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REGISTERED NUMBER: 09336448 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

J S WHITE & CO LIMITED

J S WHITE & CO LIMITED (REGISTERED NUMBER: 09336448)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J S WHITE & CO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: J S White FCCA
Mrs V Atkinson





REGISTERED OFFICE: 25-29 Sandy Way
Yeadon
Leeds
LS19 7EW





REGISTERED NUMBER: 09336448 (England and Wales)





ACCOUNTANTS: J S White & Co Limited
25-29 Sandy Way
Yeadon
Leeds
LS19 7EW

J S WHITE & CO LIMITED (REGISTERED NUMBER: 09336448)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 55,000
Tangible assets 5 108,387 89,159
108,387 144,159

CURRENT ASSETS
Stocks 32,800 31,250
Debtors 6 611,876 491,785
Cash at bank and in hand 553,458 642,542
1,198,134 1,165,577
CREDITORS
Amounts falling due within one year 7 716,169 822,240
NET CURRENT ASSETS 481,965 343,337
TOTAL ASSETS LESS CURRENT
LIABILITIES

590,352

487,496

CREDITORS
Amounts falling due after more than one
year

8

42,917

73,206
NET ASSETS 547,435 414,290

CAPITAL AND RESERVES
Called up share capital 103 103
Retained earnings 547,332 414,187
SHAREHOLDERS' FUNDS 547,435 414,290

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

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

J S WHITE & CO LIMITED (REGISTERED NUMBER: 09336448)

BALANCE SHEET - continued
31 DECEMBER 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 24 September 2024 and were signed on its behalf by:





J S White FCCA - Director


J S WHITE & CO LIMITED (REGISTERED NUMBER: 09336448)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

J S White & Co 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 2014, is being amortised evenly over its estimated useful life of four 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.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

J S WHITE & CO LIMITED (REGISTERED NUMBER: 09336448)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 32 ).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 1,100,000
AMORTISATION
At 1 January 2023 1,045,000
Charge for year 55,000
At 31 December 2023 1,100,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 55,000

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 56,660 237,322 293,982
Additions 12,031 36,792 48,823
At 31 December 2023 68,691 274,114 342,805
DEPRECIATION
At 1 January 2023 35,774 169,049 204,823
Charge for year 4,522 25,073 29,595
At 31 December 2023 40,296 194,122 234,418
NET BOOK VALUE
At 31 December 2023 28,395 79,992 108,387
At 31 December 2022 20,886 68,273 89,159

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 593,861 443,060
Other debtors 18,015 48,725
611,876 491,785

J S WHITE & CO LIMITED (REGISTERED NUMBER: 09336448)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 16,144 -
Trade creditors 10,783 43,856
Taxation and social security 272,393 249,779
Other creditors 416,849 528,605
716,169 822,240

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 42,917 73,206