S.Whitehead(Ironfounders)Limited


Director	Peter Whitehead


Company Secretary	WHITEHEAD, Peter


Registered Address	Ocean Street Off Atlantic Street
	Broadheath
	Altrincham
	WA14 5DH


Registered Number	00483004 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		4,398		4,538
			4,398		4,538
Current assets
Stocks	4	8,402		11,496
Debtors	5	22,754		29,265
Cash at bank and on hand		256,932		251,683
		288,088		292,444
Creditors amounts falling due within one year	6	(27,100)		(29,181)
Net current assets (liabilities)			260,988		263,263
Total assets less current liabilities			265,386		267,801
Provisions for liabilities	7		(836)		(862)
Net assets			264,550		266,939
Capital and reserves
Called up share capital			4,950		4,950
Other reserves			2,760		2,760
Profit and loss account			256,840		259,229
Shareholders' funds			264,550		266,939

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 August 2026, and are signed on its behalf by:

Peter Whitehead
Director
Registered Company No. 00483004

S.Whitehead(Ironfounders)Limited

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	2
Plant and machinery	-	10
Vehicles	25	-
Office Equipment	-	20

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	4		5

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 February 25	8,105	60,613	43,449	7,443	119,610
Additions	-	-	-	357	357
At 31 January 26	8,105	60,613	43,449	7,800	119,967
Depreciation and impairment
At 01 February 25	5,835	58,403	43,449	7,385	115,072
Charge for year	162	304	-	31	497
At 31 January 26	5,997	58,707	43,449	7,416	115,569
Net book value
At 31 January 26	2,108	1,906	-	384	4,398
At 31 January 25	2,270	2,210	-	58	4,538

4.	Stocks

	2026	2025
	£	£
Raw materials and consumables	8,402	11,496
Total	8,402	11,496

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	16,523	26,179
Other debtors	3,127	-
Prepayments and accrued income	3,104	3,086
Total	22,754	29,265

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	10,343	5,897
Taxation and social security	51	6,697
Other creditors	10,633	10,594
Accrued liabilities and deferred income	6,073	5,993
Total	27,100	29,181


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	836	862
Total	836	862