Company No: 12065255 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Benjamin Lewis Mr. Flatter
	Robert David Hackman
	Sally-Anne Hackman
	Suzanne Mathilda Hackman

REGISTERED OFFICE	Unit 7 Curo Park
	Frogmore
	St Albans
	AL2 2DD
	United Kingdom

COMPANY NUMBER

12065255 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Treviot House
	186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Investment property	3	1,666,667		1,666,667
		1,666,667		1,666,667
Current assets
Debtors	4	2		0
Cash at bank and in hand		15,709		80,198
		15,711		80,198
Creditors: amounts falling due within one year	5	( 88,649)		( 114,225)
Net current liabilities		(72,938)		(34,027)
Total assets less current liabilities		1,593,729		1,632,640
Creditors: amounts falling due after more than one year	6	( 326,523)		( 419,554)
Provision for liabilities		( 146,681)		( 146,681)
Net assets		1,120,525		1,066,405
Capital and reserves
Called-up share capital		402,344		402,344
Fair value reserve		440,043		440,043
Profit and loss account		278,138		224,018
Total shareholder's funds		1,120,525		1,066,405

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Whiteoaks Properties Limited (registered number: 12065255) were approved and authorised for issue by the Board of Directors on 27 November 2025. They were signed on its behalf by:

Robert David Hackman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Whiteoaks Properties Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 7 Curo Park, Frogmore, St Albans, AL2 2DD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Investment property

	Investment property
	£
Valuation
As at 01 July 2024	1,666,667
As at 30 June 2025	1,666,667

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2025		2024
	£		£
Historic cost	1,079,943		1,079,943

4. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	2		0

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	56,115		69,021
Trade creditors	334		0
Amounts owed to Group undertakings	6,947		26,947
Taxation and social security	22,928		16,067
Other creditors	2,325		2,190
	88,649		114,225

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	326,523		419,554

There are no amounts included above in respect of which any security has been given by the small entity.

7. Ultimate controlling party

Parent Company:

The ultimate parent company is Park Street Holdings Limited a private company, limited by shares,registered in England and Wales. Registered number is 12063797 and registered office is Unit 7 Curo Park,Frogmore, St Albans, Hertfordshire, United Kingdom, AL2 2D.