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REGISTERED NUMBER: 08104248 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

White Heat Charcoal Limited

White Heat Charcoal Limited (Registered number: 08104248)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


White Heat Charcoal Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: Mr T Pavlou Theophilou





SECRETARY: Mr C Charalambous





REGISTERED OFFICE: 1146 High Road
Whetstone
London
N20 0RA





REGISTERED NUMBER: 08104248 (England and Wales)





ACCOUNTANTS: Cymans
Chartered Certified Accountants
1146 High Road
Whetstone
London
N20 0RA

White Heat Charcoal Limited (Registered number: 08104248)

Statement of Financial Position
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 54,232 58,995

CURRENT ASSETS
Inventories 29,640 25,060
Debtors 5 167,550 202,751
Cash in hand 4 2
197,194 227,813
CREDITORS
Amounts falling due within one year 6 110,678 72,879
NET CURRENT ASSETS 86,516 154,934
TOTAL ASSETS LESS CURRENT
LIABILITIES

140,748

213,929

CREDITORS
Amounts falling due after more than one
year

7

43,101

115,170
NET ASSETS 97,647 98,759

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 97,646 98,758
SHAREHOLDERS' FUNDS 97,647 98,759

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

White Heat Charcoal Limited (Registered number: 08104248)

Statement of Financial Position - continued
30 June 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 director and authorised for issue on 28 March 2024 and were signed by:





Mr T Pavlou Theophilou - Director


White Heat Charcoal Limited (Registered number: 08104248)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

White Heat Charcoal 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery etc - 20% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 4 ) .

White Heat Charcoal Limited (Registered number: 08104248)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 July 2022
and 30 June 2023 107,930
DEPRECIATION
At 1 July 2022 48,935
Charge for year 4,763
At 30 June 2023 53,698
NET BOOK VALUE
At 30 June 2023 54,232
At 30 June 2022 58,995

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 158,819 196,946
Other debtors 8,731 5,805
167,550 202,751

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 34,136 18,277
Trade creditors 66,361 32,898
Taxation and social security 7,617 19,394
Other creditors 2,564 2,310
110,678 72,879

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.23 30.6.22
£    £   
Bank loans 29,101 37,948
Hire purchase contracts - 2,222
Other creditors 14,000 75,000
43,101 115,170

White Heat Charcoal Limited (Registered number: 08104248)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.23 30.6.22
£    £   
Bank overdrafts 34,136 18,277