Whittree Ltd Filleted Accounts Cover
Whittree Ltd
Company No. 13473357
Information for Filing with The Registrar
30 June 2025
Whittree Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 June 2025.
Principal activities
The principal activity of the company during the year under review was electrical contractor.
Director
The Director who served at any time during the year was as follows:
M. Treharne
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
M. Treharne
Director
11 August 2025
Whittree Ltd Balance Sheet Registrar
at
30 June 2025
Company No.
13473357
Notes
2025
2024
£
£
Fixed assets
Tangible assets
4
107,953107,214
107,953107,214
Current assets
Stocks
5
69,25110,000
Debtors
6
281,045120,880
Cash at bank and in hand
9,802911
360,098131,791
Creditors: Amount falling due within one year
7
(301,306)
(154,502)
Net current assets/(liabilities)
58,792
(22,711)
Total assets less current liabilities
166,74584,503
Creditors: Amounts falling due after more than one year
8
(152,514)
(61,641)
Provisions for liabilities
Deferred taxation
(12,725)
(15,221)
Net assets
1,5067,641
Capital and reserves
Called up share capital
11
Profit and loss account
10
1,5057,640
Total equity
1,5067,641
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 11 August 2025 and signed on its behalf by:
M. Treharne
Director
11 August 2025
Whittree Ltd Notes to the Accounts Registrar
for the year ended 30 June 2025
1
General information
Whittree Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 13473357
Its registered office is:
Unit 33 Hopton Timber Estate
Hall Road
Hopton
Norfolk
NR31 9AX
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Motor vehicles
15% Reducing balance
Furniture, fittings and equipment
33% Straight line
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
118
4
Tangible fixed assets
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 July 2024
121,417725122,142
Additions
16,983-16,983
At 30 June 2025
138,400725139,125
Depreciation
At 1 July 2024
14,39353514,928
Charge for the year
16,05419016,244
At 30 June 2025
30,44772531,172
Net book values
At 30 June 2025
107,953-107,953
At 30 June 2024
107,024
190
107,214
5
Stocks
2025
2024
£
£
Work in progress
47,251-
Finished goods
22,00010,000
69,25110,000
6
Debtors
2025
2024
£
£
Trade debtors
243,00290,665
Loans to directors
29,71030,215
Prepayments and accrued income
8,333-
281,045120,880
7
Creditors:
amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
156,91181,644
Obligations under finance lease and hire purchase contracts
24,98121,436
Trade creditors
3,225-
Taxes and social security
114,304
50,066
Other creditors
1,135606
Accruals and deferred income
750750
301,306154,502
8
Creditors:
amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
97,998-
Obligations under finance lease and hire purchase contracts
54,51661,641
152,51461,641
9
Share Capital
The company has 1 £1 ordinary share in issue, which is fully paid up at par.
10
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
11
Dividends
2025
2024
£
£
Dividends for the period:
Dividends paid in the period
60,215
35,268
60,215
35,268
Dividends by type:
Equity dividends
60,21535,268
60,215
35,268
12
Advances and credits to directors
2025
£
At 1 July 2024
30,215
Advanced in the period
29,710
Amounts repaid in the period
30,215
At 30 June 2025
29,710
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