REGISTERED NUMBER: 02141228 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

WHITE ROSE ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTOR:

M D Fairclough

REGISTERED OFFICE:

5 Grasmere Close

Guildford

Surrey

GU1 2TG

REGISTERED NUMBER:

02141228 (England and Wales)

ACCOUNTANTS:

Russell & Co

Station House

Station Approach

East Horsley

Surrey

KT24 6QX

FIXED ASSETS

Intangible assets

4

180,000

180,000

Tangible assets

5

51,498

76,494

231,498

256,494

CURRENT ASSETS

Debtors

6

24,368

18,693

Cash at bank and in hand

18,477

29,189

42,845

47,882

CREDITORS

Amounts falling due within one year

7

62,889

55,475

NET CURRENT LIABILITIES

(20,044

)

(7,593

)

TOTAL ASSETS LESS CURRENT LIABILITIES

211,454

248,901

CREDITORS

Amounts falling due after more than one year

8

34,429

43,292

NET ASSETS

177,025

205,609

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

176,925

205,509

SHAREHOLDERS' FUNDS

177,025

205,609

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 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 25 September 2026 and were signed by:

M D Fairclough - Director

1.	STATUTORY INFORMATION

White Rose Associates 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 is not amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

180,000

NET BOOK VALUE

At 31 December 2025

180,000

At 31 December 2024

180,000

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

40,412

45,312

61,202

6,165

153,091

DEPRECIATION

At 1 January 2025

21,437

27,738

22,951

4,471

76,597

Charge for year

4,744

4,393

15,300

559

24,996

At 31 December 2025

26,181

32,131

38,251

5,030

101,593

NET BOOK VALUE

At 31 December 2025

14,231

13,181

22,951

1,135

51,498

At 31 December 2024

18,975

17,574

38,251

1,694

76,494

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,663

2,734

Other debtors

22,705

15,959

24,368

18,693

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,826

17,264

Trade creditors

3,022

2,182

Taxation and social security

26,487

28,792

Other creditors

23,554

7,237

62,889

55,475

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

34,429

43,292

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Russell & Co

Station House

Station Approach

East Horsley

Surrey

KT24 6QX

Date: .............................................