REGISTERED NUMBER: 00648574 (England and Wales)

WHITEHOUSE GROUP HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J P Whitehouse

T N Whitehouse

REGISTERED OFFICE:

Britten Street

Redditch

Worcestershire

B97 6HD

REGISTERED NUMBER:

00648574 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Intangible assets

4

11,707

13,743

Tangible assets

5

721,130

721,442

Investments

6

300

-

733,137

735,185

CURRENT ASSETS

Stocks

-

300,242

Debtors

7

339,953

121,662

Cash at bank

24,098

55,194

364,051

477,098

CREDITORS

Amounts falling due within one year

8

36,866

189,249

NET CURRENT ASSETS

327,185

287,849

TOTAL ASSETS LESS CURRENT LIABILITIES

1,060,322

1,023,034

CREDITORS

Amounts falling due after more than one year

9

(57,636

)

(64,693

)

PROVISIONS FOR LIABILITIES

(163,843

)

(169,106

)

NET ASSETS

838,843

789,235

CAPITAL AND RESERVES

Called up share capital

33,303

33,303

Revaluation reserve

11

473,713

473,713

Retained earnings

331,827

282,219

838,843

789,235

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 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 13 July 2026 and were signed on its behalf by:

J P Whitehouse - Director

1.	STATUTORY INFORMATION

Whitehouse Group Holdings 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Website costs is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is shorter.

Land & buildings

-

Straight line over 50 years

Plant & Machinery

-

at varying rates on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 15 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

20,360

AMORTISATION

At 1 January 2025

6,617

Charge for year

2,036

At 31 December 2025

8,653

NET BOOK VALUE

At 31 December 2025

11,707

At 31 December 2024

13,743

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 January 2025

700,000

262,397

962,397

Additions

-

30,934

30,934

Disposals

-

(38,274

)

(38,274

)

At 31 December 2025

700,000

255,057

955,057

DEPRECIATION

At 1 January 2025

34,463

206,492

240,955

Charge for year

12,723

18,523

31,246

Eliminated on disposal

-

(38,274

)

(38,274

)

At 31 December 2025

47,186

186,741

233,927

NET BOOK VALUE

At 31 December 2025

652,814

68,316

721,130

At 31 December 2024

665,537

55,905

721,442

Included in cost or valuation of land and buildings is freehold land of £ 31,922 (2024 - £ 31,922 ) which is not depreciated.

Cost or valuation at 31 December 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2024

631,617

-

631,617

Cost

68,383

255,057

323,440

700,000

255,057

955,057

If the freehold property had not been revalued it would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

68,383

68,383

The freehold property was valued on open market basis on 21 March 2025 by John Truslove Chartered Surveyors .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST OR VALUATION

At 1 January 2025

21,871

Additions

29,108

Transfer to ownership

(21,871

)

At 31 December 2025

29,108

DEPRECIATION

At 1 January 2025

12,302

Charge for year

5,458

Transfer to ownership

(12,302

)

At 31 December 2025

5,458

NET BOOK VALUE

At 31 December 2025

23,650

At 31 December 2024

9,569

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

300

At 31 December 2025

300

NET BOOK VALUE

At 31 December 2025

300

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

12,001

112,002

Amounts owed by group undertakings

324,363

-

Other debtors

3,589

9,660

339,953

121,662

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

11,025

Hire purchase contracts (see note 10)

8,991

-

Trade creditors

-

71,372

Taxation and social security

-

43,433

Other creditors

27,875

63,419

36,866

189,249

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

46,119

64,693

Hire purchase contracts (see note 10)

11,517

-

57,636

64,693

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

32,091

46,119

10.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

8,991

-

Between one and five years

11,517

-

20,508

-

11.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

473,713

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

J P Whitehouse

Balance outstanding at start of year

437

-

Amounts advanced

-

437

Amounts repaid

(437

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

437

T N Whitehouse

Balance outstanding at start of year

367

-

Amounts advanced

-

367

Amounts repaid

(367

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

367

D Shakells

Balance outstanding at start of year

961

-

Amounts advanced

-

961

Amounts repaid

(961

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

961

13.	ULTIMATE CONTROLLING PARTY

The company has no ultimate controlling party due to the diversified share capital.