IRIS Accounts Production v23.3.0.418 00397983 Board of Directors Board of Directors 1.5.22 30.4.23 30.4.23 false true false false true false Ordinary 1.00000 B Shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh003979832022-04-30003979832023-04-30003979832022-05-012023-04-30003979832021-04-30003979832021-05-012022-04-30003979832022-04-3000397983ns10:Originalns15:EnglandWales2022-05-012023-04-3000397983ns14:PoundSterlingns10:Original2022-05-012023-04-3000397983ns10:Originalns10:Director12022-05-012023-04-3000397983ns10:Original2022-05-012023-04-3000397983ns10:Originalns10:Director22022-05-012023-04-3000397983ns10:Original2023-04-3000397983ns10:Originalns10:PrivateLimitedCompanyLtd2022-05-012023-04-3000397983ns10:Originalns10:SmallEntities2022-05-012023-04-3000397983ns10:Originalns10:AuditExempt-NoAccountantsReport2022-05-012023-04-3000397983ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3000397983ns10:SmallCompaniesRegimeForAccountsns10:Original2022-05-012023-04-3000397983ns10:Originalns10:FullAccounts2022-05-012023-04-3000397983ns10:Originalns10:OrdinaryShareClass12022-05-012023-04-3000397983ns10:Originalns10:OrdinaryShareClass22022-05-012023-04-3000397983ns10:Originalns10:Director32022-05-012023-04-3000397983ns10:Originalns10:Director42022-05-012023-04-3000397983ns10:Originalns10:Director52022-05-012023-04-3000397983ns10:CompanySecretary1ns10:Original2022-05-012023-04-3000397983ns10:Originalns10:RegisteredOffice2022-05-012023-04-3000397983ns10:Original2022-04-3000397983ns10:Originalns5:CurrentFinancialInstruments2023-04-3000397983ns10:Originalns5:CurrentFinancialInstruments2022-04-3000397983ns10:Originalns5:Non-currentFinancialInstruments2023-04-3000397983ns10:Originalns5:Non-currentFinancialInstruments2022-04-3000397983ns5:ShareCapitalns10:Original2023-04-3000397983ns5:ShareCapitalns10:Original2022-04-3000397983ns10:Originalns5:SharePremium2023-04-3000397983ns10:Originalns5:SharePremium2022-04-3000397983ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-04-3000397983ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-3000397983ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2022-05-012023-04-3000397983ns10:Originalns5:PlantMachinery2022-05-012023-04-3000397983ns10:Originalns5:FurnitureFittings2022-05-012023-04-3000397983ns10:Originalns5:MotorVehicles2022-05-012023-04-3000397983ns10:Original2021-05-012022-04-3000397983ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2022-04-3000397983ns10:Originalns5:PlantMachinery2022-04-3000397983ns10:Originalns5:FurnitureFittings2022-04-3000397983ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2023-04-3000397983ns10:Originalns5:PlantMachinery2023-04-3000397983ns10:Originalns5:FurnitureFittings2023-04-3000397983ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2022-04-3000397983ns10:Originalns5:PlantMachinery2022-04-3000397983ns10:Originalns5:FurnitureFittings2022-04-3000397983ns10:Originalns5:MotorVehicles2022-04-3000397983ns10:Originalns5:ComputerEquipment2022-04-3000397983ns10:Original2022-04-3000397983ns10:Originalns5:ComputerEquipment2022-05-012023-04-3000397983ns10:Originalns5:MotorVehicles2023-04-3000397983ns10:Originalns5:ComputerEquipment2023-04-3000397983ns10:Originalns5:MotorVehicles2022-04-3000397983ns10:Originalns5:ComputerEquipment2022-04-3000397983ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3000397983ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-3000397983ns10:Originalns10:OrdinaryShareClass12023-04-3000397983ns10:Originalns10:OrdinaryShareClass22023-04-3000397983ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-3000397983ns10:Originalns5:SharePremium2022-04-3000397983ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-05-012023-04-30
REGISTERED NUMBER: 00397983 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

W.H WHITTINGHAM & SONS LIMITED

W.H WHITTINGHAM & SONS LIMITED (REGISTERED NUMBER: 00397983)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


W.H WHITTINGHAM & SONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: Mr D Whittingham
Miss M Whittingham
Mr M C Whittingham
Mr R Whittingham
Mr M D Whittingham





SECRETARY: Miss M Whittingham





REGISTERED OFFICE: 84 West Street
Rochford
Essex
SS4 1AS





REGISTERED NUMBER: 00397983 (England and Wales)





ACCOUNTANTS: CKS Accountancy Limited
1349/1353 London Road
Leigh-on-Sea
Essex
SS9 2AB

W.H WHITTINGHAM & SONS LIMITED (REGISTERED NUMBER: 00397983)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 48,200 4,532

CURRENT ASSETS
Inventories 5 4,250 5,065
Debtors 6 11,073 11,765
Cash at bank 27,104 52,553
42,427 69,383
CREDITORS
Amounts falling due within one year 7 37,464 13,406
NET CURRENT ASSETS 4,963 55,977
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,163

60,509

CREDITORS
Amounts falling due after more than one
year

8

34,709

-
NET ASSETS 18,454 60,509

CAPITAL AND RESERVES
Called up share capital 9 1,018 1,018
Share premium 10 500 500
Retained earnings 10 16,936 58,991
SHAREHOLDERS' FUNDS 18,454 60,509

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

W.H WHITTINGHAM & SONS LIMITED (REGISTERED NUMBER: 00397983)

STATEMENT OF FINANCIAL POSITION - continued
30 APRIL 2023


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 18 December 2023 and were signed on its behalf by:




Mr M C Whittingham - Director



Mr M D Whittingham - Director


W.H WHITTINGHAM & SONS LIMITED (REGISTERED NUMBER: 00397983)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023


1. STATUTORY INFORMATION

W.h whittingham & Sons 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.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - in accordance with the property
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 10% on cost
Motor vehicles - 25% on reducing balance

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 8 ) .

W.H WHITTINGHAM & SONS LIMITED (REGISTERED NUMBER: 00397983)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 May 2022 577 73,713 1,430
Additions - 55,062 -
Disposals - (40,902 ) -
At 30 April 2023 577 87,873 1,430
DEPRECIATION
At 1 May 2022 - 71,256 143
Charge for year - 11,503 143
Eliminated on disposal - (40,897 ) -
At 30 April 2023 - 41,862 286
NET BOOK VALUE
At 30 April 2023 577 46,011 1,144
At 30 April 2022 577 2,457 1,287

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2022 3,500 394 79,614
Additions - 480 55,542
Disposals - - (40,902 )
At 30 April 2023 3,500 874 94,254
DEPRECIATION
At 1 May 2022 3,486 197 75,082
Charge for year 4 219 11,869
Eliminated on disposal - - (40,897 )
At 30 April 2023 3,490 416 46,054
NET BOOK VALUE
At 30 April 2023 10 458 48,200
At 30 April 2022 14 197 4,532

5. INVENTORIES
2023 2022
£    £   
Stock of parts 1,500 1,800
Stock of motor vehicles 2,750 3,265
4,250 5,065

W.H WHITTINGHAM & SONS LIMITED (REGISTERED NUMBER: 00397983)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 8,510 2,207
Corporation tax 2,563 2,563
VAT - 3,630
Sundry debtors and prepayments - 3,365
11,073 11,765

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 8,813 -
Trade creditors 17,982 9,903
Social security and other taxes 1,385 1,306
Pension creditor 216 347
VAT 7,218 -
Creditors and accruals 1,850 1,850
37,464 13,406

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 34,709 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,000 Ordinary £1 1,000 1,000
18 B Shares £1 18 18
1,018 1,018

10. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 May 2022 58,991 500 59,491
Profit for the year 15,725 15,725
Dividends (57,780 ) (57,780 )
At 30 April 2023 16,936 500 17,436

W.H WHITTINGHAM & SONS LIMITED (REGISTERED NUMBER: 00397983)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2023 and 30 April 2022:

2023 2022
£    £   
Mr M Whittingham
Balance outstanding at start of year - 25,000
Amounts repaid - (25,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -