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core:OtherReservesSubtotal 2024-07-31 04426640 core:RetainedEarningsAccumulatedLosses 2024-07-31 04426640 core:LandBuildings 2025-07-31 04426640 core:PlantMachinery 2025-07-31 04426640 core:Vehicles 2025-07-31 04426640 core:FurnitureFittings 2025-07-31 04426640 core:OfficeEquipment 2025-07-31 04426640 core:NetGoodwill 2025-07-31 04426640 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 04426640 core:ListedExchangeTraded 2025-07-31 04426640 core:UnlistedNon-exchangeTraded 2025-07-31 04426640 core:LandBuildings 2024-07-31 04426640 core:PlantMachinery 2024-07-31 04426640 core:Vehicles 2024-07-31 04426640 core:FurnitureFittings 2024-07-31 04426640 core:OfficeEquipment 2024-07-31 04426640 core:NetGoodwill 2024-07-31 04426640 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 04426640 core:ListedExchangeTraded 2024-07-31 04426640 core:UnlistedNon-exchangeTraded 2024-07-31 04426640 core:LandBuildings 2024-08-01 2025-07-31 04426640 core:PlantMachinery 2024-08-01 2025-07-31 04426640 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2025-07-31 04426640 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 04426640 dpl:GroupUndertakings 2024-08-01 2025-07-31 04426640 dpl:ParticipatingInterests 2024-08-01 2025-07-31 04426640 dpl:GroupUndertakings core:ListedExchangeTraded 2024-08-01 2025-07-31 04426640 core:ListedExchangeTraded 2024-08-01 2025-07-31 04426640 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 04426640 core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 04426640 dpl:CostSales 2023-08-01 2024-07-31 04426640 dpl:DistributionCosts 2023-08-01 2024-07-31 04426640 core:LandBuildings 2023-08-01 2024-07-31 04426640 core:PlantMachinery 2023-08-01 2024-07-31 04426640 core:Vehicles 2023-08-01 2024-07-31 04426640 core:FurnitureFittings 2023-08-01 2024-07-31 04426640 core:OfficeEquipment 2023-08-01 2024-07-31 04426640 dpl:AdministrativeExpenses 2023-08-01 2024-07-31 04426640 core:NetGoodwill 2023-08-01 2024-07-31 04426640 core:IntangibleAssetsOtherThanGoodwill 2023-08-01 2024-07-31 04426640 dpl:GroupUndertakings 2023-08-01 2024-07-31 04426640 dpl:ParticipatingInterests 2023-08-01 2024-07-31 04426640 dpl:GroupUndertakings core:ListedExchangeTraded 2023-08-01 2024-07-31 04426640 core:ListedExchangeTraded 2023-08-01 2024-07-31 04426640 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 04426640 core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 04426640 core:NetGoodwill 2025-07-31 04426640 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 04426640 core:LandBuildings 2025-07-31 04426640 core:PlantMachinery 2025-07-31 04426640 core:Vehicles 2025-07-31 04426640 core:FurnitureFittings 2025-07-31 04426640 core:OfficeEquipment 2025-07-31 04426640 core:AfterOneYear 2025-07-31 04426640 core:WithinOneYear 2025-07-31 04426640 core:ListedExchangeTraded 2025-07-31 04426640 core:UnlistedNon-exchangeTraded 2025-07-31 04426640 core:ShareCapital 2025-07-31 04426640 core:SharePremium 2025-07-31 04426640 core:RevaluationReserve 2025-07-31 04426640 core:OtherReservesSubtotal 2025-07-31 04426640 core:RetainedEarningsAccumulatedLosses 2025-07-31 04426640 core:NetGoodwill 2024-07-31 04426640 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 04426640 core:LandBuildings 2024-07-31 04426640 core:PlantMachinery 2024-07-31 04426640 core:Vehicles 2024-07-31 04426640 core:FurnitureFittings 2024-07-31 04426640 core:OfficeEquipment 2024-07-31 04426640 core:AfterOneYear 2024-07-31 04426640 core:WithinOneYear 2024-07-31 04426640 core:ListedExchangeTraded 2024-07-31 04426640 core:UnlistedNon-exchangeTraded 2024-07-31 04426640 core:ShareCapital 2024-07-31 04426640 core:SharePremium 2024-07-31 04426640 core:RevaluationReserve 2024-07-31 04426640 core:OtherReservesSubtotal 2024-07-31 04426640 core:RetainedEarningsAccumulatedLosses 2024-07-31 04426640 core:NetGoodwill 2023-07-31 04426640 core:IntangibleAssetsOtherThanGoodwill 2023-07-31 04426640 core:LandBuildings 2023-07-31 04426640 core:PlantMachinery 2023-07-31 04426640 core:Vehicles 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WHITE HOLDINGS LIMITED

Registered Number
04426640
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

WHITE HOLDINGS LIMITED
Company Information
for the year from 1 August 2024 to 31 July 2025

Directors | B J White
| H White

Company Secretary | H White

Registered Address | C/O Ratpak Engineering Limited
| Moor Lane Thorpe On The Hill
| Lincoln
| LN6 9BW

Registered Number | 04426640 (England and Wales)

WHITE HOLDINGS LIMITED
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 935,142 |  |  |  | 941,388
Investments | 4 |  |  | 200 |  |  |  | 200
|  |  |  | 935,342 |  |  |  | 941,588
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 207,276 |  |  |  | 67,389 |  |
Cash at bank and on hand |  | 5,062 |  |  |  | 1,142 |  |
|  | 212,338 |  |  |  | 68,531 |  |
Creditors amounts falling due within one year | 6 | (123,161) |  |  |  | (502,697) |  |
Net current assets (liabilities) |  |  |  | 89,177 |  |  |  | (434,166)
Total assets less current liabilities |  |  |  | 1,024,519 |  |  |  | 507,422
Creditors amounts falling due after one year | 7 |  |  | (494,905) |  |  |  | -
Provisions for liabilities | 8 |  |  | (92,902) |  |  |  | (93,909)
Net assets |  |  |  | 436,712 |  |  |  | 413,513
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 409,273 |  |  |  | 409,273
Profit and loss account |  |  |  | 27,339 |  |  |  | 4,140
Shareholders' funds |  |  |  | 436,712 |  |  |  | 413,513

- 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 Directors acknowledge 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 Board of Directors on 4 January 2026, and are signed on its behalf by:
H White Director Registered Company No. 04426640

WHITE HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 July 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.

| 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.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 15
| Fixtures and fittings | 15
| Vehicles | 25

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 900,000 |  | 194,882 |  | 6,469 |  | 16,670 |  | 1,118,021
| At 31 July 25 | 900,000 |  | 194,882 |  | 6,469 |  | 16,670 |  | 1,118,021
| Depreciation and impairment
| At 01 August 24 | - |  | 156,471 |  | 6,099 |  | 14,063 |  | 176,633
| Charge for year | - |  | 5,762 |  | 93 |  | 391 |  | 6,246
| At 31 July 25 | - |  | 162,233 |  | 6,192 |  | 14,454 |  | 182,879
| Net book value
| At 31 July 25 | 900,000 |  | 32,649 |  | 277 |  | 2,216 |  | 935,142
| At 31 July 24 | 900,000 |  | 38,411 |  | 370 |  | 2,607 |  | 941,388

4. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 24 | 200 |  | 200
| At 31 July 25 | 200 |  | 200
| Net book value
| At 31 July 25 | 200 |  | 200
| At 31 July 24 | 200 |  | 200

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 113,022 |  | -
| Other debtors | 94,254 |  | 67,389
| Total | 207,276 |  | 67,389

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 18,831 |  | -
| Amounts owed to related parties | 8,531 |  | 393,682
| Taxation and social security | 29,199 |  | 4,552
| Other creditors | 65,209 |  | 103,072
| Accrued liabilities and deferred income | 1,391 |  | 1,391
| Total | 123,161 |  | 502,697

| The bank borrowings are a secured creditor

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 494,905 |  | -
| Total | 494,905 |  | -

| The bank borrowings are a secured creditor

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 92,902 |  | 93,909
| Total | 92,902 |  | 93,909

9. | Related party transactions
--- | ---
| Rat Pak Engineering Limited A loan account exists between the company and its subsidiary, Rat Pak Engineering Limited. At the balance sheet date £113,022 was owed by Rat Pak Engineering Limited (2024 - £385,151 credit). County Coatings Limited A loan account exists between the company and its subsidiary, County Coatings Limited. At the balance sheet date £8,531 was owed to County Coatings Limited (2024 - £8,531). H White - Director There was a loan to the director, on which interest at the HMRC official rate was charged. During the year, interest totalled £1,755 (2024 - £750). At the balance sheet date, the amount due from H White was £70,470 (2024 - £67,389)