White Rose Visas Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07680391 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WHITE ROSE VISAS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K Day

Dr M Day

REGISTERED OFFICE:

101 Wilkinson Street

Sheffield

South Yorkshire

S10 2GJ

REGISTERED NUMBER:

07680391 (England and Wales)

FIXED ASSETS

Tangible assets

5

25,073

35,033

CURRENT ASSETS

Debtors

6

596,732

630,977

Cash at bank and in hand

119,500

79,702

716,232

710,679

CREDITORS

Amounts falling due within one year

7

236,680

275,410

NET CURRENT ASSETS

479,552

435,269

TOTAL ASSETS LESS CURRENT
LIABILITIES

504,625

470,302

CREDITORS

Amounts falling due after more than one
year

8

(52,148

)

(18,167

)

PROVISIONS FOR LIABILITIES

(6,268

)

(8,758

)

NET ASSETS

446,209

443,377

CAPITAL AND RESERVES

Called up share capital

10

2

Retained earnings

446,207

443,375

SHAREHOLDERS' FUNDS

446,209

443,377

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

Dr M Day - Director

1.	STATUTORY INFORMATION

White Rose Visas 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.

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

All monetary values stated within these financial statements are rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Turnover represents invoiced sales of professional services, excluding value added tax.

Revenue is recognised when the company has been judged to have achieved the right to consideration resulting from a level of completed performance under individual contracts but only to the extent that the outcome of such contracts can be assessed with reasonable certainty.

Tangible fixed assets

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

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 15 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 January 2025

2,782

12,472

56,090

8,695

80,039

Additions

-

333

-

1,028

1,361

At 31 December 2025

2,782

12,805

56,090

9,723

81,400

DEPRECIATION

At 1 January 2025

2,494

8,452

27,169

6,891

45,006

Charge for year

139

2,146

7,230

1,806

11,321

At 31 December 2025

2,633

10,598

34,399

8,697

56,327

NET BOOK VALUE

At 31 December 2025

149

2,207

21,691

1,026

25,073

At 31 December 2024

288

4,020

28,921

1,804

35,033

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

78,408

68,539

Amounts owed by group undertakings

517,304

561,418

Other debtors

1,020

596,732

630,977

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

8,710

72,023

Taxation and social security

117,587

153,152

Other creditors

110,383

50,235

236,680

275,410

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.12.25

31.12.24

£

Bank loans

52,148

18,167

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Bank loans

18,166

76,367

The company's borrowings from HSBC Bank Plc are secured by way of a fixed and floating charge over the assets of the company as well as by way of a legal mortgage against its parent company's land & buildings at 101 Wilkinson Street, Sheffield.

At the balance sheet date, borrowings from HSBC amounted to £18,167 (2024 - £76,367).

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

2

Ordinary

£1

2

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors, Kim Day & Mark Day by virtue of their 100% interest in the issued share capital of the parent company, WRV Services Ltd, company number 11994197.

WRV Services Ltd is a company registered in England & Wales.