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Company No: 08282828 (England and Wales)

WH&G WHITBY LIMITED

Unaudited Financial Statements
For the financial year ended 31 January 2025
Pages for filing with the registrar

WH&G WHITBY LIMITED

Unaudited Financial Statements

For the financial year ended 31 January 2025

Contents

WH&G WHITBY LIMITED

COMPANY INFORMATION

For the financial year ended 31 January 2025
WH&G WHITBY LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 January 2025
DIRECTOR Edward James Henebury
REGISTERED OFFICE 87 Church Street
Whitby
YO22 4BH
United Kingdom
COMPANY NUMBER 08282828 (England and Wales)
ACCOUNTANT Morrell Middleton Auditors Ltd
Chartered Certified Accountants
Wellington House
Aviator Court
York
YO30 4UZ
WH&G WHITBY LIMITED

BALANCE SHEET

As at 31 January 2025
WH&G WHITBY LIMITED

BALANCE SHEET (continued)

As at 31 January 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 187,234 199,465
187,234 199,465
Current assets
Stocks 4 5,000 4,500
Debtors 5 44,931 54,752
Cash at bank and in hand 6 6,131 23,805
56,062 83,057
Creditors: amounts falling due within one year 7 ( 138,448) ( 149,506)
Net current liabilities (82,386) (66,449)
Total assets less current liabilities 104,848 133,016
Creditors: amounts falling due after more than one year 8 ( 97,004) ( 100,237)
Net assets 7,844 32,779
Capital and reserves
Called-up share capital 9 1 100
Profit and loss account 7,843 32,679
Total shareholders' funds 7,844 32,779

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of WH&G Whitby Limited (registered number: 08282828) were approved and authorised for issue by the Director on 16 July 2025. They were signed on its behalf by:

Edward James Henebury
Director
WH&G WHITBY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
WH&G WHITBY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

WH&G Whitby Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 87 Church Street, Whitby, YO22 4BH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings 50 years straight line
Plant and machinery etc. 25 % reducing balance
4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 18 21

3. Tangible assets

Land and buildings Plant and machinery etc. Total
£ £ £
Cost
At 01 February 2024 177,380 140,691 318,071
Additions 0 2,692 2,692
At 31 January 2025 177,380 143,383 320,763
Accumulated depreciation
At 01 February 2024 21,286 97,320 118,606
Charge for the financial year 3,548 11,375 14,923
At 31 January 2025 24,834 108,695 133,529
Net book value
At 31 January 2025 152,546 34,688 187,234
At 31 January 2024 156,094 43,371 199,465

4. Stocks

2025 2024
£ £
Stocks 5,000 4,500

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

5. Debtors

2025 2024
£ £
Other debtors 44,931 54,752

6. Cash and cash equivalents

2025 2024
£ £
Cash at bank and in hand 6,131 23,805

7. Creditors: amounts falling due within one year

2025 2024
£ £
Trade creditors 14,611 19,572
Taxation and social security 52,089 51,671
Other creditors 71,748 78,263
138,448 149,506

8. Creditors: amounts falling due after more than one year

2025 2024
£ £
Other creditors 97,004 100,237

National Westminster Bank PLC have a charge on 6 White Horse Yard, Whitby.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

2025 2024
£ £
Other creditors (secured) 77,004 81,004

National Westminster Bank PLC have a charge on 6 White Horse Yard, Whitby.

9. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Ordinary A shares of £ 0.01 each (2024: nil shares) 1 0
Nil Ordinary shares (2024: 100 shares of £ 1.00 each) 0 100
1 100