REGISTERED NUMBER: 08235594 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Whitespider Enterprise Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Lees

J S Malcolm

REGISTERED OFFICE:

Arlington Business Centre

Millshaw Park Lane

Leeds

LS11 0NE

REGISTERED NUMBER:

08235594 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Intangible assets

4

9,319

-

Tangible assets

5

172,463

105,457

181,782

105,457

CURRENT ASSETS

Debtors

6

1,008,442

1,808,603

Cash at bank

175,471

79,344

1,183,913

1,887,947

CREDITORS

Amounts falling due within one year

7

1,171,818

1,764,859

NET CURRENT ASSETS

12,095

123,088

TOTAL ASSETS LESS CURRENT LIABILITIES

193,877

228,545

CREDITORS

Amounts falling due after more than one year

8

(150,728

)

(160,588

)

PROVISIONS FOR LIABILITIES

(43,117

)

(26,364

)

NET ASSETS

32

41,593

RESERVES

Retained earnings

32

41,593

SHAREHOLDERS' FUNDS

32

41,593

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 25 August 2026 and were signed on its behalf by:

P Lees - Director

1.	STATUTORY INFORMATION

Whitespider Enterprise Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% reducing balance

Computer equipment

-

33% straight line

Tangible assets are initially recognised at 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.

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 37 (2024 - 36 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

11,649

At 31 December 2025

11,649

AMORTISATION

Charge for year

2,330

At 31 December 2025

2,330

NET BOOK VALUE

At 31 December 2025

9,319

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

29,971

78,345

124,275

232,591

Additions

5,124

61,840

55,087

122,051

Disposals

(740

)

-

-

(740

)

At 31 December 2025

34,355

140,185

179,362

353,902

DEPRECIATION

At 1 January 2025

16,276

28,767

82,091

127,134

Charge for year

2,910

21,413

30,296

54,619

Eliminated on disposal

(314

)

-

-

(314

)

At 31 December 2025

18,872

50,180

112,387

181,439

NET BOOK VALUE

At 31 December 2025

15,483

90,005

66,975

172,463

At 31 December 2024

13,695

49,578

42,184

105,457

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

444,481

868,625

Other debtors

145,564

107,390

Invoice finance

165,128

522,226

Directors' current accounts

149,905

112,554

Prepayments and accrued income

103,364

197,808

1,008,442

1,808,603

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

44,945

40,725

Hire purchase contracts

18,919

11,436

Trade creditors

165,401

339,856

Tax

55,945

-

Social security and other taxes

71,591

60,533

VAT

190,686

242,600

Other creditors

16,290

20,679

Directors' current accounts

-

601

Accruals and deferred income

608,041

1,048,429

1,171,818

1,764,859

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

57,542

106,707

Hire purchase contracts

93,186

53,881

150,728

160,588

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

44,945

40,725

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

106,707

Amounts falling due between two and five years:

Bank loans - 2-5 years

57,542

-

10.	SECURED DEBTS

The bank loan is secured by fixed charges over the assets of the company.

11.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

470

Share capital 1

.01p

-

-

470

Share capital 2

.01p

-

-

60

Share capital 3

.01p

-

-

-

-