IRIS Accounts Production v25.4.12.37 06016385 Board of Directors 1.5.24 30.4.25 30.4.25 false true false false true false Ordinary 1.00000 Ordinary B 1.00000 Ordinary A 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06016385 2024-04-30 06016385 2025-04-30 06016385 2024-05-01 2025-04-30 06016385 2023-04-30 06016385 2023-05-01 2024-04-30 06016385 2024-04-30 06016385 ns15:EnglandWales 2024-05-01 2025-04-30 06016385 ns14:PoundSterling 2024-05-01 2025-04-30 06016385 ns10:Director1 2024-05-01 2025-04-30 06016385 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 06016385 ns10:SmallEntities 2024-05-01 2025-04-30 06016385 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 06016385 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 06016385 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 06016385 ns10:FullAccounts 2024-05-01 2025-04-30 06016385 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 06016385 ns10:OrdinaryShareClass2 2024-05-01 2025-04-30 06016385 ns10:OrdinaryShareClass3 2024-05-01 2025-04-30 06016385 ns10:Director2 2024-05-01 2025-04-30 06016385 ns10:RegisteredOffice 2024-05-01 2025-04-30 06016385 ns5:CurrentFinancialInstruments 2025-04-30 06016385 ns5:CurrentFinancialInstruments 2024-04-30 06016385 ns5:ShareCapital 2025-04-30 06016385 ns5:ShareCapital 2024-04-30 06016385 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 06016385 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 06016385 1 2024-05-01 2025-04-30 06016385 ns5:PlantMachinery 2024-04-30 06016385 ns5:PlantMachinery 2024-05-01 2025-04-30 06016385 ns5:PlantMachinery 2025-04-30 06016385 ns5:PlantMachinery 2024-04-30 06016385 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 06016385 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 06016385 ns10:OrdinaryShareClass1 2025-04-30 06016385 ns10:OrdinaryShareClass2 2025-04-30 06016385 ns10:OrdinaryShareClass3 2025-04-30

REGISTERED NUMBER: 06016385 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

WHITEHEAD & DAY LIMITED

| WHITEHEAD & DAY LIMITED (REGISTERED NUMBER: 06016385) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| WHITEHEAD & DAY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | S Tedman

| D C R Tedman

| REGISTERED OFFICE: | 25a Church Street

| Saffron Walden

| Essex

| CB10 1JW

| REGISTERED NUMBER: | 06016385 (England and Wales)

| ACCOUNTANTS: | Thompson Taraz Rand Ltd

| Chartered Accountants

| 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

| WHITEHEAD & DAY LIMITED (REGISTERED NUMBER: 06016385) |

BALANCE SHEET

30 APRIL 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 2,087 |  | 2,785 |  |

CURRENT ASSETS

Stocks | 500 |  | 769 |  |

Debtors | 6 | 13,512 |  | 8,541 |  |

Cash and cash equivalents | 45,757 |  | 41,971 |  |

59,769 |  | 51,281 |  |

CREDITORS

Amounts falling due within one year | 7 | (49,639 | ) | (45,847 | ) |

NET CURRENT ASSETS | 10,130 |  | 5,434 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,217 |  | 8,219 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 200 |  | 200 |  |

Retained earnings | 12,017 |  | 8,019 |  |

SHAREHOLDERS' FUNDS | 12,217 |  | 8,219 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 November 2025 and were signed on its behalf by:

S Tedman - Director

| WHITEHEAD & DAY LIMITED (REGISTERED NUMBER: 06016385) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Whitehead & Day 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Critical accounting judgements and key sources of estimation uncertainty

| Useful economic lives of tangible fixed assets:

| Tangible fixed assets are depreciated over their expected useful lives taking into consideration residual values, where appropriate. The actual lives of the assets and residual values are assessed and amended when necessary to reflect the current estimates based on economic utilization and physical condition of the assets.

| Turnover

| Turnover represents amounts invoiced net of value added tax and trade discounts for the completion of stone masonry provided to customers.Revenue is recognised on completion. Deposits received in advance are recorded within other creditors until such time as the risk and reward is transferred to the consumer on delivery of the final product.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant & Machinery 25% SL

| Motor Vehicles 25% RB

| Stocks

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

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss, 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.

| WHITEHEAD & DAY LIMITED (REGISTERED NUMBER: 06016385) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 18,889 |  |

| DEPRECIATION

| At 1 May 2024 | 16,104 |  |

| Charge for year | 698 |  |

| At 30 April 2025 | 16,802 |  |

| NET BOOK VALUE

| At 30 April 2025 | 2,087 |  |

| At 30 April 2024 | 2,785 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 12,766 |  | 7,534 |  |

| Other debtors | 746 |  | 1,007 |  |

13,512 |  | 8,541 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 280 |  | 71 |  |

| Taxation and social security | 4,621 |  | 3,504 |  |

| Other creditors | 44,738 |  | 42,272 |  |

49,639 |  | 45,847 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 50 | Ordinary B | £1 | 50 |  | 50 |  |

| 50 | Ordinary A | £1 | 50 |  | 50 |  |

200 |  | 200 |  |

| WHITEHEAD & DAY LIMITED (REGISTERED NUMBER: 06016385) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

9. | RELATED PARTY DISCLOSURES

| Shown within other creditors are amounts due to the directors totalling £42,697 (2024: £37,028) and is repayable on demand. This balance includes interest charged to the financial statements amounting to £742 (2024: £1,382).