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REGISTERED NUMBER: SC334147 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

STEVEN WHITTAKER LIMITED

STEVEN WHITTAKER LIMITED (REGISTERED NUMBER: SC334147)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 7

STEVEN WHITTAKER LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2024







DIRECTORS: Mr S Whittaker
Mrs A Whittaker





SECRETARY: Mrs A Whittaker





REGISTERED OFFICE: 1 East Craibstone Street
Aberdeen
AB11 6YQ





REGISTERED NUMBER: SC334147 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS

STEVEN WHITTAKER LIMITED (REGISTERED NUMBER: SC334147)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 53,006 3,542

CURRENT ASSETS
Debtors 6 100,715 133,011
Cash at bank 101,144 87,013
201,859 220,024
CREDITORS
Amounts falling due within one year 7 65,186 70,264
NET CURRENT ASSETS 136,673 149,760
TOTAL ASSETS LESS CURRENT
LIABILITIES

189,679

153,302

CREDITORS
Amounts falling due after more than one year 8 (40,277 ) -

PROVISIONS FOR LIABILITIES (987 ) (673 )
NET ASSETS 148,415 152,629

CAPITAL AND RESERVES
Called up share capital 25,000 25,000
Retained earnings 123,415 127,629
SHAREHOLDERS' FUNDS 148,415 152,629

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

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

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 14 April 2025 and were signed on its behalf by:





Mr S Whittaker - Director


STEVEN WHITTAKER LIMITED (REGISTERED NUMBER: SC334147)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Steven Whittaker Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.

Turnover
Turnover is stated net of VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

The gain or loss arising on the disposal of an asset is determined as the difference between the proceeds and the carrying value of the asset and is included in the profit and loss account.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are measured at transaction price.


Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans, are recognised at transaction price.

Taxation
Taxation for the year/period 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.


STEVEN WHITTAKER LIMITED (REGISTERED NUMBER: SC334147)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

3. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

4. EMPLOYEES AND DIRECTORS

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

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 5,561 - 1,141 6,702
Additions - 58,309 2,468 60,777
At 31 December 2024 5,561 58,309 3,609 67,479
DEPRECIATION
At 1 January 2024 2,146 - 1,014 3,160
Charge for year 512 10,690 111 11,313
At 31 December 2024 2,658 10,690 1,125 14,473
NET BOOK VALUE
At 31 December 2024 2,903 47,619 2,484 53,006
At 31 December 2023 3,415 - 127 3,542

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 58,309
At 31 December 2024 58,309
DEPRECIATION
Charge for year 10,690
At 31 December 2024 10,690
NET BOOK VALUE
At 31 December 2024 47,619

STEVEN WHITTAKER LIMITED (REGISTERED NUMBER: SC334147)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Amounts recoverable on contract 33,223 33,223
Tax 927 -
34,150 33,223

Amounts falling due after more than one year:
Amounts recoverable on contract 66,565 99,788

Aggregate amounts 100,715 133,011

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 9) 7,067 -
Tax - 1,374
VAT - 3,079
Directors' current accounts 58,119 65,811
65,186 70,264

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 9) 40,277 -

9. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Within one year 7,067 -
Between one and five years 40,277 -
47,344 -

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
Mr S Whittaker
Balance outstanding at start of year (41,817 ) (74,555 )
Amounts advanced 5,801 34,000
Amounts repaid (2,012 ) (1,262 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (38,028 ) (41,817 )

STEVEN WHITTAKER LIMITED (REGISTERED NUMBER: SC334147)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mrs A Whittaker
Balance outstanding at start of year (23,994 ) (58,682 )
Amounts advanced 5,741 36,000
Amounts repaid (1,839 ) (1,312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (20,092 ) (23,994 )

These amounts bear no interest and have no fixed repayment terms.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are both the directors Steven Whittaker and Audrey Whittaker, the shareholders of Steven Whittaker Limited.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
STEVEN WHITTAKER LIMITED (REGISTERED NUMBER: SC334147)

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 Steven Whittaker Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Steven Whittaker 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 Steven Whittaker Limited and state those matters that we have agreed to state to the Board of Directors of Steven Whittaker Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

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 Steven Whittaker 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 Steven Whittaker Limited. You consider that Steven Whittaker 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 Steven Whittaker 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.






Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS


14 April 2025