Company No: 10153597 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Directors	Paul Leslie Giles
	Victoria Louise Ingle

Registered office	Floor 2
	Room 20 Innovation Way
	Discovery Park
	Sandwich
	CT13 9FF
	United Kingdom

Company number

10153597 (England and Wales)

Accountant	Kreston Reeves LLP
	Suite 2
	Orchard House
	Orchard Street
	Canterbury
	Kent
	CT2 8AR

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	4,917		22,833
		4,917		22,833
Current assets
Debtors	4	2,247,008		1,199,647
Cash at bank and in hand		19,829		5,191
		2,266,837		1,204,838
Creditors: amounts falling due within one year	5	( 2,121,924)		( 1,012,456)
Net current assets		144,913		192,382
Total assets less current liabilities		149,830		215,215
Creditors: amounts falling due after more than one year	6, 9	0		( 50,000)
Net assets		149,830		165,215
Capital and reserves
Called-up share capital	7	242		242
Profit and loss account		149,588		164,973
Total shareholders' funds		149,830		165,215

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Whitehouse Holdings (Rochester) Limited (registered number: 10153597) were approved and authorised for issue by the Board of Directors on 28 April 2026. They were signed on its behalf by:

Paul Leslie Giles Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Whitehouse Holdings (Rochester) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Floor 2, Room 20 Innovation Way, Discovery Park, Sandwich, CT13 9FF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery

5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Tangible assets

	Plant and machinery		Total
	£		£
Cost
At 01 August 2024	89,580		89,580
At 31 July 2025	89,580		89,580
Accumulated depreciation
At 01 August 2024	66,747		66,747
Charge for the financial year	17,916		17,916
At 31 July 2025	84,663		84,663
Net book value
At 31 July 2025	4,917		4,917
At 31 July 2024	22,833		22,833

4. Debtors

	2025		2024
	£		£
Trade debtors	0		21,744
Prepayments	598		236
Other debtors	2,246,410		1,177,667
	2,247,008		1,199,647

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	50,000		50,000
Trade creditors	12,574		96,037
Amounts owed to directors	1,397,665		1,446,768
Accruals	203,360		203,200
Corporation tax	641		33
Other taxation and social security	8,102		42,494
Other creditors	449,582		( 826,076)
	2,121,924		1,012,456

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		50,000

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
202 Ordinary shares of £ 1.00 each	202		202
10 Ordinary A shares of £ 1.00 each	10		10
10 Ordinary B shares of £ 1.00 each	10		10
10 Ordinary C shares of £ 1.00 each	10		10
10 Ordinary D shares of £ 1.00 each	10		10
	242		242

8. Related party transactions

All related party transactions during the current and prior periods, including key management personnel compensation, were made under normal market conditions

9. Loans

Analysis of the maturity of loans is given below:

	2025		2024
	£		£
Amount falling due within one year	50,000		50,000
Amount falling due 1-2 years	0		50,000
	50,000		100,000

10. Ultimate controlling party

The company is controlled by Mr P Giles, by virtue of his majority shareholding