Registration number: 13964806

JWH Partners Ltd

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 5

JWH Partners Ltd

Company Information

Director

J Hopwood

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

JWH Partners Ltd

Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	973	3,146
Current assets
Debtors	5	357,464	20,879
Cash at bank and in hand		6,274	353,391
		363,738	374,270
Creditors: Amounts falling due within one year	6	(5,025)	(6,737)
Net current assets		358,713	367,533
Net assets		359,686	370,679
Capital and reserves
Called up share capital		1	1
Retained earnings		359,685	370,678
Shareholders' funds		359,686	370,679

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, section 444.

Approved and authorised by the director on 6 November 2025
 

.........................................

J Hopwood

Director

Company registration number: 13964806

JWH Partners Ltd

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the provision of management consultancy services.

2	Accounting policies

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Going concern

The company made a loss for the year ended 31 March 2025 and had net assets amounting to £359,686 at that date including cash at bank of £6,274.

Although the company is solvent and continues to meet its liabilities as they fall due, the director has decided to place the company into members' voluntary liquidation following the year end.

The director considers that all assets and liabilities have been appropriately stated at their recoverable and settlement amounts respectively, and no further adjustments are required to the carrying values of assets and liabilities as a result of this decision.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for provision of consultancy services in the ordinary course of the company's activities. Turnover is shown net of Value Added Tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

JWH Partners Ltd

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

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	50% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

JWH Partners Ltd

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

3	Staff numbers

The average number of persons employed by the company during the year, was 1 (2024 - 1).

4	Tangible assets

	Computer equipment £	Total £
Cost or valuation
At 1 April 2024	4,370	4,370
At 31 March 2025	4,370	4,370
Depreciation
At 1 April 2024	1,224	1,224
Charge for the year	2,173	2,173
At 31 March 2025	3,397	3,397
Carrying amount
At 31 March 2025	973	973
At 31 March 2024	3,146	3,146

5

Debtors

	2025 £	2024 £
Other debtors	357,464	20,879
	357,464	20,879

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Taxation and social security	25	-
Accruals and deferred income	5,000	4,200
Other creditors	-	2,537
	5,025	6,737