IRIS Accounts Production v25.1.4.42 11547085 Board of Directors Board of Directors 1.10.23 30.9.24 30.9.24 0 0 false true false false true false A Ordinary 1.00000 B Ordinary 1.00000 C Ordinary 1.00000 D Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh115470852023-09-30115470852024-09-30115470852023-10-012024-09-30115470852022-09-30115470852022-10-012023-09-30115470852023-09-3011547085ns15:EnglandWales2023-10-012024-09-3011547085ns14:PoundSterling2023-10-012024-09-3011547085ns10:Director12023-10-012024-09-3011547085ns10:Director22023-10-012024-09-3011547085ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3011547085ns10:SmallEntities2023-10-012024-09-3011547085ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3011547085ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3011547085ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3011547085ns10:FullAccounts2023-10-012024-09-3011547085ns10:OrdinaryShareClass12023-10-012024-09-3011547085ns10:OrdinaryShareClass22023-10-012024-09-3011547085ns10:OrdinaryShareClass32023-10-012024-09-3011547085ns10:OrdinaryShareClass42023-10-012024-09-3011547085ns10:Director32023-10-012024-09-3011547085ns10:Director42023-10-012024-09-3011547085ns10:RegisteredOffice2023-10-012024-09-3011547085ns5:CurrentFinancialInstruments2024-09-3011547085ns5:CurrentFinancialInstruments2023-09-3011547085ns5:Non-currentFinancialInstruments2024-09-3011547085ns5:Non-currentFinancialInstruments2023-09-3011547085ns5:ShareCapital2024-09-3011547085ns5:ShareCapital2023-09-3011547085ns5:RetainedEarningsAccumulatedLosses2024-09-3011547085ns5:RetainedEarningsAccumulatedLosses2023-09-3011547085ns5:CostValuation2024-09-3011547085ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3011547085ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3011547085ns5:Secured2024-09-3011547085ns5:Secured2023-09-3011547085ns10:OrdinaryShareClass12024-09-3011547085ns10:OrdinaryShareClass22024-09-3011547085ns10:OrdinaryShareClass32024-09-3011547085ns10:OrdinaryShareClass42024-09-30
REGISTERED NUMBER: 11547085 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Whitshaw Developments Ltd

Whitshaw Developments Ltd (Registered number: 11547085)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Whitshaw Developments Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mr J R Shaw
Mr S J Quinn
Mrs E T Shaw
Mrs V R Quinn





REGISTERED OFFICE: Unit 4 Wordsworth Business Park
Whaley Road
Barugh Green
Barnsley
South Yorkshire
S75 1FJ





REGISTERED NUMBER: 11547085 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

Whitshaw Developments Ltd (Registered number: 11547085)

Balance Sheet
30 September 2024

2024 2023
Notes £    £   
FIXED ASSETS
Investments 5 81 81

CURRENT ASSETS
Stocks 856,311 2,179,257
Debtors 6 2,070,360 456,233
Cash at bank 1,193,587 947,142
4,120,258 3,582,632
CREDITORS
Amounts falling due within one year 7 (1,039,103 ) (776,132 )
NET CURRENT ASSETS 3,081,155 2,806,500
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,081,236

2,806,581

CREDITORS
Amounts falling due after more than one
year

8

(2,008,825

)

(1,918,879

)
NET ASSETS 1,072,411 887,702

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 1,072,311 887,602
SHAREHOLDERS' FUNDS 1,072,411 887,702

Whitshaw Developments Ltd (Registered number: 11547085)

Balance Sheet - continued
30 September 2024


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

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

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




Mr S J Quinn - Director



Mr J R Shaw - Director


Whitshaw Developments Ltd (Registered number: 11547085)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Whitshaw Developments 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 and functional 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 on a going concern basis under the historical cost convention.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

Investments in associates
Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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 Statement of Income 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.

Whitshaw Developments Ltd (Registered number: 11547085)

Notes to the Financial Statements - continued
for the Year Ended 30 September 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 NIL (2023 - NIL).

5. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
At 1 October 2023
and 30 September 2024 81
NET BOOK VALUE
At 30 September 2024 81
At 30 September 2023 81

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 667 947
Amounts owed by associates 2,059,362 445,362
Other debtors 10,331 9,924
2,070,360 456,233

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 174,713 177,279
Taxation and social security 61,593 72,452
Other creditors 792,797 516,401
1,039,103 776,132

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 8,219 18,274
Other creditors 2,000,606 1,900,605
2,008,825 1,918,879

Whitshaw Developments Ltd (Registered number: 11547085)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Loan - Eastwoods 380,000 -
Loan - The WDPS 200,000 -
580,000 -

Loans from Messrs Stephen Joseph Bryan Eastwood and James Henry Eastwood are secured by a charge over land at 10-12 Windmill Hill Lane, Emley, West Yorkshire.

A loan from The Whitshaw Developments Pension Scheme is secured by a fixed charge over assets of the company.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
25 A Ordinary £1 25 25
25 B Ordinary £1 25 25
25 C Ordinary £1 25 25
25 D Ordinary £1 25 25
100 100

11. RELATED PARTY DISCLOSURES

At the reporting date the director, Mrs V R Quinn, was owed £1,771,748 by the company (2023: £1,742,102). A market rate of interest is charged on this loan by the director.