2022-08-012023-07-312023-07-31false08628871WHITEROCK BID SUPPORT 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WHITEROCK BID SUPPORT LIMITED

Registered Number
08628871
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

WHITEROCK BID SUPPORT LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

HOWELL, Colin

Registered Address

York House Thornfield Business Park
Standard Way Business Park
Northallerton
DL6 2XQ

Registered Number

08628871 (England and Wales)
WHITEROCK BID SUPPORT LIMITED
Statement of Financial Position
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets52,6543,982
Investments643,50043,500
46,15447,482
Current assets
Debtors102,271,3612,177,107
Cash at bank and on hand761,518440,442
3,032,8792,617,549
Creditors amounts falling due within one year11(318,632)(261,141)
Net current assets (liabilities)2,714,2472,356,408
Total assets less current liabilities2,760,4012,403,890
Provisions for liabilities12(599)(995)
Net assets2,759,8022,402,895
Capital and reserves
Called up share capital100100
Profit and loss account2,759,7022,402,795
Shareholders' funds2,759,8022,402,895
The financial statements were approved and authorised for issue by the Director on 23 April 2024, and are signed on its behalf by:
HOWELL, Colin
Director
Registered Company No. 08628871
WHITEROCK BID SUPPORT LIMITED
Notes to the Financial Statements
for the year ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The company is under the control of Whiterock Bid Holdings Limited.
2.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment33
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Employee benefits policy
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Valuation of financial instruments policy
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
4.Employee information

20232022
Average number of employees during the year1110
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 August 2241,03041,030
At 31 July 2341,03041,030
Depreciation and impairment
At 01 August 2237,04837,048
Charge for year1,3281,328
At 31 July 2338,37638,376
Net book value
At 31 July 232,6542,654
At 31 July 223,9823,982
6.Fixed asset investments
Fixed assets held as investments are valued at open market value. The directors believe the valuation remains appropriate at 31 July 2022.

Other investments1

Total

££
Cost or valuation
At 01 August 2243,50043,500
At 31 July 2343,50043,500
Net book value
At 31 July 2343,50043,500
At 31 July 2243,50043,500

Notes

1Other investments other than loans
7.Off balance sheet pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £23,772 (2022 - £34,184). There were no payments outstanding (2022 - £0) at the period end.
8.Description of nature of transactions and balances with related parties
During the year the company paid dividends of £150,000 (2022: £55,000) to Whiterock Bid Holdings Limited.
9.Directors advances, credits and guarantees
On 1 August 2022 the director owed the company £462,895. During the period there were further advances of £189,183 and repayments of £168,919. At the year end the director owed the company £483,159. Interest has been calculated and charged on this loan using the HM Revenue & Customs official rate for beneficial loan arrangements.
10.Debtors

2023

2022

££
Trade debtors / trade receivables429,834248,400
Other debtors1,837,1741,927,580
Prepayments and accrued income4,3531,127
Total2,271,3612,177,107
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables3,4676,281
Taxation and social security310,891251,089
Accrued liabilities and deferred income4,2743,771
Total318,632261,141
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
12.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)599995
Total599995