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REGISTERED NUMBER: 03874003 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

White Post Enterprises Limited

White Post Enterprises Limited (Registered number: 03874003)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

White Post Enterprises Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: A Hersee





SECRETARY: Mrs C M Mahoney





REGISTERED OFFICE: White Post
Langford Budville
Wellington
Somerset
TA21 0RW





REGISTERED NUMBER: 03874003 (England and Wales)





ACCOUNTANTS: A Plus Accountancy & Business Solutions Limited
The Counting House
Tonedale Business Park
Wellington
Somerset
TA21 0AW

White Post Enterprises Limited (Registered number: 03874003)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 48,395 65,785

CURRENT ASSETS
Stocks 1,612 500
Debtors 5 25,463 42,996
Cash at bank 5,174 24,728
32,249 68,224
CREDITORS
Amounts falling due within one year 6 13,703 55,342
NET CURRENT ASSETS 18,546 12,882
TOTAL ASSETS LESS CURRENT
LIABILITIES

66,941

78,667

PROVISIONS FOR LIABILITIES 9,195 12,499
NET ASSETS 57,746 66,168

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 57,646 66,068
SHAREHOLDERS' FUNDS 57,746 66,168

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

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 28 August 2024 and were signed by:



A Hersee - Director


White Post Enterprises Limited (Registered number: 03874003)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

White Post Enterprises 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
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Land & buildings - 5% on cost
Plant & machinery - 15% on cost
Motor vehicles - 25 % on reducing balance
Photographic equipment - 25% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

White Post Enterprises Limited (Registered number: 03874003)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Land & Plant & Motor
buildings machinery vehicles Equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 5,587 179,229 47,990 2,260 235,066
Disposals - - (18,995 ) - (18,995 )
At 30 November 2023 5,587 179,229 28,995 2,260 216,071
DEPRECIATION
At 1 December 2022 5,416 131,692 30,256 1,917 169,281
Charge for year 118 11,591 4,078 177 15,964
Eliminated on disposal - - (17,569 ) - (17,569 )
At 30 November 2023 5,534 143,283 16,765 2,094 167,676
NET BOOK VALUE
At 30 November 2023 53 35,946 12,230 166 48,395
At 30 November 2022 171 47,537 17,734 343 65,785

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 20,658 36,244
Other debtors 4,805 6,752
25,463 42,996

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 1,728 25,684
Taxation and social security 1,797 173
Other creditors 10,178 29,485
13,703 55,342

White Post Enterprises Limited (Registered number: 03874003)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
A Hersee
Balance outstanding at start of year (24,511 ) (21,584 )
Amounts advanced 21,287 1,073
Amounts repaid (4,000 ) (4,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (7,224 ) (24,511 )

White Post Enterprises Limited

Report of the Accountants to the Director of
White Post Enterprises Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2023 set out on pages two to five and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






A Plus Accountancy & Business Solutions Limited
The Counting House
Tonedale Business Park
Wellington
Somerset
TA21 0AW


Date: .............................................