Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312024-07-31No description of principal activity2023-08-01false11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08870081 2023-08-01 2024-07-31 08870081 2022-08-01 2023-07-31 08870081 2024-07-31 08870081 2023-07-31 08870081 c:Director1 2023-08-01 2024-07-31 08870081 d:OfficeEquipment 2023-08-01 2024-07-31 08870081 d:OfficeEquipment 2024-07-31 08870081 d:OfficeEquipment 2023-07-31 08870081 d:CurrentFinancialInstruments 2024-07-31 08870081 d:CurrentFinancialInstruments 2023-07-31 08870081 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 08870081 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 08870081 d:ShareCapital 2024-07-31 08870081 d:ShareCapital 2023-07-31 08870081 d:RetainedEarningsAccumulatedLosses 2024-07-31 08870081 d:RetainedEarningsAccumulatedLosses 2023-07-31 08870081 c:FRS102 2023-08-01 2024-07-31 08870081 c:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 08870081 c:FullAccounts 2023-08-01 2024-07-31 08870081 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 08870081 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 08870081









WHITEPOND LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
WHITEPOND LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WHITEPOND 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 Whitepond 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 director of Whitepond Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Whitepond Limited and state those matters that we have agreed to state to the director of Whitepond Limited 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 Whitepond Limited and its director for our work or for this report. 

It is your duty to ensure that Whitepond 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 profit of Whitepond Limited. You consider that Whitepond 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 Whitepond 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.

  


Nyman Libson Paul LLP
 
Chartered Accountants
  
124 Finchley Road
London
NW3 5JS
24 July 2025
Page 1

 
WHITEPOND LIMITED
REGISTERED NUMBER: 08870081

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 5 
1
1

  
1
1

Current assets
  

Debtors: amounts falling due within one year
 6 
299,878
299,878

Cash at bank and in hand
  
-
2

  
299,878
299,880

Creditors: amounts falling due within one year
 7 
(27,094)
(37,820)

Net current assets
  
 
 
272,784
 
 
262,060

Total assets less current liabilities
  
272,785
262,061

  

Net assets
  
272,785
262,061


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
272,784
262,060

  
272,785
262,061

Page 2

 
WHITEPOND LIMITED
REGISTERED NUMBER: 08870081
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024

The director considers 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 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 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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 July 2025.





J C Gow
Director

The notes on pages 4 to 7 form part of these financial statements.
Page 3

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

1.


General information

Whitepond Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is Regina House, 124 Finchley Road, London, NW3 5JS.

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

Foreign currency translation

Functional and presentation currency
The Company's functional and presentational currency is GBP.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

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

2.Accounting policies (continued)

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.
The director does not consider that the company has any significant areas of estimation uncertainty.


4.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 5

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

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 August 2023
658



At 31 July 2024

658



Depreciation


At 1 August 2023
657



At 31 July 2024

657



Net book value



At 31 July 2024
1



At 31 July 2023
1


6.


Debtors

2024
2023
£
£


Other debtors
299,878
299,878

299,878
299,878



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
8,850
8,850

Other creditors
12,744
24,470

Accruals and deferred income
5,500
4,500

27,094
37,820


Page 6

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

8.


Related party transactions

At the reporting date, the company was owed £299,300 (2023: £299,300) by Dalgens Estates Limited, a company of which J Gow is also a director.
At the reporting date, the company owed £12 (2023: £12) to J Gow, the company director.

 
Page 7