Company No:
Contents
Director | David Elliott Pullen |
Secretary | Simon Edwardes |
Registered office | Trident House |
Grassington Road | |
Sidcup | |
DA14 6BY | |
United Kingdom |
Company number | 04919081 (England and Wales) |
Accountant | Kreston Reeves LLP |
2nd Floor, Maritime Place | |
Quayside | |
Chatham Maritime | |
Chatham | |
Kent | |
ME4 4QZ |
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.
It is your duty to ensure that Whisper Construction 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 loss of Whisper Construction Limited. You consider that Whisper Construction Limited is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of Whisper Construction 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.
Chartered Accountants
Quayside
Chatham Maritime
Chatham
Kent
ME4 4QZ
Note | 2024 | 2023 | ||
£ | £ | |||
Fixed assets | ||||
Tangible assets | 3 |
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Investment property | 4 |
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445,310 | 445,387 | |||
Current assets | ||||
Debtors | 5 |
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Cash at bank and in hand | 6 |
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28,966 | 25,720 | |||
Creditors: amounts falling due within one year | 7 | (
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Net current liabilities | (185,689) | (71,006) | ||
Total assets less current liabilities | 259,621 | 374,381 | ||
Creditors: amounts falling due after more than one year | 8 | (
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Provision for liabilities | 9 | (
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Net assets |
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Capital and reserves | ||||
Called-up share capital | 10 |
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Undistributable reserve |
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Profit and loss account |
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Total shareholder's funds |
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Director's responsibilities:
These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Whisper Construction Limited (registered number:
David Elliott Pullen
Director |
Called-up share capital | Undistributable reserve | Profit and loss account | Total | ||||
£ | £ | £ | £ | ||||
At 01 July 2022 |
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Profit for the financial year |
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Total comprehensive income |
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Movement between reserves |
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At 30 June 2023 |
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At 01 July 2023 |
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Loss for the financial year |
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Total comprehensive loss |
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At 30 June 2024 |
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The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.
Whisper Construction Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Trident House, Grassington Road, Sidcup, DA14 6BY, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.
Office equipment |
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Computer equipment |
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The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.
2024 | 2023 | ||
Number | Number | ||
Monthly average number of persons employed by the Company during the year, including the director |
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Office equipment | Computer equipment | Total | |||
£ | £ | £ | |||
Cost | |||||
At 01 July 2023 |
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At 30 June 2024 |
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Accumulated depreciation | |||||
At 01 July 2023 |
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Charge for the financial year |
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At 30 June 2024 |
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Net book value | |||||
At 30 June 2024 |
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At 30 June 2023 |
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Investment property | |
£ | |
Valuation | |
As at 01 July 2023 |
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As at 30 June 2024 |
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The 2023 valuations were made by Miles & Barr, on an open market value for existing use basis. The director agrees that this valuation remains accurate for 2024.
2024 | 2023 | ||
£ | £ | ||
Trade debtors |
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Amounts owed by associates |
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Other debtors |
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2024 | 2023 | ||
£ | £ | ||
Cash at bank and in hand |
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Less: Bank overdrafts | (
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(597) | 1,320 |
2024 | 2023 | ||
£ | £ | ||
Bank loans and overdrafts |
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Trade creditors |
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Amounts owed to director |
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Accruals |
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Other taxation and social security |
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Other creditors |
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2024 | 2023 | ||
£ | £ | ||
Bank loans |
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2024 | 2023 | ||
£ | £ | ||
Deferred tax |
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Deferred taxation | Total | ||
£ | £ | ||
At 01 July 2023 |
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29,649 | |
Credited to the Profit and Loss Account | (
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( 8,892) | |
At 30 June 2024 |
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20,757 | |
Deferred tax
2024 | 2023 | ||
£ | £ | ||
Accelerated capital allowances |
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Tax losses available | (
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Other timing differences |
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Provision for deferred tax |
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2024 | 2023 | ||
£ | £ | ||
Allotted, called-up and fully-paid | |||
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