REGISTERED NUMBER: 05911224 (England and Wales)

Unaudited Financial Statements

for the Period 29th March 2024 to 31st March 2025

for

WHITEMARK ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N Joyner

SECRETARY:

Mrs J R Joyner

REGISTERED OFFICE:

72 Hill Road

Watlington

Oxfordshire

OX49 5AF

REGISTERED NUMBER:

05911224 (England and Wales)

ACCOUNTANTS:

Quantulus Limited

Accountants & Business Advisors

Spen Cottage

Coombe Lane

Hughenden Valley

Buckinghamshire

HP14 4NX

FIXED ASSETS

Investment property

4

1,500,000

1,500,000

CURRENT ASSETS

Debtors

5

585,668

604,951

Cash at bank

5,542

8,247

591,210

613,198

CREDITORS

Amounts falling due within one year

6

624,156

636,889

NET CURRENT LIABILITIES

(32,946

)

(23,691

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,467,054

1,476,309

RESERVES

Share premium

2

2

Revaluation reserve

7

1,015,109

1,015,109

Retained earnings

451,943

461,198

1,467,054

1,476,309

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st 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 23rd December 2025 and were signed by:

N Joyner - Director

1.	STATUTORY INFORMATION

Whitemark Estates 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 29th March 2024

and 31st March 2025

1,500,000

NET BOOK VALUE

At 31st March 2025

1,500,000

At 28th March 2024

1,500,000

Fair value at 31st March 2025 is represented by:

£

Valuation in 2020

225,000

Valuation in 2022

200,000

Valuation in 2024

100,000

Cost

975,000

1,500,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

585,668

604,951

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

593,225

593,225

Trade creditors

-

1,584

Taxation and social security

4,355

11,857

Other creditors

26,576

30,223

624,156

636,889

7.

RESERVES

Revaluation

reserve

£

At 29th March 2024

and 31st March 2025

1,015,109