Whitmore Plant Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09132833 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

WHITMORE PLANT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W C Whitmore

M T A Whitmore

J A Whitmore

D L Whitmore

REGISTERED OFFICE:

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

REGISTERED NUMBER:

09132833 (England and Wales)

ACCOUNTANTS:

MDG Business Associates Limited

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

FIXED ASSETS

Intangible assets

5

-

Tangible assets

6

1,764

2,352

1,764

2,352

CURRENT ASSETS

Debtors

7

484,021

524,726

Cash at bank

6,818

5,612

490,839

530,338

CREDITORS

Amounts falling due within one year

8

(19,817

)

(38,725

)

NET CURRENT ASSETS

471,022

491,613

TOTAL ASSETS LESS CURRENT
LIABILITIES

472,786

493,965

CREDITORS

Amounts falling due after more than one year

9

-

(4,593

)

NET ASSETS

472,786

489,372

CAPITAL AND RESERVES

Called up share capital

10

104

Retained earnings

472,682

489,268

SHAREHOLDERS' FUNDS

472,786

489,372

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 20 July 2026 and were signed on its behalf by:

M T A Whitmore - Director

1.	STATUTORY INFORMATION

Whitmore Plant 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.	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.

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, 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.

Motor vehicles

-

25% on reducing balance

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.

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.

Business bounce back loan scheme

The Bounce Back Loan Scheme (BBLS) enables smaller businesses to access finance more quickly during the coronavirus outbreak. The scheme helps small and medium-sized businesses to borrow between £2,000 and up to 25% of their turnover. The maximum loan available is £50,000. The government guarantees 100% of the loan and there are no fees or interest to pay for the first 12 months. After 12 months the interest rate will be 2.5% per annum.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 8 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 April 2025

and 31 March 2026

10,000

Amortisation

At 1 April 2025

and 31 March 2026

10,000

Net book value

At 31 March 2026

-

At 31 March 2025

-

6.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

Cost

At 1 April 2025

and 31 March 2026

13,500

Depreciation

At 1 April 2025

11,148

Charge for year

588

At 31 March 2026

11,736

Net book value

At 31 March 2026

1,764

At 31 March 2025

2,352

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

482,215

523,637

VAT

733

316

Prepayments

1,073

773

484,021

524,726

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

5,512

10,565

Trade creditors

1,405

-

Corporation tax

6,325

21,569

Social security and other taxes

4,008

4,124

Directors' loan account

67

Accrued expenses

2,500

2,400

19,817

38,725

A debenture incorporating a fixed and floating charge held under the assets and undertakings of the company is in existence in favour of the bank.

The bank loan is due for repayment in more than one year from the balance sheet date, being charged at 0% interest in year one and 2.5% per annum thereafter.

The loan is 100% guaranteed by the government in line with the COVID scheme rules.

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Bank loans - 1-2 years

-

4,593

The bank loan is due for repayment in more than one year from the balance sheet date, being charged at 0% interest in year one and 2.5% per annum thereafter.

The loan is 100% guaranteed by the government in line with the COVID scheme rules.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary A

£1

100

1

Ordinary B

£1

1

3

Ordinary C

£1

3

104

The Ordinary B shares and the Ordinary C shares hold no voting rights.

11.	RELATED PARTY DISCLOSURES

Included within creditors is an amount of £67 (2025: £67) due to M T A Whitmore, director. No interest has been charged on this balance during the year (2025: £Nil) and there are no set repayment terms.