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Company Registration No. 04836973 (England and Wales)
James Whiffen Joinery Limited Unaudited accounts for the year ended 31 July 2024
James Whiffen Joinery Limited Unaudited accounts Contents
Page
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James Whiffen Joinery Limited Company Information for the year ended 31 July 2024
Directors
James Whiffen James Charlie Whiffen
Secretary
James Whiffen
Company Number
04836973 (England and Wales)
Registered Office
45 Pensby Road Heswall Merseyside CH60 7RA UK
Accountants
Oakes Accounting Ltd 37 Meadowcroft Heswall Wirral CH60 1UT
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James Whiffen Joinery Limited Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
27,776 
11,542 
Current assets
Debtors
15,358 
8,324 
Cash at bank and in hand
4,558 
42,374 
19,916 
50,698 
Creditors: amounts falling due within one year
(2,950)
(6,612)
Net current assets
16,966 
44,086 
Total assets less current liabilities
44,742 
55,628 
Creditors: amounts falling due after more than one year
(8,832)
(12,909)
Net assets
35,910 
42,719 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
35,908 
42,717 
Shareholders' funds
35,910 
42,719 
For the year ending 31 July 2024 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 January 2025 and were signed on its behalf by
James Whiffen Director Company Registration No. 04836973
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James Whiffen Joinery Limited Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
James Whiffen Joinery Limited is a private company, limited by shares, registered in England and Wales, registration number 04836973. The registered office is 45, Pensby Road, Heswall, Merseyside, CH60 7RA, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
20% on cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2023
1,030 
38,021 
2,178 
41,229 
Additions
2,040 
28,000 
- 
30,040 
Disposals
- 
(8,500)
- 
(8,500)
At 31 July 2024
3,070 
57,521 
2,178 
62,769 
Depreciation
At 1 August 2023
942 
26,567 
2,178 
29,687 
Charge for the year
614 
4,692 
- 
5,306 
At 31 July 2024
1,556 
31,259 
2,178 
34,993 
Net book value
At 31 July 2024
1,514 
26,262 
- 
27,776 
At 31 July 2023
88 
11,454 
- 
11,542 
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James Whiffen Joinery Limited Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,004 
7,970 
Other debtors
354 
354 
15,358 
8,324 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,005 
498 
Taxes and social security
(19)
4,150 
Other creditors
1,964 
1,964 
2,950 
6,612 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
8,832 
12,909 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
James Whiffen
Expenses
(136)
- 
- 
(136)
Dividend (Interim)
(6,200)
- 
- 
(6,200)
Directors self assessment
(1,092)
- 
- 
(1,092)
Directors self assessment
(2,049)
- 
- 
(2,049)
Dividend
9,477 
- 
- 
9,477 
- 
- 
- 
- 
9
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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