Company registration number 08095129 (England and Wales)
JIM'S OF WHITSTABLE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
JIM'S OF WHITSTABLE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
JIM'S OF WHITSTABLE LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
31,028
27,129
Current assets
Stocks
11,856
12,400
Debtors
57,171
49,385
Cash at bank and in hand
-
0
1,478
69,027
63,263
Creditors: amounts falling due within one year
(31,928)
(49,652)
Net current assets
37,099
13,611
Total assets less current liabilities
68,127
40,740
Creditors: amounts falling due after more than one year
(61,992)
(43,537)
Provisions for liabilities
(5,850)
(5,155)
Net assets/(liabilities)
285
(7,952)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
284
(7,953)
Total equity
285
(7,952)

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

JIM'S OF WHITSTABLE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 30 January 2026
Mr J Holness
Director
Company registration number 08095129 (England and Wales)
JIM'S OF WHITSTABLE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Jim's of Whitstable Limited is a private company limited by shares incorporated in England and Wales. The registered office is 99 High Street, Whitstable, Kent, England, CT5 1AY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
7 years straight line
Plant and equipment
15% Reducing balance
Fixtures and fittings
15% Reducing blance
Computers
25% Reducing balance
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

JIM'S OF WHITSTABLE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 3 (2024 - 3).

2025
2024
Number
Number
Total
3
3
JIM'S OF WHITSTABLE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
3
Tangible fixed assets
Total
£
Cost
At 1 August 2024
68,248
Additions
10,995
At 31 July 2025
79,243
Depreciation and impairment
At 1 August 2024
41,119
Depreciation charged in the year
7,096
At 31 July 2025
48,215
Carrying amount
At 31 July 2025
31,028
At 31 July 2024
27,129
2025-07-31 2024-08-01 false false false 30 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr James Holness 08095129 2024-08-01 2025-07-31 08095129 2025-07-31 08095129 2024-07-31 08095129 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 08095129 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 08095129 core:Non-currentFinancialInstruments core:AfterOneYear 2025-07-31 08095129 core:Non-currentFinancialInstruments core:AfterOneYear 2024-07-31 08095129 core:ShareCapital 2025-07-31 08095129 core:ShareCapital 2024-07-31 08095129 core:RetainedEarningsAccumulatedLosses 2025-07-31 08095129 core:RetainedEarningsAccumulatedLosses 2024-07-31 08095129 bus:Director1 2024-08-01 2025-07-31 08095129 core:LandBuildings core:LongLeaseholdAssets 2024-08-01 2025-07-31 08095129 core:PlantMachinery 2024-08-01 2025-07-31 08095129 core:FurnitureFittings 2024-08-01 2025-07-31 08095129 core:ComputerEquipment 2024-08-01 2025-07-31 08095129 core:MotorVehicles 2024-08-01 2025-07-31 08095129 2023-08-01 2024-07-31 08095129 2024-07-31 08095129 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08095129 bus:FRS102 2024-08-01 2025-07-31 08095129 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 08095129 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08095129 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP