Registration number: 08029100

G. Whittle Joiners & Builders Ltd

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

G. Whittle Joiners & Builders Ltd

Company Information

Directors

Mrs CA Whittle Mr P Whittle Mr HG Whittle

Registered office

352 Tag Lane Ingol Preston Lancashire PR2 3UY

Accountants

McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

G. Whittle Joiners & Builders Ltd

(Registration number: 08029100)
Statement of Financial Position as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	447,197	382,620
Current assets
Stocks	6	73,272	61,812
Debtors	7	587,973	787,321
Cash at bank and in hand		1,271,518	1,403,912
		1,932,763	2,253,045
Creditors: Amounts falling due within one year	8	(324,921)	(290,110)
Net current assets		1,607,842	1,962,935
Total assets less current liabilities		2,055,039	2,345,555
Provisions for liabilities		(56,846)	(40,695)
Net assets		1,998,193	2,304,860
Capital and reserves
Called up share capital		101	101
Retained earnings		1,998,092	2,304,759
Shareholders' funds		1,998,193	2,304,860

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 10 September 2026 and signed on its behalf by:
 

G. Whittle Joiners & Builders Ltd

(Registration number: 08029100)
Statement of Financial Position as at 31 March 2026 (continued)

......................................... Mr HG Whittle Director

G. Whittle Joiners & Builders Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
352 Tag Lane
Ingol
Preston
Lancashire
PR2 3UY

These financial statements were authorised for issue by the Board on 10 September 2026.

2	Accounting policies

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

G. Whittle Joiners & Builders Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	20% Straight Line Method
Motor Vehicles	33% Straight Line Method
Computer Equipment	33% Straight Line Method

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

G. Whittle Joiners & Builders Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2025 - 11).

G. Whittle Joiners & Builders Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	33,000	33,000
At 31 March 2026	33,000	33,000
Amortisation
At 1 April 2025	33,000	33,000
At 31 March 2026	33,000	33,000
Carrying amount
At 31 March 2026	-	-

5	Tangible assets

	Land and buildings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	219,815	199,930	15,568	269,947	705,260
Additions	-	109,328	-	47,598	156,926
Disposals	-	(25,000)	-	-	(25,000)
At 31 March 2026	219,815	284,258	15,568	317,545	837,186
Depreciation
At 1 April 2025	-	154,647	13,912	154,081	322,640
Charge for the year	-	45,561	1,488	45,300	92,349
Eliminated on disposal	-	(25,000)	-	-	(25,000)
At 31 March 2026	-	175,208	15,400	199,381	389,989
Carrying amount
At 31 March 2026	219,815	109,050	168	118,164	447,197
At 31 March 2025	219,815	45,283	1,656	115,866	382,620

G. Whittle Joiners & Builders Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

5	Tangible assets (continued)

Included within the net book value of land and buildings above is £219,815 (2025 - £219,815) in respect of freehold land and buildings.
 

6

Stocks

	2026 £	2025 £
Work in progress	73,272	61,812

7

Debtors

Current	2026 £	2025 £
Trade debtors	294,863	474,734
Prepayments	15,001	11,646
Other debtors	278,109	300,941
	587,973	787,321

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	37,557	57,150
Taxation and social security	268,965	218,343
Accruals and deferred income	6,674	4,022
Other creditors	11,725	10,595
	324,921	290,110

9	Related party transactions