REGISTERED NUMBER: 04076270 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

WHITELODGE ALVELEY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Kayiatou

S J Badland

REGISTERED OFFICE:

5 The Quadrant

Coventry

CV1 2EL

REGISTERED NUMBER:

04076270 (England and Wales)

AUDITORS:

Flint & Thompson

Statutory Auditors

2 Manor Square

Solihull

West Midlands

B91 3PX

FIXED ASSETS

Intangible assets

4

-

13,850

Tangible assets

5

1,625,237

1,623,376

1,625,237

1,637,226

CURRENT ASSETS

Debtors

6

609,669

423,195

Cash at bank and in hand

566,503

483,101

1,176,172

906,296

CREDITORS

Amounts falling due within one year

7

800,778

1,062,999

NET CURRENT ASSETS/(LIABILITIES)

375,394

(156,703

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,000,631

1,480,523

PROVISIONS FOR LIABILITIES

10,202

9,559

NET ASSETS

1,990,429

1,470,964

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

520,267

520,267

Retained earnings

1,470,062

950,597

SHAREHOLDERS' FUNDS

1,990,429

1,470,964

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 12 December 2025 and were signed on its behalf by:

S J Badland - Director

1.	STATUTORY INFORMATION

Whitelodge Alveley 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of one 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.

Freehold property

-

not depreciated

Property improvements

-

not depreciated

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

10% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 279 (2024 - 95 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

25,725

AMORTISATION

At 1 April 2024

11,875

Amortisation for year

13,850

At 31 March 2025

25,725

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

13,850

5.	TANGIBLE FIXED ASSETS

Freehold

Property

Plant and

property

improvements

machinery

£

£

£

COST

At 1 April 2024

1,260,266

333,155

182,005

Additions

-

-

-

At 31 March 2025

1,260,266

333,155

182,005

DEPRECIATION

At 1 April 2024

-

-

157,602

Charge for year

-

-

3,661

At 31 March 2025

-

-

161,263

NET BOOK VALUE

At 31 March 2025

1,260,266

333,155

20,742

At 31 March 2024

1,260,266

333,155

24,403

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

21,780

5,353

1,802,559

Additions

-

6,324

6,324

At 31 March 2025

21,780

11,677

1,808,883

DEPRECIATION

At 1 April 2024

20,603

978

179,183

Charge for year

177

625

4,463

At 31 March 2025

20,780

1,603

183,646

NET BOOK VALUE

At 31 March 2025

1,000

10,074

1,625,237

At 31 March 2024

1,177

4,375

1,623,376

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

479,679

309,930

Other debtors

129,990

113,265

609,669

423,195

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

238,595

187,176

Amounts owed to group undertakings

44,242

564,355

Taxation and social security

439,358

255,280

Other creditors

78,583

56,188

800,778

1,062,999

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

31,053

26,683

Between one and five years

60,377

78,780

91,430

105,463

Expenditure relating to operating leases of £14,033 (2024 - £17,362) was recognised in the year.

9.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

520,267

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Peter Georgiades BA FCA (Senior Statutory Auditor)

for and on behalf of Flint & Thompson