WHITES BEACONSFIELD LIMITED


Directors	BRITTAN, Oliver James Edward
	IVEN-BRITTAN, Toby James Henry
	JANSONS, Tomas
	PRYOR, James Richard Luke


Registered Address	11 Penn Road
	Beaconsfield
	HP9 2PN


Registered Number	09313438 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		7,900		10,739
Tangible assets	4		128,207		96,203
			136,107		106,942
Current assets
Stocks		373,065		294,619
Debtors	5	319,735		165,353
Cash at bank and on hand		203,920		603,209
		896,720		1,063,181
Creditors amounts falling due within one year	6	(2,057,361)		(1,381,991)
Net current assets (liabilities)			(1,160,641)		(318,810)
Total assets less current liabilities			(1,024,534)		(211,868)
Creditors amounts falling due after one year	7		(88,694)		(53,492)
Net assets			(1,113,228)		(265,360)
Capital and reserves
Called up share capital			6		6
Share premium			442,607		442,595
Profit and loss account			(1,555,841)		(707,961)
Shareholders' funds			(1,113,228)		(265,360)

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 Directors acknowledge 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 Board of Directors on 26 August 2026, and are signed on its behalf by:

IVEN-BRITTAN, Toby James Henry
Director
Registered Company No. 09313438

WHITES BEACONSFIELD LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The financial statements have been prepared on a going concern basis. The directors consider the company has adequate resources to continue in operational existence for the foreseeable future.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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.

	Intangible assets
	Intangible assets are stated at cost less amortisation and impairment. Amortisation is charged on a straight-line basis over 5 years.

	Tangible fixed assets and depreciation
	Property, plant and equipment is stated at cost less depreciation and impairment. Depreciation is provided to write off cost, less estimated residual value, on a straight-line basis over the assets’ useful economic lives as follows:


		Straight line (years)
	Fixtures and fittings	5
	Vehicles	3
	Office Equipment	4

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are stated at the lower of cost and estimated selling price less costs to sell. Provision is made for slow-moving and obsolete items. Work in progress is valued at the lower of cost and estimated selling price less costs to complete and sell, using percentage of completion where appropriate.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		8

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 December 24	14,196	14,196
At 30 November 25	14,196	14,196
Amortisation and impairment
At 01 December 24	3,457	3,457
Charge for year	2,839	2,839
At 30 November 25	6,296	6,296
Net book value
At 30 November 25	7,900	7,900
At 30 November 24	10,739	10,739

4.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 December 24	67,700	35,983	21,866	125,549
Additions	53,950	-	4,632	58,582
At 30 November 25	121,650	35,983	26,498	184,131
Depreciation and impairment
At 01 December 24	7,602	18,711	3,033	29,346
Charge for year	15,496	4,318	6,764	26,578
At 30 November 25	23,098	23,029	9,797	55,924
Net book value
At 30 November 25	98,552	12,954	16,701	128,207
At 30 November 24	60,098	17,272	18,833	96,203

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	38,809	-
Other debtors	266,337	70,623
Prepayments and accrued income	14,589	94,730
Total	319,735	165,353

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	961,190	501,462
Bank borrowings and overdrafts	489,138	615,778
Taxation and social security	136,842	150,442
Finance lease and HP contracts	9,085	9,627
Other creditors	441,054	1,141
Accrued liabilities and deferred income	20,052	103,541
Total	2,057,361	1,381,991

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	6,227
Other creditors	88,694	47,265
Total	88,694	53,492

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	97,779		56,893


	Hire purchase obligations of £97,779 (2024: £56,893) are secured on the assets to which they relate.

9.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
BRITTAN, Oliver James Edward	26,573	3,408	5,752	24,229
IVEN-BRITTAN, Toby James Henry	16,135	1,803	10,121	7,817
	42,708	5,211	15,873	32,046


	The advances are interest-free and repayable on demand.

10.	Share capital
	The company has issued 56,995 ordinary shares of £0.0001 each, fully paid.

11.	Controlling party
	The company has no ultimate controlling party. Control is considered to be exercised collectively by the directors and shareholders.