J Whittington Logistics Limited


J WHITTINGTON LOGISTICS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025



































Company Registration Number: 05421790

J WHITTINGTON LOGISTICS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


CONTENTS									PAGES



Company information									1

Balance sheet									2 to 3

Notes to the financial statements									4 to 9

J WHITTINGTON LOGISTICS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025


DIRECTORS

J C Whittington
A M Whittington


SECRETARY

A M Whittington


REGISTERED OFFICE

7 Cornfield Close
Witney
Oxon
OX28 5BU


COMPANY REGISTRATION NUMBER

05421790 England and Wales

J WHITTINGTON LOGISTICS LIMITED

BALANCE SHEET
AS AT 30 APRIL 2025


	Notes	2025		2024
		£		£

FIXED ASSETS
Tangible assets	6		6,061		7,646
Investments	7		567,706		537,756


			573,767		545,402

CURRENT ASSETS
Debtors	8	329,262		288,693
Cash at bank and in hand		495,440		330,902


		824,702		619,595

CREDITORS: Amounts falling due within one year	9	15,022		30,738
CREDITORS: Amounts falling due within one year


NET CURRENT ASSETS			809,680		588,857


TOTAL ASSETS LESS CURRENT LIABILITIES			1,383,447		1,134,259

Provisions for liabilities and charges			1,515		1,453


NET ASSETS			1,381,932		1,132,806


CAPITAL AND RESERVES
Called up share capital			150		150
Distributable profit and loss account			1,381,782		1,132,656


SHAREHOLDERS' FUNDS			1,381,932		1,132,806

J WHITTINGTON LOGISTICS LIMITED

BALANCE SHEET
AS AT 30 APRIL 2025


These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

Members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.


Signed on behalf of the board of directors




J C Whittington
Director

Date approved by the board: 23 December 2025

J WHITTINGTON LOGISTICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


1	GENERAL INFORMATION

	J Whittington Logistics Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:

	7 Cornfield Close
	Witney
	Oxon
	OX28 5BU

	The financial statements are presented in Sterling, which is the functional currency of the company.

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of preparation of financial statements

	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

	Revenue recognition

	Turnover is measured at the fair value of consideration received or receivable. It is recognised in respect of rail consultancy services as soon as there is a right to consideration and is determined by reference to the value of the work performed. Turnover is stated net of trade discounts and value added tax.

	The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.


	Tangible fixed assets

	Fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

	Depreciation has been provided at the following rates so as to write off the cost or valuation of assets less residual value of the assets over their estimated useful lives.

	Furniture, fittings, tools and equipment					Reducing balance basis at 25% per annum
	Computer equipment					Straight line basis at 33% per annum

	On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the profit and loss account, and included within administrative expenses.

J WHITTINGTON LOGISTICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Investments

Investments in associates are shown at cost less accumulated impairment losses.


	Investments in partnerships are shown at cost and updated annually to reflect undrawn profits or losses earned within the respective partnerships.


	Financial Instruments

	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

	Financial assets are measured at cost and are assessed at the end of each reporting period for objective evidence of impairment. Where objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

The impairment loss for financial assets measured at cost is measured as the difference between an asset's
carrying amount and the best estimate, which is an approximation, of the amount that the company would
receive for the asset if it were to be sold at the reporting date.


	Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amount and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

	Impairment of non-financial assets

	At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets (which is the higher of value in use and the fair value less cost to sell) is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit and loss account.

	If an impairment loss is subsequently reversed, the carrying amount of the asset, or group of related assets, is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset, or group of related assets, in prior periods. A reversal of an impairment loss is recognised immediately in the profit and loss account.


	Debtors

	Short term debtors are measured at transaction price, less any impairment.

J WHITTINGTON LOGISTICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Creditors

	Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.

	Taxation

	Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.

	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	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 taxable profits.

	Deferred tax is measured using 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.

	Current and deferred tax assets and liabilities are not discounted.

3	CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

	The directors have made key assumptions in determining the carrying value of the company's investments when undertaking an impairment review.

4	RESTATEMENT OF COMPARATIVES

	In the prior year, income from fixed asset investments was presented under administrative expenses. The comparative figures have been restated to reflect the appropriate classification within the statutory profit and loss account.

		Operating profit	Income from fixed asset investments		Net profit
		£		£	£

	2024 as previously stated	67,356		370,000	442,930

	Restatement of income	(30,526)		30,526	-


	2024 restated	36,830		400,526	442,930

J WHITTINGTON LOGISTICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


5	EMPLOYEES

	The average number of persons employed by the company (including directors) during the year was:

				2025	2024
	Average number of employees			2	2


6	TANGIBLE ASSETS
		Furniture, fittings, tools and equipment		Computer equipment	Total
			£	£	£
	Cost
	At 1 May 2024		49,082	9,987	59,069

	Additions		399	1,665	2,064

	Disposals		(344)	-	(344)


	At 30 April 2025		49,137	11,652	60,789


	Accumulated depreciation and impairments
	At 1 May 2024		45,045	6,378	51,423

	Charge for year		1,051	2,513	3,564

	Disposals		(259)	-	(259)


	At 30 April 2025		45,837	8,891	54,728


	Net book value
	At 1 May 2024		4,037	3,609	7,646


	At 30 April 2025		3,300	2,761	6,061

J WHITTINGTON LOGISTICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


7	FIXED ASSET INVESTMENTS
		Investment in associates	Total other investments		Total
		£		£	£
	Cost
	At 1 May 2024	1,005,034		537,722	1,542,756

	Revaluation	-		29,950	29,950


	At 30 April 2025	1,005,034		567,672	1,572,706


	Accumulated amortisation and impairments
	At 1 May 2024	1,005,000		-	1,005,000


	At 30 April 2025	1,005,000		-	1,005,000


	Net book value
	At 1 May 2024	34		537,722	537,756


	At 30 April 2025	-		567,672	567,672


8	DEBTORS
				2025	2024
				£	£
	Prepayments and accrued income			720	-
	Other debtors			328,542	288,693


				329,262	288,693


9	CREDITORS: Amounts falling due within one year
				2025	2024
				£	£
	Taxation and social security			12,866	28,216
	Accruals and deferred income			2,001	2,001
	Other creditors			155	521


				15,022	30,738


10	CONTINGENCIES AND COMMITMENTS

				Not provided
	Deferred tax assets			2025	2024
				£	£
	Losses			7,478	24,091


	Balance carried forward			7,478	24,091

J WHITTINGTON LOGISTICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


11	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

	The following directors' advances, credits and guarantees took place during the year:

		Balance at 1 May 2024	Amounts advanced	Amounts repaid	Balance at 30 April 2025
		£	£	£	£
	J C and A M Whittington	247,135	153,096	124,312	275,919

	Interest has been charged on this advance at the beneficial loan arrangement official rate as prescribed by HM Revenue and Customs. The advance is repayable on demand.

12	RELATED PARTY TRANSACTIONS

	During the year, the following transactions with related parties took place:

	3ECO Ltd
	Connected Company	2025	2024
		£	£

	Dividends paid from company	310,000	370,000


	Subcontracting services to company	37,500	51,085