REGISTERED NUMBER: 13763871 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

White Oakes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A G W Curness

REGISTERED OFFICE:

13 Liverpool Road North

Maghull

Merseyside

L31 2HB

REGISTERED NUMBER:

13763871 (England and Wales)

ACCOUNTANTS:

McParland Williams Limited

13 Liverpool Road North

Maghull

Merseyside

L31 2HB

FIXED ASSETS

Tangible assets

4

193,657

158,074

Investment property

5

200,000

200,000

393,657

358,074

CURRENT ASSETS

Debtors

6

788,582

727,860

Cash at bank

792,153

101,011

1,580,735

828,871

CREDITORS

Amounts falling due within one year

7

482,006

321,975

NET CURRENT ASSETS

1,098,729

506,896

TOTAL ASSETS LESS CURRENT LIABILITIES

1,492,386

864,970

PROVISIONS FOR LIABILITIES

48,645

39,519

NET ASSETS

1,443,741

825,451

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,443,739

825,449

1,443,741

825,451

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 3 July 2026 and were signed by:

Mr A G W Curness - Director

1.	STATUTORY INFORMATION

White Oakes 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.

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.

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

-

20% on reducing balance

Office equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

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

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

5,988

215,305

23,097

244,390

Additions

86,757

-

3,899

90,656

At 30 November 2025

92,745

215,305

26,996

335,046

DEPRECIATION

At 1 December 2024

2,902

73,110

10,304

86,316

Charge for year

22,461

28,439

4,173

55,073

At 30 November 2025

25,363

101,549

14,477

141,389

NET BOOK VALUE

At 30 November 2025

67,382

113,756

12,519

193,657

At 30 November 2024

3,086

142,195

12,793

158,074

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

200,000

NET BOOK VALUE

At 30 November 2025

200,000

At 30 November 2024

200,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

528,059

526,304

Amounts owed by group undertakings

209,612

-

Other debtors

50,911

201,556

788,582

727,860

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

143,669

-

Taxation and social security

329,470

285,225

Other creditors

8,867

36,750

482,006

321,975

8.	RELATED PARTY DISCLOSURES

White Oakes Limited and White Oakes Holdings Limited have a director in common, during the year, unsecured loans were made between the companies, interest free and payable on demand.

Loans from related parties

2025

£

At start of period

-

Movement

209,612

At end of period

209,612