2023-02-012024-01-312024-01-31false08347438WHITEROSE APPLIANCE EXPERTS LIMITED2024-09-20iso4217:GBPxbrli:pure083474382023-02-01083474382024-01-31083474382023-02-012024-01-31083474382022-02-01083474382023-01-31083474382022-02-012023-01-3108347438bus:SmallEntities2023-02-012024-01-3108347438bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3108347438bus:FullAccounts2023-02-012024-01-3108347438bus:PrivateLimitedCompanyLtd2023-02-012024-01-3108347438core:WithinOneYear2024-01-3108347438core:AfterOneYear2024-01-3108347438core:WithinOneYear2023-01-3108347438core:AfterOneYear2023-01-3108347438core:ShareCapital2024-01-3108347438core:SharePremium2024-01-3108347438core:RevaluationReserve2024-01-3108347438core:OtherReservesSubtotal2024-01-3108347438core:RetainedEarningsAccumulatedLosses2024-01-3108347438core:ShareCapital2023-01-3108347438core:SharePremium2023-01-3108347438core:RevaluationReserve2023-01-3108347438core:OtherReservesSubtotal2023-01-3108347438core:RetainedEarningsAccumulatedLosses2023-01-3108347438core:LandBuildings2024-01-3108347438core:PlantMachinery2024-01-3108347438core:Vehicles2024-01-3108347438core:FurnitureFittings2024-01-3108347438core:OfficeEquipment2024-01-3108347438core:NetGoodwill2024-01-3108347438core:IntangibleAssetsOtherThanGoodwill2024-01-3108347438core:ListedExchangeTraded2024-01-3108347438core:UnlistedNon-exchangeTraded2024-01-3108347438core:LandBuildings2023-01-3108347438core:PlantMachinery2023-01-3108347438core:Vehicles2023-01-3108347438core:FurnitureFittings2023-01-3108347438core:OfficeEquipment2023-01-3108347438core:NetGoodwill2023-01-3108347438core:IntangibleAssetsOtherThanGoodwill2023-01-3108347438core:ListedExchangeTraded2023-01-3108347438core:UnlistedNon-exchangeTraded2023-01-3108347438core:LandBuildings2023-02-012024-01-3108347438core:PlantMachinery2023-02-012024-01-3108347438core:Vehicles2023-02-012024-01-3108347438core:FurnitureFittings2023-02-012024-01-3108347438core:OfficeEquipment2023-02-012024-01-3108347438core:NetGoodwill2023-02-012024-01-3108347438core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3108347438core:ListedExchangeTraded2023-02-012024-01-3108347438core:UnlistedNon-exchangeTraded2023-02-012024-01-3108347438core:MoreThanFiveYears2023-02-012024-01-3108347438core:Non-currentFinancialInstruments2024-01-3108347438core:Non-currentFinancialInstruments2023-01-3108347438dpl:CostSales2023-02-012024-01-3108347438dpl:DistributionCosts2023-02-012024-01-3108347438core:LandBuildings2023-02-012024-01-3108347438core:PlantMachinery2023-02-012024-01-3108347438core:Vehicles2023-02-012024-01-3108347438core:FurnitureFittings2023-02-012024-01-3108347438core:OfficeEquipment2023-02-012024-01-3108347438dpl:AdministrativeExpenses2023-02-012024-01-3108347438core:NetGoodwill2023-02-012024-01-3108347438core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3108347438dpl:GroupUndertakings2023-02-012024-01-3108347438dpl:ParticipatingInterests2023-02-012024-01-3108347438dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3108347438core:ListedExchangeTraded2023-02-012024-01-3108347438dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3108347438core:UnlistedNon-exchangeTraded2023-02-012024-01-3108347438dpl:CostSales2022-02-012023-01-3108347438dpl:DistributionCosts2022-02-012023-01-3108347438core:LandBuildings2022-02-012023-01-3108347438core:PlantMachinery2022-02-012023-01-3108347438core:Vehicles2022-02-012023-01-3108347438core:FurnitureFittings2022-02-012023-01-3108347438core:OfficeEquipment2022-02-012023-01-3108347438dpl:AdministrativeExpenses2022-02-012023-01-3108347438core:NetGoodwill2022-02-012023-01-3108347438core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3108347438dpl:GroupUndertakings2022-02-012023-01-3108347438dpl:ParticipatingInterests2022-02-012023-01-3108347438dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3108347438core:ListedExchangeTraded2022-02-012023-01-3108347438dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3108347438core:UnlistedNon-exchangeTraded2022-02-012023-01-3108347438core:NetGoodwill2024-01-3108347438core:IntangibleAssetsOtherThanGoodwill2024-01-3108347438core:LandBuildings2024-01-3108347438core:PlantMachinery2024-01-3108347438core:Vehicles2024-01-3108347438core:FurnitureFittings2024-01-3108347438core:OfficeEquipment2024-01-3108347438core:AfterOneYear2024-01-3108347438core:WithinOneYear2024-01-3108347438core:ListedExchangeTraded2024-01-3108347438core:UnlistedNon-exchangeTraded2024-01-3108347438core:ShareCapital2024-01-3108347438core:SharePremium2024-01-3108347438core:RevaluationReserve2024-01-3108347438core:OtherReservesSubtotal2024-01-3108347438core:RetainedEarningsAccumulatedLosses2024-01-3108347438core:NetGoodwill2023-01-3108347438core:IntangibleAssetsOtherThanGoodwill2023-01-3108347438core:LandBuildings2023-01-3108347438core:PlantMachinery2023-01-3108347438core:Vehicles2023-01-3108347438core:FurnitureFittings2023-01-3108347438core:OfficeEquipment2023-01-3108347438core:AfterOneYear2023-01-3108347438core:WithinOneYear2023-01-3108347438core:ListedExch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WHITEROSE APPLIANCE EXPERTS LIMITED

Registered Number
08347438
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

WHITEROSE APPLIANCE EXPERTS LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

LAND, Martin James
NEEDHAM, Dean

Registered Address

2 Pheasant Dene
Kippax
Leeds
LS25 7FJ

Registered Number

08347438 (England and Wales)
WHITEROSE APPLIANCE EXPERTS LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets37,0059,340
7,0059,340
Current assets
Stocks43,9963,496
Debtors104,397104,608
Cash at bank and on hand55,44141,053
163,834149,157
Creditors amounts falling due within one year5(123,636)(73,049)
Net current assets (liabilities)40,19876,108
Total assets less current liabilities47,20385,448
Net assets47,20385,448
Capital and reserves
Profit and loss account47,20385,448
Shareholders' funds47,20385,448
The financial statements were approved and authorised for issue by the Board of Directors on 20 September 2024, and are signed on its behalf by:
LAND, Martin James
Director
NEEDHAM, Dean
Director

Registered Company No. 08347438
WHITEROSE APPLIANCE EXPERTS LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Total

£££
Cost or valuation
At 01 February 2339,3713,23442,605
At 31 January 2439,3713,23442,605
Depreciation and impairment
At 01 February 2330,0313,23433,265
Charge for year2,335-2,335
At 31 January 2432,3663,23435,600
Net book value
At 31 January 247,005-7,005
At 31 January 239,340-9,340
4.Stocks

2024

2023

££
Raw materials and consumables3,9963,496
Total3,9963,496
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables31,58723,191
Bank borrowings and overdrafts97413,268
Taxation and social security29,73827,025
Other creditors2,3465,416
Accrued liabilities and deferred income58,9914,149
Total123,63673,049