Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true false 2024-06-01 false No description of principal activity 1 1 true 08824420 2024-06-01 2025-05-31 08824420 2023-06-01 2024-05-31 08824420 2025-05-31 08824420 2024-05-31 08824420 c:Director1 2024-06-01 2025-05-31 08824420 d:Buildings 2024-06-01 2025-05-31 08824420 d:Buildings 2025-05-31 08824420 d:Buildings 2024-05-31 08824420 d:Buildings d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 08824420 d:FurnitureFittings 2024-06-01 2025-05-31 08824420 d:FurnitureFittings 2025-05-31 08824420 d:FurnitureFittings 2024-05-31 08824420 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 08824420 d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 08824420 d:FreeholdInvestmentProperty 2024-06-01 2025-05-31 08824420 d:FreeholdInvestmentProperty 2025-05-31 08824420 d:FreeholdInvestmentProperty 2024-05-31 08824420 d:CurrentFinancialInstruments 2025-05-31 08824420 d:CurrentFinancialInstruments 2024-05-31 08824420 d:Non-currentFinancialInstruments 2025-05-31 08824420 d:Non-currentFinancialInstruments 2024-05-31 08824420 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 08824420 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 08824420 d:Non-currentFinancialInstruments d:AfterOneYear 2025-05-31 08824420 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 08824420 d:ShareCapital 2025-05-31 08824420 d:ShareCapital 2024-05-31 08824420 d:RetainedEarningsAccumulatedLosses 2025-05-31 08824420 d:RetainedEarningsAccumulatedLosses 2024-05-31 08824420 c:FRS102 2024-06-01 2025-05-31 08824420 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 08824420 c:FullAccounts 2024-06-01 2025-05-31 08824420 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 08824420 6 2024-06-01 2025-05-31 08824420 d:AcceleratedTaxDepreciationDeferredTax 2025-05-31 08824420 d:AcceleratedTaxDepreciationDeferredTax 2024-05-31 08824420 d:TaxLossesCarry-forwardsDeferredTax 2025-05-31 08824420 d:TaxLossesCarry-forwardsDeferredTax 2024-05-31 08824420 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 08824420 ET WHITE & SONS HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
ET WHITE & SONS HOLDINGS LIMITED REGISTERED NUMBER: 08824420 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 192,703 |  | 206,323
Investments | 5 |  | 6,010 |  | 6,010
Investment property | 6 |  | 1,964,687 |  | 1,968,854
|  |  | 2,163,400 |  | 2,181,187
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 5,000 |  | 1,763 |
Creditors: amounts falling due within one year | 8 | (1,422,113) |  | (1,873,724) |
Total assets less current liabilities |  |  | 746,287 |  | 309,226
Creditors: amounts falling due after more than one year | 9 |  | (703,215) |  | (224,611)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (5,486) |  | -
Net assets |  |  | 37,586 |  | 84,615
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 6,000 |  | 6,000
Profit and loss account |  |  | 31,586 |  | 78,615
|  |  | 37,586 |  | 84,615
Page 1
ET WHITE & SONS HOLDINGS LIMITED REGISTERED NUMBER: 08824420 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 February 2026.
E R White
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
ET WHITE & SONS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
ET White & Sons Holdings Limited is a private Company limited by share capital, incorporated in England and Wales (registered number: 08824420). Its registered office is Flint House Garage, Calver Slough, Hope Valley, S32 3XH. The principal activity of the Company throughout the year continued to be that of a holding Company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The Company's functional and presentation currency is pounds sterling. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 3
ET WHITE & SONS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. The depreciation rates used are:
|  |  |  | Freehold property | - | 2% straight line
|  |  |  | Fixtures and fittings | - | 25% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 4
ET WHITE & SONS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Freehold property | Fixtures and fittings | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 June 2024 | 150,000 | 70,802 | 220,802
| At 31 May 2025 | 150,000 | 70,802 | 220,802
| Depreciation |  |  |
| At 1 June 2024 | 10,250 | 4,229 | 14,479
| Charge for the year | 3,000 | 10,620 | 13,620
| At 31 May 2025 | 13,250 | 14,849 | 28,099
| Net book value |  |  |
| At 31 May 2025 | 136,750 | 55,953 | 192,703
| At 31 May 2024 | 139,750 | 66,573 | 206,323
Page 5
ET WHITE & SONS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 June 2024 | 6,010
| At 31 May 2025 | 6,010
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 June 2024 | 1,968,854
| Adjustment | (4,167)
| At 31 May 2025 | 1,964,687
The 2025 valuations were made by the director, on an open market value for existing use basis.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 5,000 | -
| Deferred taxation | - | 1,763
|  | 5,000 | 1,763
Page 6
ET WHITE & SONS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 9,134 | 52,180
| Bank loans | 31,941 | 522,293
| Trade creditors | 134 | -
| Amounts owed to group undertakings | 1,371,564 | 1,293,022
| Other taxation and social security | 3,374 | 354
| Other creditors | 4,076 | 4,075
| Accruals and deferred income | 1,890 | 1,800
|  | 1,422,113 | 1,873,724
| The bank loan is secured by a legal charge over the freehold property.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 703,215 | 224,611
| The bank loan is secured by a fixed and floating charge over the freehold property and assets of the Company. The Company has provided an unlimited guarantee over the bank loans within E.T. White & Sons Limited which is a subsidiary Company. The bank loan amount falling due after more than 5 years is £547,560 (2024: £187,182).
Page 7
ET WHITE & SONS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (1,763)
| Charged to profit or loss | 7,249
| At end of year | 5,486
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 5,486 | (837)
| Tax losses carried forward | - | (926)
|  | 5,486 | (1,763)
Page 8