06208613falsethat of selling baby products2023-01-012023-12-31http://www.companieshouse.gov.uk/2022-12-31http://www.companieshouse.gov.uk/cd:CompanySecretary12023-01-012023-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2022-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2022-12-31http://www.companieshouse.gov.uk/cd:Director12023-01-012023-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2023-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-12-31http://www.companieshouse.gov.uk/cd:Director22023-01-012023-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-01-012023-12-31http://www.companieshouse.gov.uk/pt:MotorCars2022-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-01-012023-12-31http://www.companieshouse.gov.uk/pt:MotorCars2023-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-01-012023-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-12-31http://www.companieshouse.gov.uk/2023-01-012023-12-31http://www.companieshouse.gov.uk/2022-12-31http://www.companieshouse.gov.uk/cd:FRS1022023-01-012023-12-31http://www.companieshouse.gov.uk/2023-12-31http://www.companieshouse.gov.uk/cd:FullAccounts2023-01-012023-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-01-012023-12-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 06208613

Whitestep Limited

UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023

Prepared By:
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

Whitestep Limited

ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
DIRECTORS
A Mizrahi
R Mizrahi
SECRETARY
R Mizrahi
REGISTERED OFFICE
First Floor 690 Great West Road
Osterley Village
Isleworth
TW7 4PU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06208613
ACCOUNTANTS
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

Whitestep Limited

ACCOUNTS
FOR THEYEARENDED31 DECEMBER 2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Whitestep Limited

BALANCE SHEET AT 31 December 2023
20232022
Notes££
FIXED ASSETS
Tangible assets223,51727,333
CURRENT ASSETS
Stock3660,931840,731
Debtors4117,531148,496
Current Asset Investments54,721,1574,130,409
Cash at bank and in hand187,9711,359,400
5,687,5906,479,036
CREDITORS: Amounts falling due within one year690,452694,854
NET CURRENT ASSETS5,597,1385,784,182
TOTAL ASSETS LESS CURRENT LIABILITIES5,620,6555,811,515
PROVISIONS FOR LIABILITIES AND CHARGES85,1494,821
NET ASSETS5,615,5065,806,694
CAPITAL AND RESERVES
Called up share capital95,5565,556
Profit and loss account5,609,9505,801,138
SHAREHOLDERS' FUNDS5,615,5065,806,694
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 18 September 2024 and signed on their behalf by
.............................
A Mizrahi
Director

Whitestep Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Motor Carsreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1f. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.
1g. Turnover
Turnover represents the value of goods provided by the company, net of value added tax and trade discounts and is recognised when supplied.
1h. Current Asset Investments
Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Whitestep Limited

1i. Statutory Information
Whitestep Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number is 06208613 and registered office address is First Floor 690 Great West Road, Osterley Village, Isleworth, England, TW7 4PU.
1j. Financial Instruments
The company only enters into basic financial instruments 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.
2. TANGIBLE FIXED ASSETS
Plant and
MachineryMotor CarsTotal
£££
Cost
At 1 January 202321,45349,44070,893
Additions1,531-1,531
Disposals(1,010)-(1,010)
At 31 December 202321,97449,44071,414
Depreciation
At 1 January 202311,63031,93043,560
Disposals(639)-(639)
For the year4,4745024,976
At 31 December 202315,46532,43247,897
Net Book Amounts
At 31 December 20236,50917,00823,517
At 31 December 20229,82317,51027,333
3. STOCK 20232022
££
Stock comprises:
Stock660,931840,731
660,931840,731
4. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors53,15523,855
Other debtors8,78886,678
Prepayments8,73237,963
Directors current account46,856-
117,531148,496

Whitestep Limited

5. CURRENT ASSET INVESTMENTS
20232022
££
Other investments4,721,1574,130,409
4,721,1574,130,409
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
Taxation and social security15,468638,439
Salaries and wages control27-
Directors current account-9
Trade creditors59,34710,052
Other creditors11,5761,727
Pension Contribution Liability1,8712,282
Accruals2,16342,345
90,452694,854
7. EMPLOYEES
20232022
No.No.
Average number of employees68
8. PROVISIONS FOR LIABILITIES 20232022
££
Deferred taxation5,1494,821
5,1494,821

Whitestep Limited

9. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
5,556 Ordinary shares of £1.00 each5,5565,556
5,5565,556
10. RELATED PARTY TRANSACTIONS
At the balance sheet date, a director of the company, had advances of loans of £46,856, (Last Year £Nil). The maximum amount drawn was £46,856. Interest was charged at 2.25% p.a.