Whinnyhall S Limited 31/10/2021 iXBRL

WHINNYHALL S LIMITED - Company Information

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Company registration number: SC676797

Whinnyhall S Limited

Unaudited filleted financial statements

31 October 2021

Whinnyhall S Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Whinnyhall S Limited

Directors and other information


	Directors	Mr J D T Bogie
		Mrs F A Bogie
		Mr S J Bogie
		Mr D C Bogie


	Company number	SC676797


	Registered office	Mosspark
		Brasswell
		Dumfries
		DG1 4PH


	Business address	Mosspark
		Brasswell
		Dumfries
		DG1 4PH


	Accountants	Carson & Trotter, C.A.
		123 Irish Street
		Dumfries
		DG1 2PE

Whinnyhall S Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Whinnyhall S Limited

Period ended 31 October 2021

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Whinnyhall S Limited for the period ended 31 October 2021 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the board of directors of Whinnyhall S Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Whinnyhall S Limited and state those matters that we have agreed to state to the board of directors of Whinnyhall S Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Whinnyhall S Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Whinnyhall S 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 Whinnyhall S Limited. You consider that Whinnyhall S Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Whinnyhall S 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.

Carson & Trotter, C.A.

Chartered Accountants

123 Irish Street

Dumfries

DG1 2PE

5 July 2022

Whinnyhall S Limited

Statement of financial position

31 October 2021

		31/10/21
	Note	£	£

Fixed assets
Tangible assets	7	250,000
		_______
			250,000

Creditors: amounts falling due
within one year	8	( 480)
		_______
Net current liabilities			( 480)
			_______
Total assets less current liabilities			249,520

			_______
Net assets			249,520
			_______

Capital and reserves
Called up share capital	9		1
Profit and loss account			249,519
			_______
Shareholder funds			249,520
			_______

For the period ending 31 October 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 05 July 2022 , and are signed on behalf of the board by:

Mr J D T Bogie

Director

Company registration number: SC676797

Whinnyhall S Limited

Notes to the financial statements

Period ended 31 October 2021

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Mosspark, Brasswell, Dumfries, DG1 4PH.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Exceptional items

Exceptional items are disclosed separately in the financial statements in order to provide further understanding of the financial performance of the entity. They are material items of income or expense that have been shown separately because of their nature or amount.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments and Section12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

4. Employee numbers

The average number of persons employed by the company during the period amounted to Nil.

5. Exceptional items

			Period
			ended
			31/10/21
			£
	Group loan waived		289,999
			_______

During the period, assets were transferred to the company on the demerger of a connected company. The consideration was made by way of an inter-company loan account, which was subsequently waived before the period end.

6. Profit before taxation

Profit before taxation is stated after charging/(crediting):

				Period
				ended
				31/10/21
				£
	Fair value adjustments to investment property			40,000
				_______

7. Investment property

		£
	Acquisitions through business combinations	290,000
	Fair value adjustments	( 40,000)
		_______
	Fair value at 31 October 2021	250,000
		_______

The directors deem the value of the property to reflect its fair value at 31 October 2021.

8. Creditors: amounts falling due within one year

			31/10/21
			£
	Other creditors		480
			_______

9. Called up share capital

Issued, called up and fully paid

	31/10/21
	No	£
Ordinary shares of £ 1.00 each	1	1
	_______	_______

Share movements

	No	£
Ordinary :
At 6 October 2020	-	-
Issue of shares	1	1
	_______	_______
At 31 October 2021	1	1
	_______	_______

10. Related party transactions

There were no related party transactions during the period.

11. Controlling party

The company is a wholly owned subsidiary of Wh S 1 Ltd.