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REGISTERED NUMBER: SC517016 (Scotland)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

WHITELEE POULTRY FARM LIMITED
WHITELEE POULTRY FARM LIMITED (REGISTERED NUMBER: SC517016)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WHITELEE POULTRY FARM LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: R Mitchell
Mrs R Mitchell





SECRETARY: Mrs R Mitchell





REGISTERED OFFICE: Whitelee Poultry Farm Ltd
Stewarton
KILMARNOCK
Ayrshire
KA3 5JU





REGISTERED NUMBER: SC517016 (Scotland)





ACCOUNTANTS: Stewart Gilmour & Co.
Chartered Accountants
24 Beresford Terrace
Ayr
KA7 2EG
Page 1
WHITELEE POULTRY FARM LIMITED (REGISTERED NUMBER: SC517016)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 2,220
Tangible assets 5 180,057 182,179
180,057 184,399

CURRENT ASSETS
Stocks 6 - 16,290
Debtors 7 35,785 32,965
Cash at bank 32,692 9,472
68,477 58,727
CREDITORS
Amounts falling due within one year 8 67,802 56,922
NET CURRENT ASSETS 675 1,805
TOTAL ASSETS LESS CURRENT
LIABILITIES
180,732
186,204

CREDITORS
Amounts falling due after more than one
year
9
(17,729
)
(22,903
)

PROVISIONS FOR LIABILITIES 10 (14,263 ) (13,301 )
NET ASSETS 148,740 150,000

CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Retained earnings 147,740 149,000
SHAREHOLDERS' FUNDS 148,740 150,000

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 notes form part of these financial statements

Page 2 continued...
WHITELEE POULTRY FARM LIMITED (REGISTERED NUMBER: SC517016)

BALANCE SHEET - continued
30 SEPTEMBER 2025


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 14 July 2026 and were signed on its behalf by:





R Mitchell - Director


The notes form part of these financial statements

Page 3
WHITELEE POULTRY FARM LIMITED (REGISTERED NUMBER: SC517016)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

Whitelee Poultry Farm Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 2016, is being amortised evenly over its estimated useful life of ten 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Page 4 continued...
WHITELEE POULTRY FARM LIMITED (REGISTERED NUMBER: SC517016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 22,200
AMORTISATION
At 1 October 2024 19,980
Amortisation for year 2,220
At 30 September 2025 22,200
NET BOOK VALUE
At 30 September 2025 -
At 30 September 2024 2,220

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 October 2024 84,127 43,957 223,479
Additions - - 9,685
Disposals - - -
At 30 September 2025 84,127 43,957 233,164
DEPRECIATION
At 1 October 2024 - 9,222 181,870
Charge for year - 1,389 12,827
Eliminated on disposal - - -
At 30 September 2025 - 10,611 194,697
NET BOOK VALUE
At 30 September 2025 84,127 33,346 38,467
At 30 September 2024 84,127 34,735 41,609

Page 5 continued...
WHITELEE POULTRY FARM LIMITED (REGISTERED NUMBER: SC517016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2024 28,850 488 380,901
Additions 21,699 - 31,384
Disposals (15,000 ) - (15,000 )
At 30 September 2025 35,549 488 397,285
DEPRECIATION
At 1 October 2024 7,212 418 198,722
Charge for year 8,022 18 22,256
Eliminated on disposal (3,750 ) - (3,750 )
At 30 September 2025 11,484 436 217,228
NET BOOK VALUE
At 30 September 2025 24,065 52 180,057
At 30 September 2024 21,638 70 182,179

6. STOCKS

2025 2024
Price Value Price Value
No. ££ No. £ £

Cattle
- Cows - - - 3 cost 1,440
- do - - -3 do. 1,200
- do - - -1 do. 950
- do - - - 2 do. 1,900
- do. - - - 6 750 4,500
- heifer stirks - - - 6 420 2,520
- bullock stirk - - - 2 440 880
- bull - - - 1 2,500 2,500
- Calves - -- 2 200 400
-26


- 16,290

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 35,785 32,965

Page 6 continued...
WHITELEE POULTRY FARM LIMITED (REGISTERED NUMBER: SC517016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Directors loan - Mr R Mitchell 174 399
Directors loan -Mrs R Mitchell (147 ) 78
Hire purchase contracts 12,513 9,226
Trade creditors 7,963 7,734
Tax 22,713 14,635
Social security and other taxes 1,363 1,080
VAT 16,916 16,541
Accrued expenses 6,307 7,229
67,802 56,922

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Other loans - 2-5 years 785 5,500
Hire purchase contracts 16,944 17,403
17,729 22,903

10. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 14,263 13,301

Deferred
tax
£   
Balance at 1 October 2024 13,301
Provided during year 962
Balance at 30 September 2025 14,263

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,000 Ordinary shares £1 1,000 1,000

12. RELATED PARTY DISCLOSURES

During the year the Company operated a current account with Directors Mr R Mitchell and Mrs R Mitchell. The amount of credit at the year end was £27 (2024, £477).

Page 7