REGISTERED NUMBER: 08850800 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

D W Whitson Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D W Whitson

Mrs H L Whitson

REGISTERED OFFICE:

Ellerbeck

Caldbeck

Wigton

Cumbria

CA7 8HD

REGISTERED NUMBER:

08850800 (England and Wales)

ACCOUNTANTS:

Benson Accountants

Wiza House

Station Road

Wigton

Cumbria

CA7 9BA

FIXED ASSETS

Tangible assets

4

88,141

103,705

Investments

5

100

100

88,241

103,805

CURRENT ASSETS

Stocks

179,200

133,000

Debtors

6

482,660

308,882

Cash at bank and in hand

61,055

8,664

722,915

450,546

CREDITORS

Amounts falling due within one year

7

838,261

553,097

NET CURRENT LIABILITIES

(115,346

)

(102,551

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(27,105

)

1,254

CREDITORS

Amounts falling due after more than one year

8

20,561

25,983

NET LIABILITIES

(47,666

)

(24,729

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(47,667

)

(24,730

)

(47,666

)

(24,729

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 14 January 2026 and were signed on its behalf by:

Mr D W Whitson - Director

Mrs H L Whitson - Director

1.	STATUTORY INFORMATION

D W Whitson Ltd 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.

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

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

188,079

1,052

189,131

DEPRECIATION

At 1 November 2024

84,422

1,004

85,426

Charge for year

15,548

16

15,564

At 31 October 2025

99,970

1,020

100,990

NET BOOK VALUE

At 31 October 2025

88,109

32

88,141

At 31 October 2024

103,657

48

103,705

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2024

and 31 October 2025

100

NET BOOK VALUE

At 31 October 2025

100

At 31 October 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade debtors

310,385

247,011

Other debtors

172,275

61,871

482,660

308,882

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans and overdrafts

5,252

5,082

Trade creditors

830,688

544,268

Other creditors

2,321

3,747

838,261

553,097

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans

20,561

25,983

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31/10/25

31/10/24

£

£

Mr D W Whitson and Mrs H L Whitson

Balance outstanding at start of year

-

10,939

Amounts advanced

151,150

39,607

Amounts repaid

(51,320

)

(50,546

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

99,830

-

10.	RELATED PARTY DISCLOSURES