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REGISTERED NUMBER: 13497790 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

WHITE BIRMINGHAM LIMITED

WHITE BIRMINGHAM LIMITED (REGISTERED NUMBER: 13497790)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WHITE BIRMINGHAM LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: J A Watson
J N Spallone





REGISTERED OFFICE: Room 73
Wrest House
Wrest Park
Silsoe
Bedfordshire
MK45 4HR





REGISTERED NUMBER: 13497790 (England and Wales)





ACCOUNTANTS: MDG Business Associates Limited
Room 73
Wrest House
Wrest Park
Silsoe
Bedfordshire
MK45 4HR

WHITE BIRMINGHAM LIMITED (REGISTERED NUMBER: 13497790)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 50,536 42,156

CURRENT ASSETS
Stocks 32,991 48,280
Debtors 6 - 4,580
Cash at bank and in hand 63,878 137,602
96,869 190,462
CREDITORS
Amounts falling due within one year 7 430,521 401,261
NET CURRENT LIABILITIES (333,652 ) (210,799 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(283,116

)

(168,643

)

PROVISIONS FOR LIABILITIES 8 9,602 7,820
NET LIABILITIES (292,718 ) (176,463 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings (292,818 ) (176,563 )
SHAREHOLDERS' FUNDS (292,718 ) (176,463 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2025 and were signed on its behalf by:





J A Watson - Director


WHITE BIRMINGHAM LIMITED (REGISTERED NUMBER: 13497790)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

White Birmingham 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.

During the period the company made of a loss after tax of £116,255 and had net deficiency in reserves of £292,718 at the balance sheet date.

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings and equipment - 25% on cost

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 2 (2023 - 2 ) .

WHITE BIRMINGHAM LIMITED (REGISTERED NUMBER: 13497790)

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

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and
equipment
£   
Cost
At 1 August 2023 73,008
Additions 30,402
At 31 July 2024 103,410
Depreciation
At 1 August 2023 30,852
Charge for year 22,022
At 31 July 2024 52,874
Net book value
At 31 July 2024 50,536
At 31 July 2023 42,156

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments - 4,580

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 9,847 19,245
VAT 4,768 15,432
Director's loan accounts 410,706 359,966
Accrued expenses 5,200 6,618
430,521 401,261

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 9,602 7,820

Deferred
tax
£   
Balance at 1 August 2023 7,820
Capital allowances in excess
of depreciation 1,782
Balance at 31 July 2024 9,602

9. CALLED UP SHARE CAPITAL

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

WHITE BIRMINGHAM LIMITED (REGISTERED NUMBER: 13497790)

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

10. RELATED PARTY DISCLOSURES

Included within creditors is an amount of £410,706 (2023: £359,966) due from the company to J A Watson, director. No interest has been charged on this balance during the year (2023: £Nil) and there are no set repayment terms.