Wood Hall Developments Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 8152051

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		240		240

			240		240
CURRENT ASSETS
Debtors	5	69,861		50,493
Cash at bank and in hand		156		39,314

		70,017		89,807
Creditors: Amounts Falling Due Within One Year	6	(138,004 )		(106,428 )

NET CURRENT ASSETS (LIABILITIES)			(67,987 )		(16,621 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(67,747 )		(16,381 )

NET LIABILITIES			(67,747 )		(16,381 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(67,847 )		(16,481 )

SHAREHOLDERS' FUNDS			(67,747)		(16,381)

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A L Cohen

Director

29 September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Wood Hall Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 8152051 . The registered office is Wood Hall, Woodhall Lane, Shenley, Radlett, Hertfordshire, WD7 9AY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

Total liabilities exceed current assets at the balance sheet date. The director considers that the company has sufficient liquid resources and support from its shareholder to meet its liabilities as they fall due, and to continue for the forseeable future. Therefore, the director considers that the going concern basis remains appropriate.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of properties

Revenue from the sale of properties is recognised when the significant risks and rewards of ownership of the property has passed to the buyer (usually on contractual completion), when the amount of revene can be measured reliably, and it is probable that the economic benefits will flow to the company.

2.4. Financial Instruments

The company only uses basis financial instruments.

Basic financial assets such as debtors and bank balances are initially measured at transaction price, unless the arrangement constitutes a financing transaction, where the value is measured at the present value of future receipts, discounted at a market rate of interest.

Basic financial liabilities such as trade creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments, discounted at a market rate of interest.

Financial assets and liabilities are only offset where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Wood Hall Developments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.6. Investments in subsidiaries

Investments in subsidiaries are valued at cost less provision for impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

4. Investments

	Subsidiaries
	£
Cost
As at 1 January 2024	240

As at 31 December 2024	240

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	240

As at 1 January 2024	240

5. Debtors

	2024	2023
	£	£
Due within one year
Amounts owed by group undertakings	61,321	41,833
Other debtors	8,540	8,660

	69,861	50,493

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	27,605	28,925
Amounts owed to group undertakings	26,832	74,503
Other creditors	83,567	3,000

	138,004	106,428

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Wood Hall Securities Limited , incorporated in England and Wales. The ultimate controlling party is Mr A L Cohen who controls 100% of the shares of Wood Hall Securities Limited .

9. Financial commitments, guarantees and contigent liabilities

Investec Bank Plc hold a fixed charge over the company's shareholding in a subsidiary undertaking in respect of that subsidiary's borrowings of £3,000,000.

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