REGISTERED NUMBER: 08420259 (England and Wales)

Whitworth Howell Ltd.

Unaudited Financial Statements

for the Year Ended 31st March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

J J Whitworth

Registered office:

Carron

Taggs Island

Hampton Court

Middlesex

TW12 2HA

Registered number:

08420259 (England and Wales)

Accountants:

Playfair Partnerships Limited

4 Post Office Walk

Hertford

Hertfordshire

SG14 1DL

Fixed assets

Tangible assets

4

4,305

5,739

Investment property

5

769,837

769,837

774,142

775,576

Current assets

Debtors

6

1,439,052

1,248,988

Cash at bank and in hand

369,028

364,045

1,808,080

1,613,033

Creditors

Amounts falling due within one year

7

718,670

789,419

Net current assets

1,089,410

823,614

Total assets less current liabilities

1,863,552

1,599,190

Creditors

Amounts falling due after more than one year

8

(186,527

)

(203,570

)

Provisions for liabilities

(2,491

)

(2,491

)

Net assets

1,674,534

1,393,129

Capital and reserves

Called up share capital

100

100

Retained earnings

1,674,434

1,393,029

1,674,534

1,393,129

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 17th December 2025 and were signed by:

J J Whitworth - Director

1.	Statutory information

Whitworth Howell 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.

The financial statements are prepared in sterling , which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

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 rendering of services.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

25% reducing balance

Fixtures and fittings

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 1 (2024 - 1 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1st April 2024

and 31st March 2025

11,088

338

17,794

6,841

36,061

Depreciation

At 1st April 2024

10,008

324

14,829

5,161

30,322

Charge for year

270

3

741

420

1,434

At 31st March 2025

10,278

327

15,570

5,581

31,756

Net book value

At 31st March 2025

810

11

2,224

1,260

4,305

At 31st March 2024

1,080

14

2,965

1,680

5,739

5.	Investment property

Total

£

Fair value

At 1st April 2024

and 31st March 2025

769,837

Net book value

At 31st March 2025

769,837

At 31st March 2024

769,837

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

1,439,052

1,248,988

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

17,416

15,786

Trade creditors

476,134

607,055

Amounts owed to group undertakings

22,300

22,300

Taxation and social security

157,284

85,513

Other creditors

45,536

58,765

718,670

789,419

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

186,527

203,570

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

99,000

123,335

9.	Related party disclosures

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	Parent company

The parent company is JJMW Ltd registered at Carron, Taggs Island, Hampton Court, United Kingdom, TW12 2HA.