White Rose Tarmacadam Limited - Filleted accounts

Registered number

06508584

White Rose Tarmacadam Limited

Unaudited Filleted Accounts

31 December 2025

White Rose Tarmacadam Limited
Registered number:		06508584
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		3,875			5,375
Tangible assets	4		290,349			263,334
			294,224			268,709

Current assets
Stocks		2,200			3,840
Debtors	5	18,044			31,348
Cash at bank and in hand		170,460			169,324
		190,704			204,512

Creditors: amounts falling due within one year	6	(63,764)			(79,768)

Net current assets			126,940			124,744

Total assets less current liabilities			421,164			393,453

Creditors: amounts falling due after more than one year	7		(49,801)			(55,780)

Provisions for liabilities			(22,608)			(19,111)


Net assets			348,755			318,562

Capital and reserves
Called up share capital			100			100
Profit and loss account			348,655			318,462

Shareholders' funds			348,755			318,562

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs C S Smithyman
Director
Approved by the board on 27 July 2026

White Rose Tarmacadam Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Plant and machinery			25% reducing balance
	Motor vehicles			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					8		10


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							30,000
	At 31 December 2025							30,000

	Amortisation
	At 1 January 2025							24,625
	Provided during the year							1,500
	At 31 December 2025							26,125

	Net book value
	At 31 December 2025							3,875
	At 31 December 2024							5,375

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	162,750		190,062		206,384		559,196
	Additions	8,609		27,259		36,129		71,997
	Disposals	-		-		(27,200)		(27,200)
	At 31 December 2025	171,359		217,321		215,313		603,993

	Depreciation
	At 1 January 2025	-		148,282		147,580		295,862
	Charge for the year	-		17,260		22,404		39,664
	On disposals	-		-		(21,882)		(21,882)
	At 31 December 2025	-		165,542		148,102		313,644

	Net book value
	At 31 December 2025	171,359		51,779		67,211		290,349
	At 31 December 2024	162,750		41,780		58,804		263,334


	Freehold land and buildings:					2025		2024
£							£
	Historical cost					174,894		162,750
	Cumulative depreciation based on historical cost					-		-
						174,894		162,750


5	Debtors					2025		2024
£							£

	Trade debtors					15,967		29,228
	Other debtors					2,077		2,120
						18,044		31,348


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					5,417		5,417
	Obligations under finance lease and hire purchase contracts					-		3,690
	Trade creditors					20,471		32,445
	Taxation and social security costs					26,933		29,803
	Directors loan account							96
	Other creditors					10,943		8,317
						63,764		79,768


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					49,801		55,780


8	Other information

	White Rose Tarmacadam Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Valley View
	Maddacombe Road
	Kingskerswell
	Devn
	TQ12 5LF