REGISTERED NUMBER: 00930765 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

J.W. WHITTLE LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs B Whittle

J W Whittle

REGISTERED OFFICE:

Brooklands Mill

English Street

Leigh

Lancashire

WN7 3EL

REGISTERED NUMBER:

00930765 (England and Wales)

ACCOUNTANTS:

Hayes & Co

Chartered Accountants

Suite 2 Beswick House

Greenfold Way

Leigh

Lancashire

WN7 3XJ

FIXED ASSETS

Tangible assets

4

74,677

93,845

Investments

5

358,368

358,368

433,045

452,213

CURRENT ASSETS

Stocks

150,630

172,681

Debtors

163,103

149,548

Cash at bank and in hand

63,303

46,600

377,036

368,829

CREDITORS

Amounts falling due within one year

235,745

239,960

NET CURRENT ASSETS

141,291

128,869

TOTAL ASSETS LESS CURRENT LIABILITIES

574,336

581,082

PROVISIONS FOR LIABILITIES

11,463

14,931

NET ASSETS

562,873

566,151

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

561,873

565,151

562,873

566,151

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

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

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

Mrs B Whittle - Director

1.	STATUTORY INFORMATION

J.W. Whittle Limited 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 amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

10% on cost

Fixtures and fittings

-

12.5% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

15% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

1,012,417

DEPRECIATION

At 1 November 2024

918,572

Charge for year

19,168

At 31 October 2025

937,740

NET BOOK VALUE

At 31 October 2025

74,677

At 31 October 2024

93,845

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 November 2024

and 31 October 2025

358,368

NET BOOK VALUE

At 31 October 2025

358,368

At 31 October 2024

358,368

6.	RELATED PARTY DISCLOSURES

During the year, the company has received loan advances from and made repayments to Brooklands (Leigh) Limited. The company is under the same common control. The loan amount outstanding at the year end was £28,447 (2024: £32,447). The loan amounts are unsecured, interest free and repayable on demand.