WHITELEY'S GARDENS & FARM LTD


Directors	WHITELEY, Anne Victoria
	WHITELEY, Bryn


Registered Address	Prospect Farm
	Roker Lane
	Pudsey
	LS28 9LR


Registered Number	13002886 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		49,902		66,012
			49,902		66,012
Current assets
Stocks		1,860		2,480
Debtors	4	7,667		5,059
Cash at bank and on hand		366,267		322,664
		375,794		330,203
Creditors amounts falling due within one year	5	(236,910)		(203,595)
Net current assets (liabilities)			138,884		126,608
Total assets less current liabilities			188,786		192,620
Provisions for liabilities			(9,481)		(12,542)
Net assets			179,305		180,078
Capital and reserves
Called up share capital			100		100
Profit and loss account			179,205		179,978
Shareholders' funds			179,305		180,078

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 18 August 2026, and are signed on its behalf by:

WHITELEY, Bryn
Director
Registered Company No. 13002886

WHITELEY'S GARDENS & FARM LTD

Notes to the Financial Statements
for the year ended 31 December 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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Defined contribution pension plan
	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.

	Current 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.

Current 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.

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.

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


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	25	-
Vehicles	25	-
Office Equipment	-	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		5

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	78,346	55,642	270	962	135,220
Additions	707	-	-	-	707
At 31 December 25	79,053	55,642	270	962	135,927
Depreciation and impairment
At 01 January 25	42,602	25,645	185	776	69,208
Charge for year	9,113	7,499	21	184	16,817
At 31 December 25	51,715	33,144	206	960	86,025
Net book value
At 31 December 25	27,338	22,498	64	2	49,902
At 31 December 24	35,744	29,997	85	186	66,012

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	3,207	1,379
Other debtors	4,460	3,680
Total	7,667	5,059

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	11,676	-
Taxation and social security	32,663	28,778
Other creditors	192,571	174,817
Total	236,910	203,595

6.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the directors of £190,598 (2024: £172,802). The loans were interest free, with no fixed date for repayment.