REGISTERED NUMBER: 06349184 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Gorrie Whitson Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G W Bowler

J R Russell

S Stylianou

SECRETARY:

Gorrie Whitson Secretarial Services Limited

REGISTERED OFFICE:

1st Floor

Cromwell House

14 Fulwood Place

London

WC1V 6HZ

REGISTERED NUMBER:

06349184 (England and Wales)

ACCOUNTANTS:

Gorrie Whitson

1st Floor , Cromwell House

14 Fulwood Place

London

WC1V 6HZ

FIXED ASSETS

Intangible assets

4

125,000

162,500

Tangible assets

5

8,664

10,828

Investments

6

9

9

133,673

173,337

CURRENT ASSETS

Work in progress

82,940

70,000

Debtors

7

290,237

192,385

Cash at bank and in hand

96

121,155

373,273

383,540

CREDITORS

Amounts falling due within one year

8

266,229

225,724

NET CURRENT ASSETS

107,044

157,816

TOTAL ASSETS LESS CURRENT LIABILITIES

240,717

331,153

CREDITORS

Amounts falling due after more than one year

9

(4,169

)

(44,114

)

PROVISIONS FOR LIABILITIES

(2,166

)

(2,707

)

NET ASSETS

234,382

284,332

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

234,283

284,233

SHAREHOLDERS' FUNDS

234,382

284,332

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by:

G W Bowler - Director

J R Russell - Director

S Stylianou - Director

1.	STATUTORY INFORMATION

Gorrie Whitson 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.

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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty 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 the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Work in progress

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing work in progress to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

750,000

AMORTISATION

At 1 May 2024

587,500

Charge for year

37,500

At 30 April 2025

625,000

NET BOOK VALUE

At 30 April 2025

125,000

At 30 April 2024

162,500

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

and 30 April 2025

49,232

DEPRECIATION

At 1 May 2024

38,404

Charge for year

2,164

At 30 April 2025

40,568

NET BOOK VALUE

At 30 April 2025

8,664

At 30 April 2024

10,828

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 May 2024

and 30 April 2025

9

NET BOOK VALUE

At 30 April 2025

9

At 30 April 2024

9

7.

DEBTORS

30.4.25

30.4.24

£

£

Amounts falling due within one year:

Trade debtors

233,865

135,179

Other debtors

39,874

40,708

273,739

175,887

Amounts falling due after more than one year:

Other debtors

16,498

16,498

Aggregate amounts

290,237

192,385

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

58,135

45,551

Trade creditors

44,568

34,113

Taxation and social security

149,501

143,807

Other creditors

14,025

2,253

266,229

225,724

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

4,169

44,114

10.	OTHER FINANCIAL COMMITMENTS

At 30 April 2025 the company had an annual rental commitments of £58,000 (Year Ended 30 April 2024 £58,000)