REGISTERED NUMBER: 05984431 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Whiteacre Homes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Le Hegarat

D Le Hegarat

SECRETARY:

L Le Hegarat

REGISTERED OFFICE:

Tanglewood

Patrixbourne Road

Bridge

Canterbury

Kent

CT4 5BL

REGISTERED NUMBER:

05984431 (England and Wales)

ACCOUNTANT:

Whitten Spencer Limited

Tanglewood

Patrixbourne Road

Bridge

Canterbury

Kent

CT4 5BL

FIXED ASSETS

Tangible assets

4

25,416

35,892

CURRENT ASSETS

Stocks

-

2,500

Debtors

5

16,711

93,374

Cash at bank

313,793

401,618

330,504

497,492

CREDITORS

Amounts falling due within one year

6

37,630

99,159

NET CURRENT ASSETS

292,874

398,333

TOTAL ASSETS LESS CURRENT LIABILITIES

318,290

434,225

PROVISIONS FOR LIABILITIES

6,354

8,973

NET ASSETS

311,936

425,252

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

301,936

415,252

SHAREHOLDERS' FUNDS

311,936

425,252

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 1 November 2025 and were signed on its behalf by:

L Le Hegarat - Director

1.	STATUTORY INFORMATION

Whiteacre Homes 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.

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.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

90,130

Additions

2,571

At 31 October 2025

92,701

DEPRECIATION

At 1 November 2024

54,238

Charge for year

13,047

At 31 October 2025

67,285

NET BOOK VALUE

At 31 October 2025

25,416

At 31 October 2024

35,892

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

11,711

88,374

Other debtors

5,000

5,000

16,711

93,374

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

1,496

7,593

Taxation and social security

32,634

88,316

Other creditors

3,500

3,250

37,630

99,159

7.	ULTIMATE CONTROLLING PARTY

The controlling party is D and L Le Hegarat.