WHATHAT LTD

Company Registration Number:
06396070 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2023

Period of accounts

Start date: 01 November 2022

End date: 31 October 2023

WHATHAT LTD

Contents of the Financial Statements

for the Period Ended 31 October 2023

Balance sheet
Notes

WHATHAT LTD

Balance sheet

As at 31 October 2023


Notes

2023

2022


£

£
Called up share capital not paid: 0 0
Current assets
Debtors:   4,167 8,134
Cash at bank and in hand: 5,714 4,244
Total current assets: 9,881 12,378
Creditors: amounts falling due within one year: 3 (7,837) (9,119)
Net current assets (liabilities): 2,044 3,259
Total assets less current liabilities: 2,044 3,259
Total net assets (liabilities): 2,044 3,259
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 2,043 3,258
Shareholders funds: 2,044 3,259

The notes form part of these financial statements

WHATHAT LTD

Balance sheet statements

For the year ending 31 October 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 29 July 2024
and signed on behalf of the board by:

Name: Mr David Fox
Status: Director

The notes form part of these financial statements

WHATHAT LTD

Notes to the Financial Statements

for the Period Ended 31 October 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, netof discounts and Value Added Tax.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership havetransferred to the buyer, usually on despatch of the goods; the amount of revenue can be measuredreliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurredor to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible assets are initially measured at cost, and are subsequently measured at cost less anyaccumulated depreciation and accumulated impairment losses or at a revalued amount.Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluationless any subsequent accumulated depreciation and subsequent accumulated impairment losses.An increase in the carrying amount of an asset as a result of a revaluation is recognised in othercomprehensive income and accumulated in capital and reserves. However, the increase is recognisedin profit or loss to the extent that it reverses a revaluation decrease of the same asset previouslyrecognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluationis recognised in other comprehensive income to the extent of any previously recognised revaluationincrease accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognisedin profit or loss.Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, overthe useful economic life of that asset as follows:Fixtures and fittings 25% straight line

WHATHAT LTD

Notes to the Financial Statements

for the Period Ended 31 October 2023

2. Employees

2023 2022
Average number of employees during the period 1 1

WHATHAT LTD

Notes to the Financial Statements

for the Period Ended 31 October 2023

3. Creditors: amounts falling due within one year note

Taxation and social security £1775(£2470), Other creditors £6062(£6649)