2023-10-052024-10-312024-10-31false15191331JAMIE WHIFFEN LTD2025-04-0470229falseiso4217:GBPxbrli:pure151913312023-10-05151913312024-10-31151913312023-10-052024-10-31151913312023-10-04151913312023-10-04151913312023-10-042023-10-0415191331bus:SmallEntities2023-10-052024-10-3115191331bus:AuditExempt-NoAccountantsReport2023-10-052024-10-3115191331bus:FullAccounts2023-10-052024-10-3115191331bus:PrivateLimitedCompanyLtd2023-10-052024-10-3115191331core:WithinOneYear2024-10-3115191331core:AfterOneYear2024-10-3115191331core:WithinOneYear2023-10-0415191331core:AfterOneYear2023-10-0415191331core:ShareCapital2024-10-3115191331core:SharePremium2024-10-3115191331core:RevaluationReserve2024-10-3115191331core:OtherReservesSubtotal2024-10-3115191331core:RetainedEarningsAccumulatedLosses2024-10-3115191331core:ShareCapital2023-10-0415191331core:SharePremium2023-10-0415191331core:RevaluationReserve2023-10-0415191331core:OtherReservesSubtotal2023-10-0415191331core:RetainedEarningsAccumulatedLosses2023-10-0415191331core:LandBuildings2024-10-3115191331core:PlantMachinery2024-10-3115191331core:Vehicles2024-10-3115191331core:FurnitureFittings2024-10-3115191331core:OfficeEquipment2024-10-3115191331core:NetGoodwill2024-10-3115191331core:IntangibleAssetsOtherThanGoodwill2024-10-3115191331core:ListedExchangeTraded2024-10-3115191331core:UnlistedNon-exchangeTraded2024-10-3115191331core:LandBuildings2023-10-0415191331core:PlantMachinery2023-10-0415191331core:Vehicles2023-10-0415191331core:FurnitureFittings2023-10-0415191331core:OfficeEquipment2023-10-0415191331core:NetGoodwill2023-10-0415191331core:IntangibleAssetsOtherThanGoodwill2023-10-0415191331core:ListedExchangeTraded2023-10-0415191331core:UnlistedNon-exchangeTraded2023-10-0415191331core:LandBuildings2023-10-052024-10-3115191331core:PlantMachinery2023-10-052024-10-3115191331core:Vehicles2023-10-052024-10-3115191331core:FurnitureFittings2023-10-052024-10-3115191331core:OfficeEquipment2023-10-052024-10-3115191331core:NetGoodwill2023-10-052024-10-3115191331core:IntangibleAssetsOtherThanGoodwill2023-10-052024-10-3115191331core:ListedExchangeTraded2023-10-052024-10-3115191331core:UnlistedNon-exchangeTraded2023-10-052024-10-3115191331core:MoreThanFiveYears2023-10-052024-10-3115191331core:Non-currentFinancialInstruments2024-10-3115191331core:Non-currentFinancialInstruments2023-10-0415191331dpl:CostSales2023-10-052024-10-3115191331dpl:DistributionCosts2023-10-052024-10-3115191331core:LandBuildings2023-10-052024-10-3115191331core:PlantMachinery2023-10-052024-10-3115191331core:Vehicles2023-10-052024-10-3115191331core:FurnitureFittings2023-10-052024-10-3115191331core:OfficeEquipment2023-10-052024-10-3115191331dpl:AdministrativeExpenses2023-10-052024-10-3115191331core:NetGoodwill2023-10-052024-10-3115191331core:IntangibleAssetsOtherThanGoodwill2023-10-052024-10-3115191331dpl:GroupUndertakings2023-10-052024-10-3115191331dpl:ParticipatingInterests2023-10-052024-10-3115191331dpl:GroupUndertakingscore:ListedExchangeTraded2023-10-052024-10-3115191331core:ListedExchangeTraded2023-10-052024-10-3115191331dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-10-052024-10-3115191331core:UnlistedNon-exchangeTraded2023-10-052024-10-3115191331dpl:CostSales2023-10-042023-10-0415191331dpl:DistributionCosts2023-10-042023-10-0415191331core:LandBuildings2023-10-042023-10-0415191331core:PlantMachinery2023-10-042023-10-0415191331core:Vehicles2023-10-042023-10-0415191331core:FurnitureFittings2023-10-042023-10-0415191331core:OfficeEquipment2023-10-042023-10-0415191331dpl:AdministrativeExpenses2023-10-042023-10-0415191331core:NetGoodwill2023-10-042023-10-0415191331core:IntangibleAssetsOtherThanGoodwill2023-10-042023-10-0415191331dpl:GroupUndertakings2023-10-042023-10-0415191331dpl:ParticipatingInterests2023-10-042023-10-0415191331dpl:GroupUndertakingscore:ListedExchangeTraded2023-10-042023-10-0415191331core:ListedExchangeTraded2023-10-042023-10-0415191331dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-10-042023-10-0415191331core:UnlistedNon-exchangeTraded2023-10-042023-10-0415191331core:NetGoodwill2024-10-3115191331core:IntangibleAssetsOtherThanGoodwill2024-10-3115191331core:LandBuildings2024-10-3115191331core:PlantMachinery2024-10-3115191331core:Vehicles2024-10-3115191331core:FurnitureFittings2024-10-3115191331core:OfficeEquipment2024-10-3115191331core:AfterOneYear2024-10-3115191331core:WithinOneYear2024-10-3115191331core:ListedExchangeTraded2024-10-3115191331core:UnlistedNon-exchangeTraded2024-10-3115191331core:ShareCapital2024-10-3115191331core:SharePremium2024-10-3115191331core:RevaluationReserve2024-10-3115191331core:OtherReservesSubtotal2024-10-3115191331core:RetainedEarningsAccumulatedLosses2024-10-3115191331core:NetGoodwill2023-10-0415191331core:IntangibleAssetsOtherThanGoodwill2023-10-0415191331core:LandBuildings2023-10-0415191331core:PlantMachinery2023-10-0415191331core:Vehicles2023-10-0415191331core:FurnitureFittings2023-10-0415191331core:OfficeEquipment2023-10-0415191331core:AfterOneYear2023-10-0415191331core:WithinOneYear2023-10-0415191331core:ListedExchangeTraded2023-10-0415191331core:UnlistedNon-exchangeTraded2023-10-0415191331core:ShareCapital2023-10-0415191331core:SharePremium2023-10-0415191331core:RevaluationReserve2023-10-0415191331core:OtherReservesSubtotal2023-10-0415191331core:RetainedEarningsAccumulatedLosses2023-10-0415191331core:NetGoodwill2023-10-0415191331core:IntangibleAssetsOtherThanGoodwill2023-10-0415191331core:LandBuildings2023-10-0415191331core:PlantMachinery2023-10-0415191331core:Vehicles2023-10-0415191331core:FurnitureFittings2023-10-0415191331core:OfficeEquipment2023-10-0415191331core:AfterOneYear2023-10-0415191331core:WithinOneYear2023-10-0415191331core:ListedExchangeTraded2023-10-0415191331core:UnlistedNon-exchangeTraded2023-10-0415191331core:ShareCapital2023-10-0415191331core:SharePremium2023-10-0415191331core:RevaluationReserve2023-10-0415191331core:OtherReservesSubtotal2023-10-0415191331core:RetainedEarningsAccumulatedLosses2023-10-0415191331core:AfterOneYear2023-10-052024-10-3115191331core:WithinOneYear2023-10-052024-10-3115191331core:Non-currentFinancialInstrumentscore:CostValuation2023-10-052024-10-3115191331core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-052024-10-3115191331core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-052024-10-3115191331core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-052024-10-3115191331core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-052024-10-3115191331core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-052024-10-3115191331core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-052024-10-3115191331core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-052024-10-3115191331core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-052024-10-3115191331core:Non-currentFinancialInstrumentscore:CostValuation2024-10-3115191331core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-10-3115191331core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-10-3115191331core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-10-3115191331core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-10-3115191331core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-10-3115191331core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-10-3115191331core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-10-3115191331core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-10-3115191331core:Non-currentFinancialInstrumentscore:CostValuation2023-10-0415191331core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-0415191331core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-0415191331core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-0415191331core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-0415191331core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-0415191331core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-0415191331core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-0415191331core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-0415191331bus:Director12023-10-052024-10-31

JAMIE WHIFFEN LTD

Registered Number
15191331
(England and Wales)

Unaudited Financial Statements for the Period ended
31 October 2024

JAMIE WHIFFEN LTD
Company Information
for the period from 5 October 2023 to 31 October 2024

Director

WHIFFEN, Jamie

Registered Address

C/O Smooth Accounting Ltd Building 1000 Lakeside North Harbour
Western Road
Portsmouth
PO6 3EN

Registered Number

15191331 (England and Wales)
JAMIE WHIFFEN LTD
Balance Sheet as at
31 October 2024

Notes

2024

£

£

ASSETS
Fixed assets
Tangible assets31,517
1,517
Current assets
Debtors47,927
Cash at bank and in hand39,946
47,873
47,873
49,390
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Profit and loss account32,411
32,411
Liabilities
Creditors amounts falling due within one year516,691
Provisions for liabilities6(288)
49,390
The financial statements were approved and authorised for issue by the Director on 4 April 2025, and are signed on its behalf by:
WHIFFEN, Jamie
Director
Registered Company No. 15191331
JAMIE WHIFFEN LTD
Notes to the Financial Statements
for the period ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

2024
Average number of employees during the year1
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions2,2642,264
At 31 October 242,2642,264
Depreciation and impairment
Charge for year747747
At 31 October 24747747
Net book value
At 31 October 241,5171,517
At 04 October 23--
4.Debtors: amounts due within one year

2024

£
Other debtors7,927
Total7,927
5.Creditors: amounts due within one year

2024

£
Taxation and social security15,371
Accrued liabilities and deferred income1,320
Total16,691
6.Provisions for liabilities

2024

£
Net deferred tax liability (asset)288
Total288