J.P. Whelan (Investments) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01094658 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

J.P. WHELAN (INVESTMENTS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A P M Batchelor

T S Page

K M Whelan

REGISTERED OFFICE:

Little Pinkneys

Lee Lane

Maidenhead

SL6 6PE

REGISTERED NUMBER:

01094658 (England and Wales)

FIXED ASSETS

Investments

4

907

CURRENT ASSETS

Debtors

5

268,070

168,070

Cash at bank

1,338,724

1,620,557

1,606,794

1,788,627

CREDITORS

Amounts falling due within one year

6

1,467,238

1,665,802

NET CURRENT ASSETS

139,556

122,825

TOTAL ASSETS LESS CURRENT
LIABILITIES

140,463

123,732

CAPITAL AND RESERVES

Called up share capital

903

Retained earnings

139,560

122,829

140,463

123,732

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 29 July 2026 and were signed on its behalf by:

T S Page - Director

1.	STATUTORY INFORMATION

J.P. Whelan (Investments) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about J.P. Whelan (Investments) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the

contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2024

and 31 January 2025

907

NET BOOK VALUE

At 31 January 2025

907

At 31 January 2024

907

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

127,148

Other debtors

140,922

40,922

268,070

168,070

Amounts owed by group undertakings are repayable on demand, not secured and are non-interest bearing.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed to group undertakings

1,464,002

1,664,002

Other creditors

3,236

1,800

1,467,238

1,665,802

Amounts owed to group undertakings are repayable on demand, not secured and are non-interest bearing.

7.	RELATED PARTY DISCLOSURES

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.

Included in Debtors is £130,839 (2024: £30,839) owed by The Estate of Mrs S Whelan, the company's shareholder, to the company. This balance is interest free and repayable on demand.

Included in Debtors is £10,083 (2024: £10,083) owed by Whelan & Grant (Contractors) Limited to the company.. The Estate of Mrs S Whelan, the ultimate controlling party of the company, has a beneficial interest in this company. This balance is interest free and repayable on demand.