Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-052025-04-05truetruefalse2024-04-06Property rental and repairs00The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08676251 2024-04-06 2025-04-05 08676251 2023-04-06 2024-04-05 08676251 2025-04-05 08676251 2024-04-05 08676251 c:Director1 2024-04-06 2025-04-05 08676251 d:Buildings 2024-04-06 2025-04-05 08676251 d:Buildings 2025-04-05 08676251 d:Buildings 2024-04-05 08676251 d:CurrentFinancialInstruments 2025-04-05 08676251 d:CurrentFinancialInstruments 2024-04-05 08676251 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-05 08676251 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-05 08676251 d:ShareCapital 2025-04-05 08676251 d:ShareCapital 2024-04-05 08676251 d:RetainedEarningsAccumulatedLosses 2025-04-05 08676251 d:RetainedEarningsAccumulatedLosses 2024-04-05 08676251 c:FRS102 2024-04-06 2025-04-05 08676251 c:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 08676251 c:FullAccounts 2024-04-06 2025-04-05 08676251 c:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 08676251 2 2024-04-06 2025-04-05 08676251 e:PoundSterling 2024-04-06 2025-04-05 iso4217:GBP xbrli:pure

Registered number: 08676251









WHYVONNE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

 
WHYVONNE LIMITED
REGISTERED NUMBER: 08676251

BALANCE SHEET
AS AT 5 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
408,882
408,882

  
408,882
408,882

Current assets
  

Debtors: amounts falling due within one year
 5 
3,333
1,517

Cash at bank and in hand
 6 
302,768
327,374

  
306,101
328,891

Creditors: amounts falling due within one year
 7 
(60,356)
(60,358)

Net current assets
  
 
 
245,745
 
 
268,533

Total assets less current liabilities
  
654,627
677,415

  

Net assets
  
654,627
677,415


Capital and reserves
  

Called up share capital 
  
3
3

Profit and loss account
  
654,624
677,412

  
654,627
677,415


Page 1

 
WHYVONNE LIMITED
REGISTERED NUMBER: 08676251
    
BALANCE SHEET (CONTINUED)
AS AT 5 APRIL 2025

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 year 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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 August 2025.




................................................
David Morrison
Director

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

Page 2

 
WHYVONNE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

1.


General information

Whyvonne Limited is a private company limited by shares, incorporated in England and Wales. The principal activity throughout the year was that of the rental of property and tool repairs and maintenance.

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

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
WHYVONNE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.6

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, the freehold property is not depreciated.

Depreciation is provided on the following basis:

Freehold property
-
not depreciated

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.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
WHYVONNE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

2.Accounting policies (continued)

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

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 at an annual general meeting.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024 - £Nil).

Page 5

 
WHYVONNE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

4.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 6 April 2024
408,882



At 5 April 2025

408,882






Net book value



At 5 April 2025
408,882



At 5 April 2024
408,882


5.


Debtors

2025
2024
£
£


Other debtors
-
10

Prepayments and accrued income
3,333
1,507

3,333
1,517



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
302,768
327,374

302,768
327,374


Page 6

 
WHYVONNE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
917
-

Other creditors
58,155
59,134

Accruals and deferred income
1,284
1,224

60,356
60,358



8.


Controlling party

The Company is controlled by the director, David Morrison, by virtue of his shareholding as described in the directors' report.

 
Page 7