REGISTERED NUMBER: 02874252 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

WHITT BROS. CONTRACTORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M V Whitt

I W Whitt

A Whitt

SECRETARY:

I W Whitt

REGISTERED OFFICE:

153 -155 London Road

Hemel Hempstead

Hertfordshire

HP3 9SQ

REGISTERED NUMBER:

02874252 (England and Wales)

FIXED ASSETS

Tangible assets

4

55,812

84,705

CURRENT ASSETS

Stocks

95,292

56,536

Debtors

5

298,251

385,182

Cash at bank

129,979

155,936

523,522

597,654

CREDITORS

Amounts falling due within one year

6

175,038

233,281

NET CURRENT ASSETS

348,484

364,373

TOTAL ASSETS LESS CURRENT LIABILITIES

404,296

449,078

CREDITORS

Amounts falling due after more than one year

7

885

11,367

NET ASSETS

403,411

437,711

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

9

402,411

436,711

SHAREHOLDERS' FUNDS

403,411

437,711

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 28 May 2026 and were signed on its behalf by:

I W Whitt - Director

1.	STATUTORY INFORMATION

Whitt Bros. Contractors 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on cost

Stocks

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 stocks to their present location and condition.

Hire purchase and leasing commitments

Assets acquired under hire purchase agreements and finance leases are capitalised in the balance sheet and are depreciated in accordance with the company's normal policy. The outstanding liabilities under such agreements less interest not yet due are included in creditors. Interest on such agreements is charged to the profit and loss account over the term of each agreement and represents a constant proportion of the balance of capital repayments outstanding.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 September 2024

5,999

241,839

247,838

Additions

-

16,175

16,175

Disposals

-

(3,950

)

(3,950

)

At 31 August 2025

5,999

254,064

260,063

DEPRECIATION

At 1 September 2024

4,499

158,634

163,133

Charge for year

1,500

43,568

45,068

Eliminated on disposal

-

(3,950

)

(3,950

)

At 31 August 2025

5,999

198,252

204,251

NET BOOK VALUE

At 31 August 2025

-

55,812

55,812

At 31 August 2024

1,500

83,205

84,705

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

292,911

371,357

Other debtors

5,340

13,825

298,251

385,182

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,503

10,224

Trade creditors

105,104

130,075

Related parties

28,467

37,842

Taxation and social security

22,391

46,164

Other creditors

8,573

8,976

175,038

233,281

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

885

11,367

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

1000

1,000

1,000

9.

RESERVES

Retained

earnings

£

At 1 September 2024

436,711

Profit for the year

5,700

Dividends

(40,000

)

At 31 August 2025

402,411

10.	RELATED PARTY DISCLOSURES

During the year, the company paid rent and services of £10,992 (2024: £9,156) to Whitt Bros. Limited, which has the same directors and shareholders as Whitt Bros. Management Limited, the parent undertaking. The amount due to Whitt Bros. Limited at the balance sheet date was £ 28,467 (2024: £37,842)

During the year, the company carried out works totalling £88,389 for Mr A Whitt, a director of this company. At the year end, Mr A Whitt owed £95,292 to the company for works carried out.