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REGISTERED NUMBER: 07552469 (England and Wales)











Financial Statements

for the Year Ended 31st March 2024

for

WHALE FIRE LIMITED

WHALE FIRE LIMITED (REGISTERED NUMBER: 07552469)






Contents of the Financial Statements
for the year ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

WHALE FIRE LIMITED

Company Information
for the year ended 31st March 2024







DIRECTORS: Mrs S Whale
R Whale





SECRETARY: Mrs S Whale





REGISTERED OFFICE: Redhill Chambers
2d High Street
Redhill
Surrey
RH1 1RJ





REGISTERED NUMBER: 07552469 (England and Wales)





ACCOUNTANTS: Cheeld Wheeler & Co
Chartered Certified Accountants
Redhill Chambers
2d High Street
Redhill
Surrey
RH1 1RJ

WHALE FIRE LIMITED (REGISTERED NUMBER: 07552469)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,144 509

CURRENT ASSETS
Debtors 5 17,823 31,057
Cash at bank 26,875 15,487
44,698 46,544
CREDITORS
Amounts falling due within one year 6 30,031 46,469
NET CURRENT ASSETS 14,667 75
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,811

584

CAPITAL AND RESERVES
Called up share capital 103 103
Retained earnings 23,708 481
SHAREHOLDERS' FUNDS 23,811 584

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

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

WHALE FIRE LIMITED (REGISTERED NUMBER: 07552469)

Balance Sheet - continued
31st 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 20th December 2024 and were signed on its behalf by:





R Whale - Director


WHALE FIRE LIMITED (REGISTERED NUMBER: 07552469)

Notes to the Financial Statements
for the year ended 31st March 2024

1. STATUTORY INFORMATION

Whale Fire 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 represents net invoiced sales of goods and services, excluding value added tax.

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 - 33% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

WHALE FIRE LIMITED (REGISTERED NUMBER: 07552469)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st April 2023 - 2,726 2,726
Additions 7,832 1,003 8,835
At 31st March 2024 7,832 3,729 11,561
DEPRECIATION
At 1st April 2023 - 2,217 2,217
Charge for year 33 167 200
At 31st March 2024 33 2,384 2,417
NET BOOK VALUE
At 31st March 2024 7,799 1,345 9,144
At 31st March 2023 - 509 509

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 14,880 26,554
Other debtors 2,943 2,943
Prepayments - 1,560
17,823 31,057

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 11,512 8,777
Social security and other taxes - 829
VAT 14,546 33,880
Other creditors 1,519 1,049
Directors' current accounts 454 34
Accrued expenses 2,000 1,900
30,031 46,469

WHALE FIRE LIMITED (REGISTERED NUMBER: 07552469)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2024 and 31st March 2023:

2024 2023
£    £   
R Whale and Mrs S Whale
Balance outstanding at start of year (34 ) 9,054
Amounts advanced 19,665 26,241
Amounts repaid (20,000 ) (35,329 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (369 ) (34 )

8. ULTIMATE CONTROLLING PARTY

The company is under the control of the directors.

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Whale Fire Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Whale Fire Limited for the year ended 31st March 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Whale Fire Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Whale Fire Limited and state those matters that we have agreed to state to the Board of Directors of Whale Fire Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Whale Fire Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Whale Fire Limited. You consider that Whale Fire Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Whale Fire Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cheeld Wheeler & Co
Chartered Certified Accountants
Redhill Chambers
2d High Street
Redhill
Surrey
RH1 1RJ


20th December 2024