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Company Registration No. 14240890 (England and Wales)
Whatsyum Ltd Unaudited accounts for the year ended 31 July 2025
Whatsyum Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Whatsyum Ltd Company Information for the year ended 31 July 2025
Director
James Andrew Barton
Company Number
14240890 (England and Wales)
Registered Office
9 Mannock Street Woodford Stockport SK7 1HF England
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Whatsyum Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,224
2,412
Current assets
Debtors
5
8,045
7,780
Cash at bank and in hand
11
1,862
8,056
9,642
Creditors: amounts falling due within one year
6
(4,670)
(2,361)
Net current assets
3,386
7,281
Net assets
4,610
9,693
Capital and reserves
Called up share capital
7
1,013
1,013
Share premium
19,987
19,987
Profit and loss account
(16,390)
(11,307)
Shareholders' funds
4,610
9,693
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 April 2026 and were signed on its behalf by
James Andrew Barton Director Company Registration No. 14240890
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Whatsyum Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Whatsyum Ltd is a private company, limited by shares, registered in England and Wales, registration number 14240890. The registered office is 9 Mannock Street, Woodford, Stockport, SK7 1HF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33%
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Whatsyum Ltd Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 August 2024
3,600
At 31 July 2025
3,600
Depreciation
At 1 August 2024
1,188
Charge for the year
1,188
At 31 July 2025
2,376
Net book value
At 31 July 2025
1,224
At 31 July 2024
2,412
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
8,045
7,780
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
4,670
2,111
Accruals
-
250
4,670
2,361
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
101,334 Ordinary shares of £0.01 each
1,013.34
1,013.34
8
Transactions with related parties
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.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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