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REGISTERED NUMBER: 12600934 (England and Wales)















Financial Statements for the Period 1 June 2023 to 30 May 2024

for

Whites Heating Ltd

Whites Heating Ltd (Registered number: 12600934)

Contents of the Financial Statements
for the Period 1 June 2023 to 30 May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Whites Heating Ltd

Company Information
for the Period 1 June 2023 to 30 May 2024







DIRECTOR: D White





SECRETARY: Mrs C White





REGISTERED OFFICE: 40 Bradstock Road
Ewell
Epsom
KT17 2LH





REGISTERED NUMBER: 12600934 (England and Wales)





ACCOUNTANTS: CSL Partnership Limited
Chartered Certified Accountants
238 Station Road
Addlestone
Surrey
KT15 2PS

Whites Heating Ltd (Registered number: 12600934)

Balance Sheet
30 May 2024

30.5.24 31.5.23
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 2,622 4,412

CURRENT ASSETS
Debtors 5 176,428 151,121
Cash at bank 2,142 2,000
178,570 153,121
CREDITORS
Amounts falling due within one year 6 (180,506 ) (156,429 )
NET CURRENT LIABILITIES (1,936 ) (3,308 )
TOTAL ASSETS LESS CURRENT LIABILITIES 686 1,104

PROVISIONS FOR LIABILITIES (656 ) (1,103 )
NET ASSETS 30 1

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 29 -
SHAREHOLDERS' FUNDS 30 1

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

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

The director acknowledges his 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.

Whites Heating Ltd (Registered number: 12600934)

Balance Sheet - continued
30 May 2024


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 director and authorised for issue on 24 June 2025 and were signed by:





D White - Director


Whites Heating Ltd (Registered number: 12600934)

Notes to the Financial Statements
for the Period 1 June 2023 to 30 May 2024


1. STATUTORY INFORMATION

Whites Heating 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.

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


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.

Revenue
Revenue 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.
Plant and machinery - 33% on cost
Office equipment - 33% on cost

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over their estimated useful lives as follows:

Plant and machinery - 33% on cost
Office equipment - 33% on cost

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the income statement.

Taxation
Taxation for the period 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.


Whites Heating Ltd (Registered number: 12600934)

Notes to the Financial Statements - continued
for the Period 1 June 2023 to 30 May 2024


2. ACCOUNTING POLICIES - continued
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 period 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.

3. EMPLOYEES AND DIRECTORS

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

4. PROPERTY, PLANT AND EQUIPMENT
Plant and Office
machinery equipment Totals
£    £    £   
COST
At 1 June 2023 3,978 2,846 6,824
Additions - 399 399
At 30 May 2024 3,978 3,245 7,223
DEPRECIATION
At 1 June 2023 1,314 1,098 2,412
Charge for period 1,326 863 2,189
At 30 May 2024 2,640 1,961 4,601
NET BOOK VALUE
At 30 May 2024 1,338 1,284 2,622
At 31 May 2023 2,664 1,748 4,412

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.5.24 31.5.23
£    £   
Trade debtors - 14,184
Other debtors 43,453 50,034
Directors' current accounts 99,026 64,588
Tax 33,421 21,798
Prepayments 528 517
176,428 151,121

Whites Heating Ltd (Registered number: 12600934)

Notes to the Financial Statements - continued
for the Period 1 June 2023 to 30 May 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.5.24 31.5.23
£    £   
Trade creditors 2,976 -
Tax 84,150 65,957
Social security and other taxes 3,090 3,090
VAT 74,186 75,134
Other creditors 15,029 11,228
Accrued expenses 1,075 1,020
180,506 156,429

7. RELATED PARTY DISCLOSURES

At the year end the director owed £99,026 (2023- £64,587) in respect of their director's loan accounts. The loan is interest free and repayable on demand.