J. R. Whyte Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03406960

J. R. WHYTE LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2025

J. R. WHYTE LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 6

J. R. WHYTE LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	6		29,691		12,519

CURRENT ASSETS

Stocks		2,075	2,000
Debtors	7	256,325	262,404
Cash at bank and in hand		77,226	131,018
		---------	---------
		335,626	395,422

CREDITORS: amounts falling due within one year	8	( 251,749)		( 261,964)
		---------		---------
NET CURRENT ASSETS			83,877		133,458
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			113,568		145,977

CREDITORS: amounts falling due after more than one year	9		( 21,998)		–

PROVISIONS

Taxation including deferred tax	–	( 3,130)
	---------	---------
NET ASSETS	91,570	142,847
	---------	---------

CAPITAL AND RESERVES

Called up share capital	30,130	30,130
Profit and loss account	61,440	112,717
	--------	---------
SHAREHOLDERS FUNDS	91,570	142,847
	--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

J. R. WHYTE LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 15 June 2026 , and are signed on behalf of the board by:

J.R. Whyte	M.J. Goddard
Chairman	Director

Company registration number: 03406960

J. R. WHYTE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Farriers Yard, 10C Ashfield Road, Stanningley, Pudsey, LS28 6AF.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of goods and services supplied, exclusive of Value Added Tax.

Deferred tax

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

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation to date.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment	-	25% reducing balance and 25% straight line
Motor vehicles	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 199 (2024: 216 ).

5. TAX ON PROFIT

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	40,033	50,764
Adjustments in respect of prior periods	6	–
	--------	--------
Total current tax	40,039	50,764
	--------	--------

Deferred tax:

Origination and reversal of timing differences	( 3,130)	( 4,974)
	--------	--------
Tax on profit	36,909	45,790
	--------	--------

6. TANGIBLE ASSETS

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 January 2025	19,489	75,054	94,543
Additions	–	39,093	39,093
Disposals	–	( 35,166)	( 35,166)
	--------	--------	--------
At 31 December 2025	19,489	78,981	98,470
	--------	--------	--------
Depreciation
At 1 January 2025	17,985	64,039	82,024
Charge for the year	1,133	13,179	14,312
Disposals	–	( 27,557)	( 27,557)
	--------	--------	--------
At 31 December 2025	19,118	49,661	68,779
	--------	--------	--------
Carrying amount
At 31 December 2025	371	29,320	29,691
	--------	--------	--------
At 31 December 2024	1,504	11,015	12,519
	--------	--------	--------

7. DEBTORS

	2025	2024
	£	£
Trade debtors	239,819	262,404
Other debtors	16,506	–
	---------	---------
	256,325	262,404
	---------	---------

8. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	16,348
Trade creditors	19,559	19,157
Corporation tax	40,033	50,764
Social security and other taxes	121,967	100,768
Other creditors	70,190	74,927
	---------	---------
	251,749	261,964
	---------	---------

9. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	21,998	–
	--------	----