2023-02-012024-01-312024-01-31false11938924WHYTE HOLDINGS 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WHYTE HOLDINGS LTD

Registered Number
11938924
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

WHYTE HOLDINGS LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

WHYTE, David Leslie
WHYTE, Helen Marie

Registered Address

Westgate House
1 Westgate
Wetherby
LS22 6LL

Place of Business

High Row

Reeth

Richmond

DL11 6SZ


Registered Number

11938924 (England and Wales)
WHYTE HOLDINGS LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets366,31168,745
66,31168,745
Current assets
Stocks413,39014,861
Debtors11,84517,356
Cash at bank and on hand33,09728,706
58,33260,923
Creditors amounts falling due within one year5(84,326)(80,961)
Net current assets (liabilities)(25,994)(20,038)
Total assets less current liabilities40,31748,707
Creditors amounts falling due after one year6(18,333)(34,167)
Net assets21,98414,540
Capital and reserves
Called up share capital22
Profit and loss account21,98214,538
Shareholders' funds21,98414,540
The financial statements were approved and authorised for issue by the Board of Directors on 23 October 2024, and are signed on its behalf by:
WHYTE, David Leslie
Director
WHYTE, Helen Marie
Director

Registered Company No. 11938924
WHYTE HOLDINGS LTD
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.
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:

Reducing balance (%)Straight line (years)
Land and buildings-9
Fixtures and fittings10-
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.
2.Average number of employees

20242023
Average number of employees during the year1212
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 February 2350,00047,53797,537
Additions-7,0097,009
Disposals-(834)(834)
At 31 January 2450,00053,712103,712
Depreciation and impairment
At 01 February 2316,93611,85628,792
Charge for year5,8243,0118,835
On disposals-(226)(226)
At 31 January 2422,76014,64137,401
Net book value
At 31 January 2427,24039,07166,311
At 31 January 2333,06435,68168,745
4.Stocks

2024

2023

££
Raw materials and consumables13,39014,861
Total13,39014,861
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables8,52518,449
Bank borrowings and overdrafts11,508-
Taxation and social security11,28921,902
Other creditors47,40037,209
Accrued liabilities and deferred income5,6043,401
Total84,32680,961
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts18,33334,167
Total18,33334,167