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REGISTERED NUMBER: 04656808 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

WHITLOCK AND HEAPS (PORTSLADE) LTD

WHITLOCK AND HEAPS (PORTSLADE) LTD (Registered number: 04656808)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WHITLOCK AND HEAPS (PORTSLADE) LTD

Company Information
for the Year Ended 31 March 2025







DIRECTORS: J Fisk
Mrs N Fisk





SECRETARY: J Fisk





REGISTERED OFFICE: 48 Boundary Road
Hove
East Sussex
BN3 4EF





REGISTERED NUMBER: 04656808 (England and Wales)





ACCOUNTANTS: Bentleys Accounting Limited
5 Hazelgrove Road
Haywards Heath
West Sussex
RH16 3PH

WHITLOCK AND HEAPS (PORTSLADE) LTD (Registered number: 04656808)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - 12,750
Tangible assets 5 - 19,719
- 32,469

CURRENT ASSETS
Debtors 6 30,000 33,099
Cash at bank 536 3,086
30,536 36,185
CREDITORS
Amounts falling due within one year 7 - 24,134
NET CURRENT ASSETS 30,536 12,051
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,536

44,520

CREDITORS
Amounts falling due after more than one
year

8

(36,513

)

(14,122

)

PROVISIONS FOR LIABILITIES (3 ) (338 )
NET (LIABILITIES)/ASSETS (5,980 ) 30,060

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (6,080 ) 29,960
(5,980 ) 30,060

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

WHITLOCK AND HEAPS (PORTSLADE) LTD (Registered number: 04656808)

Balance Sheet - continued
31 March 2025


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 22 May 2025 and were signed on its behalf by:





J Fisk - Director


WHITLOCK AND HEAPS (PORTSLADE) LTD (Registered number: 04656808)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

WHITLOCK AND HEAPS (PORTSLADE) LTD 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year 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.

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

WHITLOCK AND HEAPS (PORTSLADE) LTD (Registered number: 04656808)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 6 ).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 150,000
AMORTISATION
At 1 April 2024 137,250
Charge for year 12,750
At 31 March 2025 150,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 12,750

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024
and 31 March 2025 15,371 27,900 8,861 52,132
DEPRECIATION
At 1 April 2024 14,470 9,162 8,781 32,413
Charge for year 901 18,738 80 19,719
At 31 March 2025 15,371 27,900 8,861 52,132
NET BOOK VALUE
At 31 March 2025 - - - -
At 31 March 2024 901 18,738 80 19,719

6. DEBTORS
31.3.25 31.3.24
£    £   
Amounts falling due within one year:
Other debtors - 2,125
VAT - 974
- 3,099

WHITLOCK AND HEAPS (PORTSLADE) LTD (Registered number: 04656808)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. DEBTORS - continued
31.3.25 31.3.24
£    £   
Amounts falling due after more than one year:
Amounts owed by participating interests 30,000 30,000

Aggregate amounts 30,000 33,099

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts - 2,391
Tax - 19,393
Accruals and deferred income - 2,350
- 24,134

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts - 14,122
Amounts owed to participating interests 36,513 -
36,513 14,122

9. RELATED PARTY DISCLOSURES

As at 31st March 2025 this company was owed £ 30,000 ( 2024 £ 30,000) from JNFS Properties Ltd

The company paid £ Nil (2024 £ 67,500) as a dividend to their Holding Company JNFS Properties Ltd

The directors have an interest in this company

10. ULTIMATE CONTROLLING PARTY

This company is a 100% subsidiary of JNFS PROPERTIES LTD