HT ENTERPRISE WHITEROSE LTD


Director	PATEL, Tayyab Irfaan


Registered Address	598 Bradford Road
	Batley
	WF17 8LP


Registered Number	11968878 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		122,533		119,116
			122,533		119,116
Current assets
Debtors	4	208,411		237,149
Cash at bank and on hand		31,490		38,721
		239,901		275,870
Creditors amounts falling due within one year	5	(318,683)		(329,795)
Net current assets (liabilities)			(78,782)		(53,925)
Total assets less current liabilities			43,751		65,191
Net assets			43,751		65,191
Capital and reserves
Called up share capital			100		100
Profit and loss account			43,651		65,091
Shareholders' funds			43,751		65,191

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 30 December 2025, and are signed on its behalf by:

PATEL, Tayyab Irfaan
Director
Registered Company No. 11968878

HT ENTERPRISE WHITEROSE LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Land and buildings represents Leasehold Improvements. Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Land and buildings	15
	Plant and machinery	15
	Fixtures and fittings	15
	Office Equipment	15

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Government grants or assistance
	Grants are accounted for under the accruals model as permitted by FRS 102. Grants of a revenue nature are recognised in “other income” within profit or loss in the same period as the related expenditure. This includes the Government Coronavirus Job Retention Scheme (‘Furlough’).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	34		41

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	16,657	20,237	210,055	11,617	258,566
Additions	-	25,041	-	-	25,041
At 31 March 25	16,657	45,278	210,055	11,617	283,607
Depreciation and impairment
At 01 April 24	9,294	7,223	116,670	6,263	139,450
Charge for year	1,105	5,708	14,015	796	21,624
At 31 March 25	10,399	12,931	130,685	7,059	161,074
Net book value
At 31 March 25	6,258	32,347	79,370	4,558	122,533
At 31 March 24	7,363	13,014	93,385	5,354	119,116

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	26,629	19,590
Other debtors	181,782	217,559
Total	208,411	237,149

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	147,639	44,862
Taxation and social security	7,508	58,035
Other creditors	158,725	226,898
Accrued liabilities and deferred income	4,811	-
Total	318,683	329,795


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.