policies (continued)


2.3
Financial instruments (continued)


Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees

The average monthly number of employees, including directors, during the period was 4.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
100



At 29 December 2024
100





5.


Debtors

2024
£


Amounts owed by group undertakings
4,249,900

Other debtors
1

4,249,901


Amounts owed by group undertakings are interest free and repayable on demand.

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DAVID WHITMER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
2,689,818

Other creditors
1,560,082

4,249,900


Amounts owed to group undertakings are interest free and repayable on demand.


7.


Share capital

2024
£
Allotted, called up and fully paid


100 A Ordinary shares of £1.00 each
100
1 B Ordinary share of £1.00
1

101


On incorporation the company issued 100 Ordinary shares of £1 each for cash at par.
On 12 August 2024, the company redesignated 100 Ordinary shares of £1 each to 100 A Ordinary shares of £1 each. On the same date, the company issued 1 B Ordinary share of £1, for cash at par.


8.


Related party transactions

Sonia Friedman Productions Ltd a company registered in England and Wales with common directorships. As at the balance sheet date the company owed £24,854 to Sonia Friedman Productions Ltd.
The company is exempt from disclosing related party transactions with companies that are wholly owned within the group. The company has not entered into any other transactions with related parties that are material and that have not been concluded under normal market conditions.


9.


Controlling party

The immediate parent company is Martin Harris UK Tour LLC, a company incorporated in the United States of America, that has a controlling interest in David Whitmer Limited. Its registered address is c/o TT Partners, 630 Ninth Avenue, #1106, New York, NY 10036, USA.
There is no ultimate controlling party. 

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