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REGISTERED NUMBER: 00067858 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

WHITTAKER BROS.,LIMITED

WHITTAKER BROS.,LIMITED (REGISTERED NUMBER: 00067858)






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




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 8


WHITTAKER BROS.,LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Mr A Whitehouse
Mr K Rollason





REGISTERED OFFICE: 31 Firs Street
Dudley
West Midlands
DY2 7DW





REGISTERED NUMBER: 00067858 (England and Wales)





ACCOUNTANTS: Poole Waterfield Limited
Ground Floor
Custom House
Waterfront East
Brierley Hill
West Midlands
DY5 1XH

WHITTAKER BROS.,LIMITED (REGISTERED NUMBER: 00067858)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 328,082 316,481

CURRENT ASSETS
Stocks 82,982 79,680
Debtors 5 499,415 518,597
Cash at bank and in hand 3,311 3,359
585,708 601,636
CREDITORS
Amounts falling due within one year 6 615,313 709,430
NET CURRENT LIABILITIES (29,605 ) (107,794 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

298,477

208,687

CREDITORS
Amounts falling due after more than one
year

7

23,685

33,276
NET ASSETS 274,792 175,411

CAPITAL AND RESERVES
Called up share capital 488 488
Non-distributable reserve 9 131,064 101,064
Retained earnings 143,240 73,859
SHAREHOLDERS' FUNDS 274,792 175,411

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

WHITTAKER BROS.,LIMITED (REGISTERED NUMBER: 00067858)

BALANCE SHEET - continued
31 DECEMBER 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 August 2025 and were signed on its behalf by:





Mr A Whitehouse - Director


WHITTAKER BROS.,LIMITED (REGISTERED NUMBER: 00067858)

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

1. STATUTORY INFORMATION

Whittaker Bros.,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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sales of goods and services and movements in work in progress, excluding 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on valuation
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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 Profit and loss account, 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.

WHITTAKER BROS.,LIMITED (REGISTERED NUMBER: 00067858)

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

2. ACCOUNTING POLICIES - continued

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.

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.

Work in progress
Work in progress is recognised as the value of uninvoiced work at the end of the financial year. Work in progress is included in debtors.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 16 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor
property fittings vehicles Totals
£    £    £    £   
COST OR VALUATION
At 1 January 2024 250,000 9,596 142,015 401,611
Additions - 4,490 - 4,490
Revaluations 25,000 - - 25,000
At 31 December 2024 275,000 14,086 142,015 431,101
DEPRECIATION
At 1 January 2024 5,000 5,682 74,448 85,130
Charge for year 5,000 1,358 16,531 22,889
Eliminated on disposal (5,000 ) - - (5,000 )
At 31 December 2024 5,000 7,040 90,979 103,019
NET BOOK VALUE
At 31 December 2024 270,000 7,046 51,036 328,082
At 31 December 2023 245,000 3,914 67,567 316,481

WHITTAKER BROS.,LIMITED (REGISTERED NUMBER: 00067858)

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

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31 December 2024 is represented by:

Fixtures
Freehold and Motor
property fittings vehicles Totals
£    £    £    £   
Valuation in 2016 55,000 - - 55,000
Valuation in 2020 (11,375 ) - - (11,375 )
Valuation in 2022 20,365 - - 20,365
Valuation in 2023 25,502 - - 25,502
Valuation in 2024 25,000 - - 25,000
Cost 160,508 14,086 142,015 316,609
275,000 14,086 142,015 431,101

If the freehold property had not been revalued it would have been included at the following historical cost:

31.12.24 31.12.23
£    £   
Cost 160,508 160,508
Aggregate depreciation 37,840 34,630

The freehold property was valued at £275,000 on an open market basis on 18th July 2025 by John Emms Commercial.

This is the basis of the valuation shown in the financial statements.

WHITTAKER BROS.,LIMITED (REGISTERED NUMBER: 00067858)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST OR VALUATION
At 1 January 2024 97,356
Transfer to ownership (33,989 )
At 31 December 2024 63,367
DEPRECIATION
At 1 January 2024 38,033
Charge for year 11,882
Transfer to ownership (22,192 )
At 31 December 2024 27,723
NET BOOK VALUE
At 31 December 2024 35,644
At 31 December 2023 59,323

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 387,328 373,719
Other debtors 112,087 144,878
499,415 518,597

Included in other debtors is an amount of £102,532 (2023 - £101,505) relating to work in progress.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 113,539 91,685
Hire purchase contracts 6,923 14,991
Trade creditors 394,355 530,209
Taxation and social security 21,841 43,043
Other creditors 78,655 29,502
615,313 709,430

WHITTAKER BROS.,LIMITED (REGISTERED NUMBER: 00067858)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans 4,409 14,806
Hire purchase contracts 19,276 18,470
23,685 33,276

8. SECURED DEBTS

The following secured debts are included within creditors:

31.12.24 31.12.23
£    £   
Bank overdrafts 93,465 81,545
Hire purchase contracts 26,199 33,461
119,664 115,006

There is a legal charge over the company's freehold property and a fixed and floating charge over the assets of the company. Both of these are in respect of Barclays Bank Plc.

9. RESERVES

The non-distributable reserve of £131,064 (2023 - £101,064) relates to the revaluation of the property.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the Balance sheet date there was an amount outstanding of £Nil (2023 - £2,290) due to the Company from a member of the board. The balance was unsecured and interest free.