IRIS Accounts Production v24.3.2.46 06016385 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false Ordinary 1.00000 Ordinary B 1.00000 Ordinary A 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh060163852023-04-30060163852024-04-30060163852023-05-012024-04-30060163852022-04-30060163852022-05-012023-04-30060163852023-04-3006016385ns15:EnglandWales2023-05-012024-04-3006016385ns14:PoundSterling2023-05-012024-04-3006016385ns10:Director12023-05-012024-04-3006016385ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3006016385ns10:SmallEntities2023-05-012024-04-3006016385ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3006016385ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3006016385ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3006016385ns10:FullAccounts2023-05-012024-04-3006016385ns10:OrdinaryShareClass12023-05-012024-04-3006016385ns10:OrdinaryShareClass22023-05-012024-04-3006016385ns10:OrdinaryShareClass32023-05-012024-04-3006016385ns10:Director22023-05-012024-04-3006016385ns10:RegisteredOffice2023-05-012024-04-3006016385ns5:CurrentFinancialInstruments2024-04-3006016385ns5:CurrentFinancialInstruments2023-04-3006016385ns5:ShareCapital2024-04-3006016385ns5:ShareCapital2023-04-3006016385ns5:RetainedEarningsAccumulatedLosses2024-04-3006016385ns5:RetainedEarningsAccumulatedLosses2023-04-300601638512023-05-012024-04-3006016385ns5:PlantMachinery2023-04-3006016385ns5:PlantMachinery2023-05-012024-04-3006016385ns5:PlantMachinery2024-04-3006016385ns5:PlantMachinery2023-04-3006016385ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3006016385ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3006016385ns10:OrdinaryShareClass12024-04-3006016385ns10:OrdinaryShareClass22024-04-3006016385ns10:OrdinaryShareClass32024-04-30
REGISTERED NUMBER: 06016385 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

WHITEHEAD & DAY LIMITED

WHITEHEAD & DAY LIMITED (REGISTERED NUMBER: 06016385)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WHITEHEAD & DAY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: S Tedman
D C R Tedman





REGISTERED OFFICE: 25a Church Street
Saffron Walden
Essex
CB10 1JW





REGISTERED NUMBER: 06016385 (England and Wales)





ACCOUNTANTS: Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

WHITEHEAD & DAY LIMITED (REGISTERED NUMBER: 06016385)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 5 2,785 2,967

CURRENT ASSETS
Stocks 769 552
Debtors 6 8,541 2,335
Cash at bank 41,971 44,554
51,281 47,441
CREDITORS
Amounts falling due within one year 7 (45,847 ) (42,949 )
NET CURRENT ASSETS 5,434 4,492
TOTAL ASSETS LESS CURRENT LIABILITIES 8,219 7,459

CAPITAL AND RESERVES
Called up share capital 8 200 200
Retained earnings 8,019 7,259
SHAREHOLDERS' FUNDS 8,219 7,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 October 2024 and were signed on its behalf by:




S Tedman - Director


WHITEHEAD & DAY LIMITED (REGISTERED NUMBER: 06016385)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Whitehead & Day 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty
Useful economic lives of tangible fixed assets:
Tangible fixed assets are depreciated over their expected useful lives taking into consideration residual values, where appropriate. The actual lives of the assets and residual values are assessed and amended when necessary to reflect the current estimates based on economic utilization and physical condition of the assets.

Turnover
Turnover represents amounts invoiced net of value added tax and trade discounts for the completion of stone masonry provided to customers.Revenue is recognised on completion. Deposits received in advance are recorded within other creditors until such time as the risk and reward is transferred to the consumer on delivery of the final product.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery 25% SL
Motor Vehicles 25% RB

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

Financial instruments
Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss, 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.

WHITEHEAD & DAY LIMITED (REGISTERED NUMBER: 06016385)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 18,540
Additions 349
At 30 April 2024 18,889
DEPRECIATION
At 1 May 2023 15,573
Charge for year 531
At 30 April 2024 16,104
NET BOOK VALUE
At 30 April 2024 2,785
At 30 April 2023 2,967

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 7,534 2,130
Other debtors 1,007 205
8,541 2,335

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 71 3,164
Taxation and social security 3,504 3,478
Other creditors 42,272 36,307
45,847 42,949

WHITEHEAD & DAY LIMITED (REGISTERED NUMBER: 06016385)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100
50 Ordinary B £1 50 50
50 Ordinary A £1 50 50
200 200

9. RELATED PARTY DISCLOSURES

Shown within other creditors are amounts due to the directors totalling £37,028 (2023: £29,910) and is repayable on demand. This balance includes interest charged to the financial statements amounting to £1,382 (2023: £4,245).