REGISTERED NUMBER: 03275889 (England and Wales)

Financial Statements

for the Year Ended 31 December 2024

for

D A Whiteley Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

D A Whiteley

T A Whiteley

D Whiteley

J E B Field

REGISTERED OFFICE:

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

REGISTERED NUMBER:

03275889 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Intangible assets

5

-

-

Property, plant and equipment

6

9,255

11,989

9,255

11,989

CURRENT ASSETS

Debtors

7

100,222

103,123

Cash at bank and in hand

1,919

3,861

102,141

106,984

CREDITORS

Amounts falling due within one year

8

(91,469

)

(96,258

)

NET CURRENT ASSETS

10,672

10,726

TOTAL ASSETS LESS CURRENT LIABILITIES

19,927

22,715

CREDITORS

Amounts falling due after more than one year

9

-

(9,915

)

PROVISIONS FOR LIABILITIES

(989

)

(1,742

)

NET ASSETS

18,938

11,058

CAPITAL AND RESERVES

Called up share capital

1,100

1,100

Retained earnings

17,838

9,958

SHAREHOLDERS' FUNDS

18,938

11,058

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

D A Whiteley - Director

1.	STATUTORY INFORMATION

D A Whiteley 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 consists of the sales value of work done, excluding value added tax, for services supplied to third parties.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1997, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

33% on reducing balance

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 January 2024

and 31 December 2024

34,078

Amortisation

At 1 January 2024

and 31 December 2024

34,078

Net book value

At 31 December 2024

-

At 31 December 2023

-

6.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 January 2024

87,930

270

9,300

4,864

102,364

Additions

425

-

-

-

425

Disposals

-

-

(700

)

-

(700

)

At 31 December 2024

88,355

270

8,600

4,864

102,089

Depreciation

At 1 January 2024

77,824

270

9,137

3,144

90,375

Charge for year

2,566

-

63

430

3,059

Eliminated on disposal

-

-

(600

)

-

(600

)

At 31 December 2024

80,390

270

8,600

3,574

92,834

Net book value

At 31 December 2024

7,965

-

-

1,290

9,255

At 31 December 2023

10,106

-

163

1,720

11,989

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Trade debtors

35,704

29,795

Other debtors

64,518

73,328

100,222

103,123

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Bank loans and overdrafts

17,996

36,427

Trade creditors

31,917

29,952

Taxation and social security

33,824

20,316

Other creditors

7,732

9,563

91,469

96,258

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/24

31/12/23

£

£

Bank loans

-

9,375

Other creditors

-

540

-

9,915

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

31/12/24

31/12/23

£

£

D A Whiteley

Balance outstanding at start of year

27,600

32,850

Amounts advanced

11,890

10,750

Amounts repaid

(19,406

)

(16,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

20,084

27,600

T A Whiteley

Balance outstanding at start of year

27,600

32,850

Amounts advanced

11,890

10,750

Amounts repaid

(19,406

)

(16,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

20,084

27,600

D Whiteley

Balance outstanding at start of year

-

-

Amounts repaid

(1,029

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,029

)

-

J E B Field

Balance outstanding at start of year

-

-

Amounts repaid

(36

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(36

)

-