REGISTERED NUMBER: 02472949 (England and Wales)

Financial Statements

for the Year Ended 30 June 2025

for

Whitaker & Sawyer (Brushes) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

N E Forbes

SECRETARY:

Mrs F B Forbes

REGISTERED OFFICE:

c/o Parker Cavendish, Suite 301

Stanmore Business and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

REGISTERED NUMBER:

02472949 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

206

333

206

333

CURRENT ASSETS

Inventories

22,630

25,722

Debtors

6

94,178

83,353

Cash at bank and in hand

106

3,594

116,914

112,669

CREDITORS

Amounts falling due within one year

7

98,532

93,183

NET CURRENT ASSETS

18,382

19,486

TOTAL ASSETS LESS CURRENT LIABILITIES

18,588

19,819

CREDITORS

Amounts falling due after more than one year

8

-

(9,644

)

PROVISIONS FOR LIABILITIES

(52

)

(83

)

NET ASSETS

18,536

10,092

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

18,436

9,992

SHAREHOLDERS' FUNDS

18,536

10,092

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 April 2026 and were signed by:

N E Forbes - Director

1.	STATUTORY INFORMATION

Whitaker & Sawyer (Brushes) 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 20 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures, fittings & equipment - 25% reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Pension costs and other post-retirement benefits

The pension costs charged in the financial statements represent the contribution payable by the company during the year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

65,796

AMORTISATION

At 1 July 2024

and 30 June 2025

65,796

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures,

fittings

& equipment

£

COST

At 1 July 2024

and 30 June 2025

17,752

DEPRECIATION

At 1 July 2024

17,419

Charge for year

127

At 30 June 2025

17,546

NET BOOK VALUE

At 30 June 2025

206

At 30 June 2024

333

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

45,901

34,427

Amounts owed by group undertakings

46,647

47,077

Prepayments & accrued income

1,630

1,849

94,178

83,353

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

16,760

10,268

Trade creditors

38,684

53,982

Tax

9,284

8,928

Social security & other taxes

890

899

Value added tax

10,298

7,082

Directors' current accounts

12,634

3,285

Accruals & deferred income

9,982

8,739

98,532

93,183

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - more than 1 year

-

9,644

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.