REGISTERED NUMBER: 08915498 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 March 2025

for

DAVID WHITING SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D N Orrow-Whiting

REGISTERED OFFICE:

Unit 5

Norris Way

Rushden

Northamptonshire

NN10 6BP

REGISTERED NUMBER:

08915498 (England and Wales)

ACCOUNTANTS:

TC Group

1 Rushmills

Bedford Road

Northampton

Northamptonshire

NN4 7YB

FIXED ASSETS

Tangible assets

4

82,989

100,760

CURRENT ASSETS

Stocks

5

5,650

2,500

Debtors

6

138,824

144,922

Cash at bank

26,213

47,848

170,687

195,270

CREDITORS

Amounts falling due within one year

7

87,976

106,647

NET CURRENT ASSETS

82,711

88,623

TOTAL ASSETS LESS CURRENT LIABILITIES

165,700

189,383

PROVISIONS FOR LIABILITIES

15,300

20,121

NET ASSETS

150,400

169,262

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

150,399

169,261

SHAREHOLDERS' FUNDS

150,400

169,262

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16 December 2025 and were signed by:

D N Orrow-Whiting - Director

1.	STATUTORY INFORMATION

David Whiting Solutions 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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

51,573

143,846

8,195

203,614

Additions

11,280

-

1,048

12,328

Disposals

-

(12,500

)

-

(12,500

)

At 31 March 2025

62,853

131,346

9,243

203,442

DEPRECIATION

At 1 April 2024

30,849

69,102

2,903

102,854

Charge for year

6,503

17,505

1,367

25,375

Eliminated on disposal

-

(7,776

)

-

(7,776

)

At 31 March 2025

37,352

78,831

4,270

120,453

NET BOOK VALUE

At 31 March 2025

25,501

52,515

4,973

82,989

At 31 March 2024

20,724

74,744

5,292

100,760

5.

STOCKS

2025

2024

£

£

Stocks

5,650

2,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

87,536

93,467

Other debtors

46,130

45,400

Prepayments

5,158

6,055

138,824

144,922

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

27,423

58,140

Corporation tax

7,573

10,683

Social security and other taxes

3,986

244

VAT

41,867

30,882

Other creditors

4,468

905

Directors' current accounts

189

3,339

Accrued expenses

2,470

2,454

87,976

106,647

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1