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REGISTERED NUMBER: 11972574 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2024

FOR

ROGER WHITE PROPERTIES LTD

ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROGER WHITE PROPERTIES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2024







DIRECTORS: Mrs J L White
R White





REGISTERED OFFICE: 1 Locke Avenue
Barnsley
South Yorkshire
S70 1QH





REGISTERED NUMBER: 11972574 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)

BALANCE SHEET
31ST MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,781 2,258
Investment property 5 320,000 425,000
321,781 427,258

CURRENT ASSETS
Stocks 6 80,033 -
Cash at bank 1,082 653
81,115 653
CREDITORS
Amounts falling due within one year 7 20,751 220,567
NET CURRENT ASSETS/(LIABILITIES) 60,364 (219,914 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

382,145

207,344

CREDITORS
Amounts falling due after more than one year 8 (271,797 ) (88,489 )

PROVISIONS FOR LIABILITIES 10 (15,430 ) (19,327 )
NET ASSETS 94,918 99,528

CAPITAL AND RESERVES
Called up share capital 11 100 100
Fair value reserve 12 65,782 82,735
Retained earnings 12 29,036 16,693
SHAREHOLDERS' FUNDS 94,918 99,528

ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)

BALANCE SHEET - continued
31ST MAY 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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 & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th January 2025 and were signed on its behalf by:





R White - Director


ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024

1. STATUTORY INFORMATION

Roger White Properties Ltd 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 as modified by the revaluation of certain assets.

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 each asset over its estimated useful life.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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 Profit & Loss Account and Retained Earnings, 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.

ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st June 2023
and 31st May 2024 1,675 977 2,652
DEPRECIATION
At 1st June 2023 125 269 394
Charge for year 155 322 477
At 31st May 2024 280 591 871
NET BOOK VALUE
At 31st May 2024 1,395 386 1,781
At 31st May 2023 1,550 708 2,258

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st June 2023 425,000
Disposals (125,000 )
Revaluations 20,000
At 31st May 2024 320,000
NET BOOK VALUE
At 31st May 2024 320,000
At 31st May 2023 425,000

Fair value at 31st May 2024 is represented by:
£   
Valuation in 2022 25,786
Valuation in 2023 35,426
Valuation in 2024 20,000
Cost 238,788
320,000

ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024

5. INVESTMENT PROPERTY - continued

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 238,788 322,859

Investment property was valued on an open market basis on 31st May 2024 by the directors of the company. .

6. STOCKS
2024 2023
£    £   
Work-in-progress 80,033 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 9) - 5,882
Trade creditors - 219
Tax 6,424 7,630
Directors' current accounts 12,310 205,396
Accrued expenses 2,017 1,440
20,751 220,567

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans (see note 9) 271,797 88,489

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 271,797 70,842

9. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans - 5,882

ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024

9. LOANS - continued
2024 2023
£    £   
Amounts falling due between one and two years:
Bank loans - 1-2 years - 5,882

Amounts falling due between two and five years:
Bank loans - 2-5 years - 11,765

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 271,797 70,842

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 15,430 19,327

Deferred
tax
£   
Balance at 1st June 2023 19,327
Provided during year (3,897 )
Balance at 31st May 2024 15,430

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
90 Ordinary £1 90 90
10 Ordinary 'A' £1 10 10
100 100

ROGER WHITE PROPERTIES LTD (REGISTERED NUMBER: 11972574)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024

12. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1st June 2023 16,693 82,735 99,428
Profit for the year 3,390 3,390
Dividends (8,000 ) (8,000 )
Transfer between reserves 20,929 (20,929 ) -
Deferred tax tfr in reserves (3,976 ) 3,976 -
At 31st May 2024 29,036 65,782 94,818

13. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R White.