IRIS Accounts Production v23.3.1.45 11972574 Board of Directors 1.6.22 31.5.23 31.5.23 false true false false true false Fair value model Ordinary 1.00000 Ordinary 'A' 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh119725742022-05-31119725742023-05-31119725742022-06-012023-05-31119725742021-05-31119725742021-06-012022-05-31119725742022-05-3111972574ns10:Originalns15:EnglandWales2022-06-012023-05-3111972574ns14:PoundSterlingns10:Original2022-06-012023-05-3111972574ns10:Originalns10:Director12022-06-012023-05-3111972574ns10:Original2022-06-012023-05-3111972574ns10:Original2023-05-3111972574ns10:Originalns10:PrivateLimitedCompanyLtd2022-06-012023-05-3111972574ns10:Originalns10:SmallEntities2022-06-012023-05-3111972574ns10:Originalns10:AuditExempt-NoAccountantsReport2022-06-012023-05-3111972574ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-06-012023-05-3111972574ns10:SmallCompaniesRegimeForAccountsns10:Original2022-06-012023-05-3111972574ns10:Originalns10:FullAccounts2022-06-012023-05-3111972574ns10:Originalns10:OrdinaryShareClass12022-06-012023-05-3111972574ns10:Originalns10:OrdinaryShareClass22022-06-012023-05-3111972574ns10:Originalns10:Director22022-06-012023-05-3111972574ns10:Originalns10:RegisteredOffice2022-06-012023-05-3111972574ns10:Original2022-05-3111972574ns10:Originalns5:CurrentFinancialInstruments2023-05-3111972574ns10:Originalns5:CurrentFinancialInstruments2022-05-3111972574ns10:Originalns5:Non-currentFinancialInstruments2023-05-3111972574ns10:Originalns5:Non-currentFinancialInstruments2022-05-3111972574ns5:ShareCapitalns10:Original2023-05-3111972574ns5:ShareCapitalns10:Original2022-05-3111972574ns10:Originalns5:FurtherSpecificReserve3ComponentTotalEquity2023-05-3111972574ns10:Originalns5:FurtherSpecificReserve3ComponentTotalEquity2022-05-3111972574ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-05-3111972574ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-05-3111972574ns10:Original2021-06-012022-05-3111972574ns10:Originalns5:PlantMachinery2022-06-012023-05-3111972574ns10:Originalns5:ComputerEquipment2022-06-012023-05-3111972574ns10:Originalns5:PlantMachinery2023-05-3111972574ns10:Originalns5:ComputerEquipment2023-05-3111972574ns10:Original2022-05-3111972574ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-05-3111972574ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-05-3111972574ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-05-3111972574ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-05-3111972574ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-05-3111972574ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-05-3111972574ns10:Originalns5:DeferredTaxation2022-05-3111972574ns10:Originalns5:DeferredTaxation2022-06-012023-05-3111972574ns10:Originalns5:DeferredTaxation2023-05-3111972574ns10:Originalns10:OrdinaryShareClass12023-05-3111972574ns10:Originalns10:OrdinaryShareClass22023-05-3111972574ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-05-3111972574ns10:Originalns5:FurtherSpecificReserve3ComponentTotalEquity2022-05-3111972574ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-06-012023-05-31
REGISTERED NUMBER: 11972574 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

FOR

ROGER WHITE PROPERTIES LTD

ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROGER WHITE PROPERTIES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: Mrs J L White
R White





REGISTERED OFFICE: 1 Locke Avenue
Barnsley
South Yorkshire
S70 1QH





REGISTERED NUMBER: 11972574 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,258 -
Investment property 5 425,000 75,000
427,258 75,000

CURRENT ASSETS
Debtors 6 - 35,725
Cash at bank 653 22,954
653 58,679
CREDITORS
Amounts falling due within one year 7 220,567 15,802
NET CURRENT (LIABILITIES)/ASSETS (219,914 ) 42,877
TOTAL ASSETS LESS CURRENT
LIABILITIES

207,344

117,877

CREDITORS
Amounts falling due after more than one
year

8

(88,489

)

(41,176

)

PROVISIONS FOR LIABILITIES 10 (19,327 ) (4,899 )
NET ASSETS 99,528 71,802

CAPITAL AND RESERVES
Called up share capital 11 100 100
Fair value reserve 12 82,735 20,887
Retained earnings 12 16,693 50,815
SHAREHOLDERS' FUNDS 99,528 71,802

ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)

BALANCE SHEET - continued
31 MAY 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 February 2024 and were signed on its behalf by:





R White - Director


ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1. STATUTORY INFORMATION

Roger White Properties Ltd 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 as modified by the revaluation of certain assets.

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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
Additions 1,675 977 2,652
At 31 May 2023 1,675 977 2,652
DEPRECIATION
Charge for year 125 269 394
At 31 May 2023 125 269 394
NET BOOK VALUE
At 31 May 2023 1,550 708 2,258

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 June 2022 75,000
Additions 273,645
Revaluations 76,355
At 31 May 2023 425,000
NET BOOK VALUE
At 31 May 2023 425,000
At 31 May 2022 75,000

Fair value at 31 May 2023 is represented by:
£   
Valuation in 2022 25,786
Valuation in 2023 76,355
Cost 322,859
425,000

If investment property had not been revalued it would have been included at the following historical cost:

2023 2022
£    £   
Cost 49,214 49,214

Investment property was valued on an open market basis on 31 May 2022 by the directors of the company. .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Directors' current accounts - 35,725

ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 9) 5,882 5,882
Trade creditors 219 -
Tax 7,630 8,730
Directors' current accounts 205,396 -
Accrued expenses 1,440 1,190
220,567 15,802

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans (see note 9) 88,489 41,176

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 70,842 17,647

9. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 5,882 5,882

Amounts falling due between one and two years:
Bank loans - 1-2 years 5,882 5,882

Amounts falling due between two and five years:
Bank loans - 2-5 years 11,765 17,647

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 70,842 17,647

10. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 19,327 4,899

ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 June 2022 4,899
Provided during year 14,428
Balance at 31 May 2023 19,327

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
90 Ordinary £1 90 90
10 Ordinary 'A' £1 10 10
100 100

12. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 June 2022 50,815 20,887 71,702
Profit for the year 27,726 27,726
Transfer between reserves (76,355 ) 76,355 -
Deferred tax tfr in reserves 14,507 (14,507 ) -
At 31 May 2023 16,693 82,735 99,428

13. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R White.