James D Whitaker Graphic Design Ltd

James D Whitaker Graphic Design Ltd
Balance Sheet
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	1,650	2,784
		1,650	2,784
Current assets
Debtors	4	16,642	9,645
Cash at bank and in hand		40,741	38,044
		57,383	47,689
Creditors: amount falling due within one year	5	(23,464)	(20,038)
Net current assets		33,919	27,651

Total assets less current liabilities		35,569	30,435
Net assets		35,569	30,435

Capital and reserves
Called up share capital		4	4
Profit and loss account		35,565	30,431
Shareholders' funds		35,569	30,435

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 01 May 2026 and were signed on its behalf by:

-------------------------------
James Whitaker
Director

James D Whitaker Graphic Design Ltd
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

James D Whitaker Graphic Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 14932722, registration address 12 St. Leonard's Oval, Harrogate, North Yorkshire, HG2 8NT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	20% Reducing Balance
Computer Equipment	33% Straight Line

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 April 2025	1,500	3,547	5,047
Additions	253	-	253
Disposals	-	-	-
At 31 March 2026	1,753	3,547	5,300
Depreciation
At 01 April 2025	420	1,843	2,263
Charge for year	216	1,171	1,387
On disposals	-	-	-
At 31 March 2026	636	3,014	3,650
Net book values
Closing balance as at 31 March 2026	1,117	533	1,650
Opening balance as at 01 April 2025	1,080	1,704	2,784

Debtors: amounts falling due within one year

	2026 £		2025 £
Trade Debtors	16,642		9,645
	16,642		9,645

Creditors: amount falling due within one year

	2026 £	2025 £
Taxation and Social Security	17,956	16,749
Other Creditors	5,508	3,289
	23,464	20,038

Advances and Credits

J & H Whitaker
During the period ended 31st March 2026, the Directors advanced to the Company £43,940, of which £3,835 was repaid by the Company to the Directors.

Current year (2026)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
J & H Whitaker	2,479		43,940		0		41,210		0		0		5,209
	2,479		43,940		0		41,210		0		0		5,209

Previous year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
J & H Whitaker	173		6,141		0		3,835		0		0		2,479
	173		6,141		0		3,835		0		0		2,479

Registered Number: 14932722
England and Wales
JAMES D WHITAKER GRAPHIC DESIGN LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026