REGISTERED NUMBER: 12329121 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

White Mountain Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Antrobus

REGISTERED OFFICE:

36A Market Street

New Mills

High Peak

SK22 4AA

REGISTERED NUMBER:

12329121 (England and Wales)

ACCOUNTANTS:

DLA Chartered Accountants

36A Market Street

New Mills

High Peak

SK22 4AA

FIXED ASSETS

Tangible assets

4

68,841

32,340

CURRENT ASSETS

Debtors

5

147,332

244,984

Cash at bank

9,355

20,530

156,687

265,514

CREDITORS

Amounts falling due within one year

6

168,553

270,577

NET CURRENT LIABILITIES

(11,866

)

(5,063

)

TOTAL ASSETS LESS CURRENT LIABILITIES

56,975

27,277

CREDITORS

Amounts falling due after more than one year

7

82,557

27,111

NET (LIABILITIES)/ASSETS

(25,582

)

166

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(25,682

)

66

(25,582

)

166

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 July 2026 and were signed by:

D Antrobus - Director

1.	STATUTORY INFORMATION

White Mountain Consulting 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.

Turnover

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

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 the shorter.

Improvements to property

-

15% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 December 2024

1,240

1,347

164

Additions

-

-

-

Disposals

-

-

-

At 30 November 2025

1,240

1,347

164

DEPRECIATION

At 1 December 2024

353

858

112

Charge for year

133

122

13

Eliminated on disposal

-

-

-

At 30 November 2025

486

980

125

NET BOOK VALUE

At 30 November 2025

754

367

39

At 30 November 2024

887

489

52

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

68,400

3,028

74,179

Additions

89,630

-

89,630

Disposals

(68,400

)

-

(68,400

)

At 30 November 2025

89,630

3,028

95,409

DEPRECIATION

At 1 December 2024

38,173

2,343

41,839

Charge for year

22,408

226

22,902

Eliminated on disposal

(38,173

)

-

(38,173

)

At 30 November 2025

22,408

2,569

26,568

NET BOOK VALUE

At 30 November 2025

67,222

459

68,841

At 30 November 2024

30,227

685

32,340

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

Motor

vehicles

£

COST

Additions

89,630

At 30 November 2025

89,630

DEPRECIATION

Charge for year

22,408

At 30 November 2025

22,408

NET BOOK VALUE

At 30 November 2025

67,222

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

49,490

172,727

Directors' current accounts

73,153

54,024

Tax

24,689

18,233

147,332

244,984

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

54,466

61,404

Other loans

9,647

9,647

Hire purchase contracts

11,450

38,335

Trade creditors

20,914

48,728

Tax

47,421

61,084

Social security and other taxes

716

4,065

VAT

21,459

45,114

Accrued expenses

2,480

2,200

168,553

270,577

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans - 1-2 years

8,822

8,044

Bank loans - 2-5 years

6,880

6,204

Other loans - 1-2 years

3,216

9,647

Other loans - 2-5 years

-

3,216

Hire purchase contracts

63,639

-

82,557

27,111

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

D Antrobus

Balance outstanding at start of year

54,024

-

Amounts advanced

19,129

54,024

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

73,153

54,024