White Worxs Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07916760 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

White Worxs Ltd

Page

Company Information

1

Balance Sheet

2

Statement of Changes in Equity

4

Notes to the Financial Statements

5

DIRECTORS:

Mr K A White

Mrs R A White

REGISTERED OFFICE:

The Old Stables

Sutton Manor Farm

Bishop's Sutton

Alresford

Hampshire

SO24 0AA

REGISTERED NUMBER:

07916760 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishops Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

22,343

28,039

22,343

28,039

CURRENT ASSETS

Debtors

6

37,855

42,335

Cash at bank

85,418

45,247

123,273

87,582

CREDITORS

Amounts falling due within one year

7

69,213

61,643

NET CURRENT ASSETS

54,060

25,939

TOTAL ASSETS LESS CURRENT
LIABILITIES

76,403

53,978

CREDITORS

Amounts falling due after more than one
year

8

-

(1,963

)

PROVISIONS FOR LIABILITIES

9

(4,816

)

(5,327

)

NET ASSETS

71,587

46,688

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

71,487

46,588

SHAREHOLDERS' FUNDS

71,587

46,688

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 30 July 2026 and were signed on its behalf by:

Mr K A White - Director

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 1 April 2024

100

70,869

70,969

Changes in equity

Profit for the year

-

11,219

Total comprehensive income

-

11,219

Dividends

-

(35,500

)

(35,500

)

Balance at 31 March 2025

100

46,588

46,688

Changes in equity

Profit for the year

-

64,429

Total comprehensive income

-

64,429

Dividends

-

(39,530

)

(39,530

)

Balance at 31 March 2026

100

71,487

71,587

1.	STATUTORY INFORMATION

White Worxs Ltd 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 represents the value of services supplied net of discounts and excluding value added tax. Turnover is recognised on stages of completion of services provided.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, has been fully amortised 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.

Tools and equipment

-

20% reducing balance basis

Motor vehicles

-

20% reducing balance basis

Computer equipment

-

33.3% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

5,000

AMORTISATION

At 1 April 2025

and 31 March 2026

5,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Tools and

Motor

Computer

equipment

vehicles

equipment

Totals

£

COST

At 1 April 2025

9,627

84,115

1,432

95,174

Additions

-

879

Disposals

-

(4,000

)

-

(4,000

)

At 31 March 2026

9,627

80,115

2,311

92,053

DEPRECIATION

At 1 April 2025

8,240

57,488

1,407

67,135

Charge for year

277

5,158

301

5,736

Eliminated on disposal

-

(3,161

)

-

(3,161

)

At 31 March 2026

8,517

59,485

1,708

69,710

NET BOOK VALUE

At 31 March 2026

1,110

20,630

603

22,343

At 31 March 2025

1,387

26,627

25

28,039

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

2,524

14,940

Prepayments and accrued income

35,331

27,395

37,855

42,335

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

BBLS (Bounce Back Loan Scheme)

1,863

10,248

Corporation tax

19,997

2,243

Social security and other taxes

7,336

5,327

VAT

25,845

29,309

Directors' current accounts

3,874

4,133

Accrued expenses

10,298

10,383

69,213

61,643

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

BBLS (Bounce Back Loan Scheme)

-

1,963

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

Accelerated capital allowances

4,816

5,327

Deferred

tax

£

Balance at 1 April 2025

5,327

Accelerated capital allowances

(511

)

Balance at 31 March 2026

4,816

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

£1

100

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £39,530 (2025 - £35,500) were paid to the directors .

K A White

Director

2026

2025

£

Amount due to related party at the balance sheet date

3,874

4,133