Company Registration No. 01351816 (England and Wales)
WHITBY & COMPANY (UK) LTD
Unaudited accounts
for the period from 1 January 2025 to 31 January 2026
WHITBY & COMPANY (UK) LTD
Unaudited accounts
Contents
WHITBY & COMPANY (UK) LTD
Company Information
for the period from 1 January 2025 to 31 January 2026
Directors
NP Griffiths
TG Griffiths
P Ellwood
Mrs SC Griffiths
CW Proctor
Company Number
01351816 (England and Wales)
Registered Office
AYNAM MILLS
CANAL HEAD NORTH
KENDAL
CUMBRIA
LA9 7BY
WHITBY & COMPANY (UK) LTD
Statement of financial position
as at 31 January 2026
Tangible assets
455,794
487,660
Inventories
1,031,297
1,594,159
Cash at bank and in hand
625,556
1,185,096
Creditors: amounts falling due within one year
(466,443)
(1,366,656)
Net current assets
1,603,701
1,915,824
Total assets less current liabilities
2,059,495
2,403,484
Provisions for liabilities
Deferred tax
(11,474)
(15,850)
Net assets
2,048,021
2,387,634
Called up share capital
9,005
9,005
Profit and loss account
2,039,016
2,378,629
Shareholders' funds
2,048,021
2,387,634
For the period ending 31 January 2026 the company 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by
TG Griffiths
Director
Company Registration No. 01351816
WHITBY & COMPANY (UK) LTD
Notes to the Accounts
for the period from 1 January 2025 to 31 January 2026
WHITBY & COMPANY (UK) LTD is a private company, limited by shares, registered in England and Wales, registration number 01351816. The registered office is AYNAM MILLS, CANAL HEAD NORTH, KENDAL, CUMBRIA, LA9 7BY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Straight line over 50 years
Plant & machinery
50% reducing balance basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
15% reducing balance basis
Computer equipment
10% reducing balance basis
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
WHITBY & COMPANY (UK) LTD
Notes to the Accounts
for the period from 1 January 2025 to 31 January 2026
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 January 2025
621,675
32,942
136,858
92,000
79,602
963,077
At 31 January 2026
621,675
32,942
136,858
92,000
79,602
963,077
At 1 January 2025
236,140
28,677
41,941
90,149
78,510
475,417
Charge for the period
7,627
440
23,056
280
463
31,866
At 31 January 2026
243,767
29,117
64,997
90,429
78,973
507,283
At 31 January 2026
377,908
3,825
71,861
1,571
629
455,794
At 31 December 2024
385,535
4,265
94,917
1,851
1,092
487,660
Amounts falling due within one year
Trade debtors
304,675
427,109
Other debtors
108,616
76,116
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Creditors: amounts falling due within one year
2026
2024
Trade creditors
36,135
627,166
Taxes and social security
348,124
623,250
Other creditors
2,295
19,101
Loans from directors
79,889
97,139
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Average number of employees
During the period the average number of employees was 24 (2024: 24).