Whitley Crest Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 04739623

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		149,177		142,960

			149,177		142,960
CURRENT ASSETS
Stocks	5	177		177
Debtors	6	22,070		6,792
Cash at bank and in hand		-		13,319

		22,247		20,288
Creditors: Amounts Falling Due Within One Year	7	(36,331 )		(38,478 )

NET CURRENT ASSETS (LIABILITIES)			(14,084 )		(18,190 )

TOTAL ASSETS LESS CURRENT LIABILITIES			135,093		124,770

Creditors: Amounts Falling Due After More Than One Year	8		(94,681 )		(99,214 )

NET ASSETS			40,412		25,556

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			40,312		25,456

SHAREHOLDERS' FUNDS			40,412		25,556

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Whitley Crest Ltd

Statement of Financial Position (continued)

As At 31 March 2025

For the year ending 31 March 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Ms Linda Shannon

Director

30th October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Whitley Crest Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04739623 . The registered office is Whitley Crest Ltd, Main Road, Halfway House, Shrewsbury, Shropshire, SY5 9DG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Nil
Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. 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 statement of comprehensive income 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.

Current or deferred tax for the year is recognised in profit or loss, except when they related 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 8)

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Whitley Crest Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	140,517	16,500	13,185	44,175
Additions	-	-	9,104	-

As at 31 March 2025	140,517	16,500	22,289	44,175

Depreciation
As at 1 April 2024	-	14,308	13,185	43,924
Provided during the period	-	548	2,276	63

As at 31 March 2025	-	14,856	15,461	43,987

Net Book Value
As at 31 March 2025	140,517	1,644	6,828	188

As at 1 April 2024	140,517	2,192	-	251


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	2,484	216,861
Additions	-	9,104

As at 31 March 2025	2,484	225,965

Depreciation
As at 1 April 2024	2,484	73,901
Provided during the period	-	2,887

As at 31 March 2025	2,484	76,788

Net Book Value
As at 31 March 2025	-	149,177

As at 1 April 2024	-	142,960

5. Stocks

	2025	2024
	£	£
Work in progress	177	177

6. Debtors

	2025	2024
	£	£
Due within one year
PAYE	22,070	6,792

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Whitley Crest Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	172	-
Corporation tax	2,037	2,035
VAT	9,128	9,328
Accruals	908	908
Directors' loan accounts	24,086	26,207

	36,331	38,478

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	5,595	10,128
Other bank loan	89,086	89,086

	94,681	99,214

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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