REGISTERED NUMBER: 06659073 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

G.E. WHITE & SONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J White

G E White

REGISTERED OFFICE:

Corsica Cottage Uckfield Road

Ringmer

Lewes

BN8 5RX

REGISTERED NUMBER:

06659073 (England and Wales)

ACCOUNTANTS:

MDJ Services Limited

Unit A6

Chaucer Business Park

Dittons Road

Polegate

East Sussex

BN26 6QH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

224,990

72,491

224,990

72,491

CURRENT ASSETS

Stocks

66,021

66,021

Debtors

6

598,326

693,019

Cash at bank and in hand

196,757

109,747

861,104

868,787

CREDITORS

Amounts falling due within one year

7

547,070

623,488

NET CURRENT ASSETS

314,034

245,299

TOTAL ASSETS LESS CURRENT LIABILITIES

539,024

317,790

CREDITORS

Amounts falling due after more than one year

8

(52,911

)

(9,476

)

PROVISIONS FOR LIABILITIES

(24,250

)

(18,123

)

NET ASSETS

461,863

290,191

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

461,861

290,189

SHAREHOLDERS' FUNDS

461,863

290,191

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 16 June 2026 and were signed on its behalf by:

J White - Director

1.	STATUTORY INFORMATION

G.E. White & Sons 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 2013, is being amortised evenly over its estimated useful life of five 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

140,000

AMORTISATION

At 1 October 2024

and 30 September 2025

140,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

106,618

133,183

9,217

249,018

Additions

-

208,387

2,749

211,136

Disposals

-

(17,828

)

-

(17,828

)

At 30 September 2025

106,618

323,742

11,966

442,326

DEPRECIATION

At 1 October 2024

75,911

93,931

6,685

176,527

Charge for year

6,141

49,222

1,743

57,106

Eliminated on disposal

-

(16,297

)

-

(16,297

)

At 30 September 2025

82,052

126,856

8,428

217,336

NET BOOK VALUE

At 30 September 2025

24,566

196,886

3,538

224,990

At 30 September 2024

30,707

39,252

2,532

72,491

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 October 2024

29,400

57,140

86,540

Additions

-

86,000

86,000

Transfer to ownership

(29,400

)

-

(29,400

)

At 30 September 2025

-

143,140

143,140

DEPRECIATION

At 1 October 2024

14,347

33,735

48,082

Charge for year

-

21,881

21,881

Transfer to ownership

(14,347

)

-

(14,347

)

At 30 September 2025

-

55,616

55,616

NET BOOK VALUE

At 30 September 2025

-

87,524

87,524

At 30 September 2024

15,053

23,405

38,458

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

597,608

692,301

Other debtors

718

718

598,326

693,019

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

8,773

10,289

Hire purchase contracts

8,443

13,524

Trade creditors

285,855

296,063

Tax

100,903

89,509

Social security and other taxes

2,088

18,828

VAT

54,153

99,717

Other creditors

723

214

Directors' current accounts

84,882

94,094

Accrued expenses

1,250

1,250

547,070

623,488

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 1-2 years

-

8,773

Hire purchase contracts

52,911

703

52,911

9,476

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

2,663

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Hire purchase contracts

61,354

-

The above liability is secured against the asset to which it relates.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

2

Ordinary

£1

2

2