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Registration number: 10817573

St White's Developments Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

St White's Developments Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

St White's Developments Limited

Company Information

Director | Mr S Grindle

Registered office | The Cast House Ruspidge Road Cinderford Gloucester GL14 3AW

Accountants | Regulatory Accounting Ltd T/A Optimum Professional Services Vicarage Court 160 Ermin Street Swindon Wiltshire SN3 4NE

St White's Developments Limited

(Registration number: 10817573)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 77,150 | 77,150
Current assets |  |  |
Stocks | 5 | 127,202 | 112,061
Debtors | 6 | 10,926 | 11,215
Cash at bank and in hand |  | 35,559 | 1,173
|  | 173,687 | 124,449
Creditors: Amounts falling due within one year | 7 | (294,411) | (237,511)
Net current liabilities |  | (120,724) | (113,062)
Net liabilities |  | (43,574) | (35,912)
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Retained earnings |  | (43,584) | (35,922)
Shareholders' deficit |  | (43,574) | (35,912)

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 March 2026

......................................... Mr S Grindle Director

St White's Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
The Cast House
Ruspidge Road
Cinderford
Gloucester
GL14 3AW

These financial statements were authorised for issue by the director on 30 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency for these accounts is pound sterling rounded to the nearest whole number.

Going concern

The financial statements have been prepared on a going concern basis. The director has assessed the activities of the company and has concluded there is no significant uncertainties and that the director will continue to invest into the company for the foreseeable future.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives. No depreciation is currently being charged on assets as no work is being carried out on the site. Once work begins on the site the asset will be depreciated and the depreciation rates will be as follows:

Asset class | Depreciation method and rate
Plant and Machinery | 10% Straight Line

St White's Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

The cost of work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, work in progress is assessed for impairment. If WIP is impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

St White's Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Other tangible assets £ | Total £
Cost or valuation
At 1 July 2024 | 91,600 | 91,600
At 30 June 2025 | 91,600 | 91,600
Depreciation
At 1 July 2024 | 14,450 | 14,450
At 30 June 2025 | 14,450 | 14,450
Carrying amount
At 30 June 2025 | 77,150 | 77,150
At 30 June 2024 | 77,150 | 77,150

5 | Stocks

| 2025 £ | 2024 £
Work in progress | 127,202 | 112,061

6 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 10,926 | 11,215
| 10,926 | 11,215

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | - | 50
Accruals and deferred income | 1,600 | 1,513
Other creditors | 292,811 | 235,948
| 294,411 | 237,511

St White's Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

8 | Related party transactions

Transactions with the director

2025 | At 1 July 2024 £ | Advances to director £ | At 30 June 2025 £
Mr S Grindle
Funds introduced | 219,324 | 1,575 | 220,899

2024 | At 1 July 2023 £ | Repayments by director £ | At 30 June 2024 £
Mr S Grindle
Funds introduced | 190,328 | 28,996 | 219,324

Summary of transactions with other related parties

There are loans from related companies totalling £71,911 (2024: £16,623). These companies are related due to similar ownership.
Loan being interest free and repayable on demand for Director.