Aubin & Wills Holdings Limited - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 12300411 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023

FOR

AUBIN & WILLS HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr P R M Williams

Mrs L J Williams

Mr B A Russell

Mr G N Roberts

Ms R Silvester

REGISTERED OFFICE:

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

REGISTERED NUMBER:

12300411 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Investments

4

2

2

CURRENT ASSETS

Debtors

5

1,969,927

1,420,001

Cash at bank and in hand

135

126

1,970,062

1,420,127

CREDITORS

Amounts falling due within one year

6

2

2

NET CURRENT ASSETS

1,970,060

1,420,125

TOTAL ASSETS LESS CURRENT LIABILITIES

1,970,062

1,420,127

CAPITAL AND RESERVES

Called up share capital

7

161

152

Share premium

1,970,021

1,420,029

Retained earnings

(120

)

(54

)

SHAREHOLDERS' FUNDS

1,970,062

1,420,127

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 October 2023 and were signed on its behalf by:

Mr B A Russell - Director

1.	STATUTORY INFORMATION

Aubin & Wills Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Preparation of consolidated financial statements

The financial statements contain information about Aubin & Wills Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 February 2022

and 31 January 2023

2

NET BOOK VALUE

At 31 January 2023

2

At 31 January 2022

2

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2023

2022

£

£

Amounts owed by group undertakings

1,969,927

1,420,001

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Other creditors

2

2

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2023

2022

value:

£

£

325,000

Ordinary A Shares

0.0001

33

33

325,000

Ordinary B Shares

0.0001

33

33

363,000

Ordinary C Shares

0.0001

36

36

499,000

Ordinary D Shares

0.0001

50

50

92,400

Ordinary E Shares

0.0001

9

-

161

152

Each Ordinary A, B, C, D and E share has equal voting rights in all respects. Each share is entitled pari passu to dividend payments or any other distribution.

On 22nd December 2022 the company issued 92,400 Ordinary E shares of £0.0001 each for cash at a premium of £5.9523 per share.

On 22nd December 2022 the company sub-divided 3,250 Ordinary A shares of £0.01 each into 325,000 Ordinary A shares of £0.0001 each.

On 22nd December 2022 the company sub-divided 3,250 Ordinary B shares of £0.01 each into 325,000 Ordinary B shares of £0.0001 each.

On 22nd December 2022 the company sub-divided 3,630 Ordinary C shares of £0.01 each into 363,000 Ordinary C shares of £0.0001 each.

On 22nd December 2022 the company sub-divided 4,990 Ordinary D shares of £0.01 each into 499,000 Ordinary D shares of £0.0001 each.