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Whitewood Construction Ltd
Unaudited Financial Statements
for the year ended 30 April 2026
Company registration number 10716741
(England and Wales)

# Company Information

For the year ended 30 April 2026

Director | Stoney, Richard Thomas Allan

Registered office | Four Columns
| Broughton
| Skipton
| BD23 3AE

Registered number | 10716741

Accountant | H & M Ltd
| The Four Columns
| Broughton Hall Business Park
| Skipton
| BD23 3AE

# Statement of Financial Position

As at 30 April 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Tangible assets
| 4 |
604,753
551,151
604,753
551,151
Current assets
Stocks
21,040
2,648
Debtors
| 5 |
131,049
147,140
Cash at bank and in hand
| 6 |
304,345
229,080
456,434
378,868
Creditors
Amounts falling due within one year
| 7 |
(89,231)
(75,863)
(89,231)
(75,863)
Net current assets (liabilities)
367,203
303,005
Total assets less current liabilities
971,956
854,156
Provisions for liabilities
(87,543)
(74,478)
Net assets (liabilities)
884,413
779,678
Capital and reserves
Called up share capital
10
10
Profit and loss account
884,403
779,668
Total equity
884,413
779,678

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

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

Stoney, Richard Thomas Allan Stoney, Richard Thomas Allan Director |

Company registration number 10716741

# Notes to the Financial Statements

For the year ended 30 April 2026

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.

### 2.3. Pensions

### Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

### 2.4. Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.

### 2.5. Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Rate
Method
%
Plant and machinery
15
Reducing balance
Motor vehicles
25
Reducing balance

### 2.6. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date

### 2.7. 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 stocks to their present location and condition.

### 2.8. Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

### 3. Employees

The average number of employees during the year was 8 (2025: 4).

### 4. Tangible fixed assets

Land and buildings
Plant and machinery
Motor vehicles
Total
£
£
£
£
Cost
At 1 May 2025
159,160
419,833
204,623
783,616
Additions
-
66,643
63,326
129,969
At 30 April 2026
159,160
486,476
267,949
913,585
Depreciation and impairment
At 1 May 2025
-
84,709
147,756
232,465
Charge for the period
-
51,596
24,771
76,367
At 30 April 2026
-
136,305
172,527
308,832
Net book value
At 30 April 2026
159,160
350,171
95,422
604,753
At 30 April 2025
159,160
335,124
56,867
551,151

### 5. Debtors

2026
2025
£
£
Trade debtors
118,650
117,327
Other debtors
4,108
25,312
Prepayments and accrued income
8,291
4,501
Total due within one year
131,049
147,140
Total due after one year
-
-
Total
131,049
147,140

### 6. Cash at bank and in hand

2026
2025
£
£
Cash at bank
304,345
229,080
Total
304,345
229,080

### 7. Creditors due within one year

2026
2025
£
£
Trade creditors
-
2,452
Other creditors
47,966
41,896
Directors loan account
40,654
31,086
Taxation and social security
611
429
Total
89,231
75,863