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REGISTERED NUMBER: 04837837 (England and Wales)















Unaudited Financial Statements for the Year Ended 24 June 2023

for

Whiterow Developments Ltd

Whiterow Developments Ltd (Registered number: 04837837)

Contents of the Financial Statements
for the Year Ended 24 June 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Whiterow Developments Ltd

Company Information
for the Year Ended 24 June 2023







DIRECTOR: Mrs S Shaarjashuv





SECRETARY: H Shaarjahsuv





REGISTERED OFFICE: 5 North End Road
London
NW11 7RJ





REGISTERED NUMBER: 04837837 (England and Wales)





ACCOUNTANTS: Martin+Heller
5 North End Road
London
NW11 7RJ

Whiterow Developments Ltd (Registered number: 04837837)

Balance Sheet
24 June 2023

24.6.23 24.6.22
Notes £ £ £ £
FIXED ASSETS
Investment property 4 1,150,000 1,150,000

CURRENT ASSETS
Debtors 5 41,004 26,601
Cash at bank 1,802 4,016
42,806 30,617
CREDITORS
Amounts falling due within one year 6 26,764 21,313
NET CURRENT ASSETS 16,042 9,304
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,166,042

1,159,304

CREDITORS
Amounts falling due after more than one
year

7

(671,691

)

(671,691

)

PROVISIONS FOR LIABILITIES 8 (32,026 ) (32,026 )
NET ASSETS 462,325 455,587

CAPITAL AND RESERVES
Called up share capital 9 100 100
Non distributable reserves 10 371,064 371,064
Retained earnings 10 91,161 84,423
SHAREHOLDERS' FUNDS 462,325 455,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 24 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 24 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Whiterow Developments Ltd (Registered number: 04837837)

Balance Sheet - continued
24 June 2023


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 6 February 2024 and were signed by:





Mrs S Shaarjashuv - Director


Whiterow Developments Ltd (Registered number: 04837837)

Notes to the Financial Statements
for the Year Ended 24 June 2023


1. STATUTORY INFORMATION

Whiterow Developments 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 represents rent receivable excluding value added tax.

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 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.

3. EMPLOYEES AND DIRECTORS

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

4. INVESTMENT PROPERTY
Total
£
FAIR VALUE
At 25 June 2022
and 24 June 2023 1,150,000
NET BOOK VALUE
At 24 June 2023 1,150,000
At 24 June 2022 1,150,000

Whiterow Developments Ltd (Registered number: 04837837)

Notes to the Financial Statements - continued
for the Year Ended 24 June 2023


4. INVESTMENT PROPERTY - continued

Fair value at 24 June 2023 is represented by:
£
Valuation in 2007 74,165
Valuation in 2017 328,925
Cost 746,910
1,150,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
24.6.23 24.6.22
£ £
Other debtors 41,004 26,601

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
24.6.23 24.6.22
£ £
Amounts owed to group undertakings 17,082 15,012
Taxation and social security 6,322 4,741
Other creditors 3,360 1,560
26,764 21,313

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
24.6.23 24.6.22
£ £
Bank loans 671,691 671,691

Amounts falling due in more than five years:

Repayable by instalments
Bank loan > 5 years 671,691 671,691

8. PROVISIONS FOR LIABILITIES
24.6.23 24.6.22
£ £
Deferred tax 32,026 32,026

Deferred tax
£
Balance at 25 June 2022 32,026
Balance at 24 June 2023 32,026

Whiterow Developments Ltd (Registered number: 04837837)

Notes to the Financial Statements - continued
for the Year Ended 24 June 2023


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 24.6.23 24.6.22
value: £ £
100 Ordinary 1 100 100

10. RESERVES
Non
Retained distributable
earnings reserves Totals
£ £ £

At 25 June 2022 84,423 371,064 455,487
Profit for the year 6,738 6,738
At 24 June 2023 91,161 371,064 462,225