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W & J Shippam Limited

Registered Number
05015376
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

W & J Shippam Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Barrie Shippam
| Paul Shippam

Company Secretary | Barrie Shippam

Registered Address | 2 Dukes Court
| Bognor Road
| Chichester
| PO19 8FX

Registered Number | 05015376 (England and Wales)

W & J Shippam Limited
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 716 |  |  |  | 896
|  |  |  | 716 |  |  |  | 896
Current assets |  |  |  |  |  |  |  |
Stocks |  | - |  |  |  | 3,206 |  |
Debtors |  | 13,402 |  |  |  | 6,684 |  |
Cash at bank and on hand |  | 94,550 |  |  |  | 95,752 |  |
|  | 107,952 |  |  |  | 105,642 |  |
Creditors amounts falling due within one year |  | (107,972) |  |  |  | (105,040) |  |
Net current assets (liabilities) |  |  |  | (20) |  |  |  | 602
Total assets less current liabilities |  |  |  | 696 |  |  |  | 1,498
Provisions for liabilities |  |  |  | (136) |  |  |  | (170)
Net assets |  |  |  | 560 |  |  |  | 1,328
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 460 |  |  |  | 1,228
Shareholders' funds |  |  |  | 560 |  |  |  | 1,328

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 1 September 2025, and are signed on its behalf by:
Barrie Shippam Director
Paul Shippam Director Registered Company No. 05015376

W & J Shippam Limited
Notes to the Financial Statements
for the year ended 31 March 2025

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.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| 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.

| 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 and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 20 |  | -
| Vehicles | - |  | 4

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 24 | 14,000
| At 31 March 25 | 14,000
| Amortisation and impairment
| At 01 April 24 | 14,000
| At 31 March 25 | 14,000
| Net book value
| At 31 March 25 | -
| At 31 March 24 | -

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 24 | 27,290
| At 31 March 25 | 27,290
| Depreciation and impairment
| At 01 April 24 | 26,394
| Charge for year | 180
| At 31 March 25 | 26,574
| Net book value
| At 31 March 25 | 716
| At 31 March 24 | 896