JULIE WHO LIMITED


Director	WHORLOW, Julie


Registered Address	4 Southwark House
	Stratfield Road
	Borehamwood
	WD6 1PD


Registered Number	10209966 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	5	17,259		21,599
Cash at bank and on hand		11,706		2,485
		28,965		24,084
Creditors amounts falling due within one year	6	(26,640)		(18,604)
Net current assets (liabilities)			2,325		5,480
Total assets less current liabilities			2,325		5,480
Creditors amounts falling due after one year	7		(2,281)		(5,474)
Net assets			44		6
Capital and reserves
Called up share capital			1		1
Profit and loss account			43		5
Shareholders' funds			44		6

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 1 December 2025, and are signed on its behalf by:

WHORLOW, Julie
Director
Registered Company No. 10209966

JULIE WHO 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.

	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.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	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.

	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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	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:

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:


		Straight line (years)
	Plant and machinery	33.33

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

4.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 April 24	4,835	4,835
At 31 March 25	4,835	4,835
Depreciation and impairment
At 01 April 24	4,835	4,835
At 31 March 25	4,835	4,835
Net book value
At 31 March 25	-	-
At 31 March 24	-	-

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	17,259	21,599
Total	17,259	21,599

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	3,775	3,775
Taxation and social security	22,865	14,631
Accrued liabilities and deferred income	-	198
Total	26,640	18,604

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,281	5,474
Total	2,281	5,474

8.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
WHORLOW, Julie	21,599	61,025	69,721	12,903
	21,599	61,025	69,721	12,903


	At the beginning of the year the company was owed by the director, J Whorlow, £21,599. During the year, advances of £61,025 was made to the director with no advance exceeding £10,000. Repayment of £69,721 was made by the director and interest of £554 was calculated on the overdrawn amount. At the balance sheet date the company was owed £12,903.