REGISTERED NUMBER: 01883845 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Whitehall Fabrications Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs P J Greenwood

Mr M F Greenwood

Mr D P Greenwood

SECRETARY:

Mr M F Greenwood

REGISTERED OFFICE:

Whitehall House

Bruntcliffe Lane

Morley Leeds

West Yorkshire

LS27 0LZ

REGISTERED NUMBER:

01883845 (England and Wales)

ACCOUNTANTS:

Langricks (Holmfirth) Limited

4 Greenfield Road

Holmfirth

West Yorkshire

HD9 2JT

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Whitehall Fabrications Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Whitehall Fabrications Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Whitehall Fabrications Limited and state those matters that we have agreed to state to the Board of Directors of Whitehall Fabrications Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Whitehall Fabrications Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Whitehall Fabrications Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Whitehall Fabrications Limited. You consider that Whitehall Fabrications Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Whitehall Fabrications Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Langricks (Holmfirth) Limited

4 Greenfield Road

Holmfirth

West Yorkshire

HD9 2JT

11 September 2025

FIXED ASSETS

Tangible assets

5

171,630

225,719

CURRENT ASSETS

Stocks

459,475

344,835

Debtors

6

770,034

456,814

Cash at bank and in hand

71,173

513,807

1,300,682

1,315,456

CREDITORS

Amounts falling due within one year

7

1,170,822

642,839

NET CURRENT ASSETS

129,860

672,617

TOTAL ASSETS LESS CURRENT LIABILITIES

301,490

898,336

CREDITORS

Amounts falling due after more than one year

8

(35,775

)

(75,484

)

PROVISIONS FOR LIABILITIES

-

(23,751

)

NET ASSETS

265,715

799,101

CAPITAL AND RESERVES

Called up share capital

3,330

4,500

Capital redemption reserve

6,670

5,500

Retained earnings

255,715

789,101

265,715

799,101

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.

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 11 September 2025 and were signed on its behalf by:

Mr M F Greenwood - Director

1.	STATUTORY INFORMATION

Whitehall Fabrications 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.	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 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.

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 cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

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.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2023 - 31 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

359,839

-

218,756

73,256

651,851

Additions

-

29,516

-

-

29,516

At 31 December 2024

359,839

29,516

218,756

73,256

681,367

DEPRECIATION

At 1 January 2024

258,391

-

98,656

69,085

426,132

Charge for year

32,184

1,230

46,020

4,171

83,605

At 31 December 2024

290,575

1,230

144,676

73,256

509,737

NET BOOK VALUE

At 31 December 2024

69,264

28,286

74,080

-

171,630

At 31 December 2023

101,448

-

120,100

4,171

225,719

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2024

152,094

Transfer to ownership

(23,495

)

At 31 December 2024

128,599

DEPRECIATION

At 1 January 2024

47,987

Charge for year

32,149

Transfer to ownership

(17,621

)

At 31 December 2024

62,515

NET BOOK VALUE

At 31 December 2024

66,084

At 31 December 2023

104,107

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

713,687

374,212

Other debtors

56,347

82,602

770,034

456,814

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts (see note 9)

49,054

57,163

Trade creditors

818,484

449,403

Taxation and social security

43,245

67,323

Other creditors

260,039

68,950

1,170,822

642,839

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts (see note 9)

35,775

75,484

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.24

31.12.23

£

£

Net obligations repayable:

Within one year

49,054

57,163

Between one and five years

35,775

75,484

84,829

132,647

Non-cancellable

operating leases

31.12.24

31.12.23

£

£

Within one year

100,000

100,000

Between one and five years

75,000

175,000

175,000

275,000

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Hire purchase contracts

84,829

132,647

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr M F Greenwood.