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REGISTERED NUMBER: 05577970 (England and Wales)















Unaudited Financial Statements

for the Period 1 October 2022 to 31 March 2024

for

B WHITE & SON LIMITED

B WHITE & SON LIMITED (Registered number: 05577970)






Contents of the Financial Statements
for the Period 1 October 2022 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B WHITE & SON LIMITED

Company Information
for the Period 1 October 2022 to 31 March 2024







DIRECTOR: B P White





SECRETARY: Mr. R J H Baker





REGISTERED OFFICE: The Gatehouse
Wick Drive
New Milton
Hampshire
BH25 6SJ





REGISTERED NUMBER: 05577970 (England and Wales)





ACCOUNTANTS: Richard Baker & Co.
The Gatehouse
Wick Drive
New Milton
Hampshire
BH25 6SJ

B WHITE & SON LIMITED (Registered number: 05577970)

Balance Sheet
31 March 2024

31.3.24 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 1,925

CURRENT ASSETS
Stocks 100 1,500
Debtors 5 - 488
Cash at bank and in hand 1,177 3,505
1,277 5,493
CREDITORS
Amounts falling due within one year 6 14,896 17,274
NET CURRENT LIABILITIES (13,619 ) (11,781 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(13,619

)

(9,856

)

PROVISIONS FOR LIABILITIES 353 353
NET LIABILITIES (13,972 ) (10,209 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (14,072 ) (10,309 )
SHAREHOLDERS' FUNDS (13,972 ) (10,209 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

B WHITE & SON LIMITED (Registered number: 05577970)

Balance Sheet - continued
31 March 2024


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 director and authorised for issue on 4 April 2024 and were signed by:





B P White - Director


B WHITE & SON LIMITED (Registered number: 05577970)

Notes to the Financial Statements
for the Period 1 October 2022 to 31 March 2024

1. STATUTORY INFORMATION

B WHITE & SON 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.

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
Motor vehicles 25% per annum reducing balance basis
Equipment 15% per annum reducing balance basis
Computer equipment at 15% per annum reducing balance basis

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 period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

B WHITE & SON LIMITED (Registered number: 05577970)

Notes to the Financial Statements - continued
for the Period 1 October 2022 to 31 March 2024

4. TANGIBLE FIXED ASSETS
Motor Computer
Equipment vehicle equipment Totals
£    £    £    £   
COST
At 1 October 2022 4,687 19,839 930 25,456
Additions 125 - 485 610
Disposals (500 ) (1,500 ) (50 ) (2,050 )
At 31 March 2024 4,312 18,339 1,365 24,016
DEPRECIATION
At 1 October 2022 3,321 19,504 706 23,531
Charge for period 224 84 234 542
Eliminated on disposal 767 (1,249 ) 425 (57 )
At 31 March 2024 4,312 18,339 1,365 24,016
NET BOOK VALUE
At 31 March 2024 - - - -
At 30 September 2022 1,366 335 224 1,925

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 30.9.22
£    £   
Other debtors - 488

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 30.9.22
£    £   
Trade creditors 1 189
Taxation and social security 1,585 2,025
Other creditors 13,310 15,060
14,896 17,274

7. RELATED PARTY DISCLOSURES

R J H Baker the Company Secretary, is a Director of Richard Baker & Co Partnership Limited who provided professional services to the company during the year for the sum of £1195. (2022 £900)