REGISTERED NUMBER: 07871101 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Whites PHS Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E. White

Mrs. H. White

SECRETARY:

Mrs. H. White

REGISTERED OFFICE:

18 Dorchester Road

Grimstone

Dorchester

Dorset

DT2 9NA

REGISTERED NUMBER:

07871101 (England and Wales)

ACCOUNTANTS:

RWB Tax Consultants Limited

G8 Lynch Lane Offices

79 Lynch Lane

Weymouth

Dorset

DT4 9DN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

51,785

40,599

51,785

40,599

CURRENT ASSETS

Stocks

6,000

2,000

Debtors

6

68,126

50,061

Cash at bank and in hand

104,463

226,409

178,589

278,470

CREDITORS

Amounts falling due within one year

7

92,621

147,388

NET CURRENT ASSETS

85,968

131,082

TOTAL ASSETS LESS CURRENT LIABILITIES

137,753

171,681

PROVISIONS FOR LIABILITIES

13,335

10,759

NET ASSETS

124,418

160,922

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

124,318

160,822

SHAREHOLDERS' FUNDS

124,418

160,922

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 21 August 2026 and were signed on its behalf by:

E. White - Director

1.	STATUTORY INFORMATION

Whites PHS 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, 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.

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance and 15% on reducing balance

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

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 13 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

10,000

AMORTISATION

At 1 January 2025

and 31 December 2025

10,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

157,142

Additions

30,410

Disposals

(15,492

)

At 31 December 2025

172,060

DEPRECIATION

At 1 January 2025

116,543

Charge for year

17,156

Eliminated on disposal

(13,424

)

At 31 December 2025

120,275

NET BOOK VALUE

At 31 December 2025

51,785

At 31 December 2024

40,599

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

66,861

17,654

Other debtors

1,265

32,407

68,126

50,061

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

-

9,478

Trade creditors

48,092

21,283

Taxation and social security

38,187

95,901

Other creditors

6,342

20,726

92,621

147,388

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.12.25

31.12.24

£

£

E. White

Balance outstanding at start of year

32,407

21,142

Amounts advanced

1,181

91,606

Amounts repaid

(32,323

)

(80,341

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,265

32,407

Interest has been charged on overdrawn balance at HMRC official rate of interest.