IRIS Accounts Production v24.1.9.2 13249568 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh132495682023-03-31132495682024-03-31132495682023-04-012024-03-31132495682022-03-31132495682022-04-012023-03-31132495682023-03-3113249568ns15:EnglandWales2023-04-012024-03-3113249568ns14:PoundSterling2023-04-012024-03-3113249568ns10:Director12023-04-012024-03-3113249568ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3113249568ns10:SmallEntities2023-04-012024-03-3113249568ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3113249568ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3113249568ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3113249568ns10:FullAccounts2023-04-012024-03-311324956812023-04-012024-03-3113249568ns10:OrdinaryShareClass12023-04-012024-03-3113249568ns10:Director22023-04-012024-03-3113249568ns10:RegisteredOffice2023-04-012024-03-3113249568ns5:CurrentFinancialInstruments2024-03-3113249568ns5:CurrentFinancialInstruments2023-03-3113249568ns5:ShareCapital2024-03-3113249568ns5:ShareCapital2023-03-3113249568ns5:RetainedEarningsAccumulatedLosses2024-03-3113249568ns5:RetainedEarningsAccumulatedLosses2023-03-3113249568ns5:NetGoodwill2023-04-012024-03-3113249568ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113249568ns5:PlantMachinery2023-04-012024-03-3113249568ns5:NetGoodwill2023-03-3113249568ns5:NetGoodwill2024-03-3113249568ns5:NetGoodwill2023-03-3113249568ns5:FurnitureFittings2023-03-3113249568ns5:FurnitureFittings2023-04-012024-03-3113249568ns5:FurnitureFittings2024-03-3113249568ns5:FurnitureFittings2023-03-3113249568ns10:OrdinaryShareClass12024-03-31
REGISTERED NUMBER: 13249568 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Whittakers Foods Limited

Whittakers Foods Limited (Registered number: 13249568)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Whittakers Foods Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: D Demetriou
F Demetriou





REGISTERED OFFICE: 8 Station Road
Cheadle Hulme
SK8 5AE





REGISTERED NUMBER: 13249568 (England and Wales)





ACCOUNTANTS: Lucas Reis Ltd
Chartered Accountants
Lansdowne House
85 Buxton Road
Stockport
Cheshire
SK2 6LR

Whittakers Foods Limited (Registered number: 13249568)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 126,000 144,000
Tangible assets 5 8,825 9,600
134,825 153,600

CURRENT ASSETS
Stocks 2,406 1,863
Cash at bank and in hand 410,514 220,860
412,920 222,723
CREDITORS
Amounts falling due within one year 6 286,622 224,992
NET CURRENT ASSETS/(LIABILITIES) 126,298 (2,269 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

261,123

151,331

PROVISIONS FOR LIABILITIES 2,204 1,874
NET ASSETS 258,919 149,457

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 258,819 149,357
SHAREHOLDERS' FUNDS 258,919 149,457

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

Whittakers Foods Limited (Registered number: 13249568)

Balance Sheet - continued
31 March 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2024 and were signed on its behalf by:





D Demetriou - Director


Whittakers Foods Limited (Registered number: 13249568)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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
Stocks 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 Statement of Income and Retained Earnings, 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.


Whittakers Foods Limited (Registered number: 13249568)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2023 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 180,000
AMORTISATION
At 1 April 2023 36,000
Charge for year 18,000
At 31 March 2024 54,000
NET BOOK VALUE
At 31 March 2024 126,000
At 31 March 2023 144,000

Whittakers Foods Limited (Registered number: 13249568)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2023 15,000
Additions 1,431
At 31 March 2024 16,431
DEPRECIATION
At 1 April 2023 5,400
Charge for year 2,206
At 31 March 2024 7,606
NET BOOK VALUE
At 31 March 2024 8,825
At 31 March 2023 9,600

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Tax 41,973 22,141
Social security and other taxes 639 116
VAT 31,541 26,919
Other creditors 1,876 746
Directors' current accounts 170,602 155,067
Accruals and deferred income 39,991 20,003
286,622 224,992

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary 1 100 100

8. ULTIMATE CONTROLLING PARTY

During the year there was no ultimate controlling party.