WHITELEY'S GARDENS & FARM LTD


Directors	WHITELEY, Anne Victoria
	WHITELEY, Bryn, Mr.


Registered Address	Prospect Farm
	Roker Lane
	Pudsey
	LS28 9LR


Registered Number	13002886 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		66,012		41,462
			66,012		41,462
Current assets
Stocks		2,480		3,012
Debtors	4	5,059		214,159
Cash at bank and on hand		322,664		126,284
		330,203		343,455
Creditors amounts falling due within one year	5	(203,595)		(228,204)
Net current assets (liabilities)			126,608		115,251
Total assets less current liabilities			192,620		156,713
Provisions for liabilities			(12,542)		(7,878)
Net assets			180,078		148,835
Capital and reserves
Called up share capital			100		100
Profit and loss account			179,978		148,735
Shareholders' funds			180,078		148,835

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 September 2025, and are signed on its behalf by:

WHITELEY, Bryn, Mr.
Director
Registered Company No. 13002886

WHITELEY'S GARDENS & FARM LTD

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Defined contribution pension plan
	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.

	Current 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.

Current 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.

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	25	-
Vehicles	25	-
Office Equipment	-	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	5		6

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 24	55,905	39,308	270	962	96,445
Additions	24,095	28,578	-	-	52,673
Disposals	(1,654)	(12,244)	-	-	(13,898)
At 31 December 24	78,346	55,642	270	962	135,220
Depreciation and impairment
At 01 January 24	31,643	22,725	157	458	54,983
Charge for year	11,915	9,999	28	318	22,260
On disposals	(956)	(7,079)	-	-	(8,035)
At 31 December 24	42,602	25,645	185	776	69,208
Net book value
At 31 December 24	35,744	29,997	85	186	66,012
At 31 December 23	24,262	16,583	113	504	41,462

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	1,379	211,119
Prepayments and accrued income	3,680	3,040
Total	5,059	214,159

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Taxation and social security	28,778	65,773
Other creditors	174,817	162,431
Total	203,595	228,204

6.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the directors of £172,802 (2023: £159,152). The loans were interest free, with no fixed date for repayment.