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REGISTERED NUMBER: 06659073 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

G.E. WHITE & SONS LIMITED

G.E. WHITE & SONS LIMITED (REGISTERED NUMBER: 06659073)






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


G.E. WHITE & SONS LIMITED

Company Information
for the Year Ended 30 September 2024







DIRECTORS: J White
G E White





REGISTERED OFFICE: Corsica Cottage Uckfield Road
Ringmer
Lewes
BN8 5RX





REGISTERED NUMBER: 06659073 (England and Wales)





ACCOUNTANTS: MDJ Services Limited
Unit A6
Chaucer Business Park
Dittons Road
Polegate
East Sussex
BN26 6QH

G.E. WHITE & SONS LIMITED (REGISTERED NUMBER: 06659073)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 72,491 85,541
72,491 85,541

CURRENT ASSETS
Stocks 66,021 103,827
Debtors 6 693,019 312,386
Cash at bank and in hand 109,747 122,666
868,787 538,879
CREDITORS
Amounts falling due within one year 7 623,488 366,685
NET CURRENT ASSETS 245,299 172,194
TOTAL ASSETS LESS CURRENT
LIABILITIES

317,790

257,735

CREDITORS
Amounts falling due after more than one
year

8

(9,476

)

(33,290

)

PROVISIONS FOR LIABILITIES (18,123 ) (21,385 )
NET ASSETS 290,191 203,060

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 290,189 203,058
SHAREHOLDERS' FUNDS 290,191 203,060

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.

G.E. WHITE & SONS LIMITED (REGISTERED NUMBER: 06659073)

Balance Sheet - continued
30 September 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 Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by:





J White - Director


G.E. WHITE & SONS LIMITED (REGISTERED NUMBER: 06659073)

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

1. STATUTORY INFORMATION

G.E. White & Sons 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. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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 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.


G.E. WHITE & SONS LIMITED (REGISTERED NUMBER: 06659073)

Notes to the Financial Statements - continued
for the Year Ended 30 September 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 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 140,000
AMORTISATION
At 1 October 2023
and 30 September 2024 140,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

G.E. WHITE & SONS LIMITED (REGISTERED NUMBER: 06659073)

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

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 103,618 133,183 6,532 243,333
Additions 3,000 - 2,685 5,685
At 30 September 2024 106,618 133,183 9,217 249,018
DEPRECIATION
At 1 October 2023 68,234 84,119 5,439 157,792
Charge for year 7,677 9,812 1,246 18,735
At 30 September 2024 75,911 93,931 6,685 176,527
NET BOOK VALUE
At 30 September 2024 30,707 39,252 2,532 72,491
At 30 September 2023 35,384 49,064 1,093 85,541

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 29,400 57,140 86,540
DEPRECIATION
At 1 October 2023 10,584 27,884 38,468
Charge for year 3,763 5,851 9,614
At 30 September 2024 14,347 33,735 48,082
NET BOOK VALUE
At 30 September 2024 15,053 23,405 38,458
At 30 September 2023 18,816 29,256 48,072

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 692,301 311,740
Other debtors 718 646
693,019 312,386

G.E. WHITE & SONS LIMITED (REGISTERED NUMBER: 06659073)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 10,289 10,035
Hire purchase contracts 13,524 12,423
Trade creditors 296,063 225,087
Tax 89,509 65,423
Social security and other taxes 18,828 27,470
VAT 99,717 21,395
Other creditors 214 710
Directors' current accounts 94,094 367
Accrued expenses 1,250 3,775
623,488 366,685

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans - 1-2 years 8,773 10,289
Bank loans - 2-5 years - 8,773
Hire purchase contracts 703 14,228
9,476 33,290

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
2 Ordinary £1 2 2