White Horse Services (C & B) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08491640 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MARCH 2025 TO 30 APRIL 2026

FOR

WHITE HORSE SERVICES (C & B) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr K R J Brooking

REGISTERED OFFICE:

The White Horse Service Station

Middle Wallop

Stockbridge

Hampshire

SO20 8DZ

REGISTERED NUMBER:

08491640 (England and Wales)

ACCOUNTANTS:

Hysons

Chartered Accountants

14 London Street

Andover

Hampshire

SP10 2PA

FIXED ASSETS

Tangible assets

4

56,870

20,239

CURRENT ASSETS

Stocks

5

181,812

131,790

Debtors

6

858,586

746,061

Cash at bank and in hand

53,315

130,703

1,093,713

1,008,554

CREDITORS

Amounts falling due within one year

7

285,927

300,900

NET CURRENT ASSETS

807,786

707,654

TOTAL ASSETS LESS CURRENT
LIABILITIES

864,656

727,893

CREDITORS

Amounts falling due after more than
one year

8

(5,000

)

(19,000

)

PROVISIONS FOR LIABILITIES

(11,750

)

(1,523

)

NET ASSETS

847,906

707,370

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

847,806

707,270

SHAREHOLDERS' FUNDS

847,906

707,370

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2026 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 9 October 2026 and were signed by:

Mr K R J Brooking - Director

1.	STATUTORY INFORMATION

White Horse Services (C & B) 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.

The current reporting period covers the extended period from 1 March 2025 to 30 April 2026 (14 months), following a change in the company's accounting reference date.

The comparative figures shown in the income statement and related notes cover the 12 month period ended 28 February 2025. Consequently the comparative amounts presented are not entirely comparable to the current period.

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.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

25% on reducing balance

Office and computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value. Cost is ascertained on a FIFO basis from the invoiced amount charged by suppliers. Net realisable value represents estimated selling price.

Taxation

Taxation for the period 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 period 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 period was 24 (2025 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Office

Fixtures

and

Plant and

and

computer

machinery

fittings

equipment

Totals

£

COST

At 1 March 2025

60,241

50,989

40,402

151,632

Additions

9,551

40,679

15,581

65,811

At 30 April 2026

69,792

91,668

55,983

217,443

DEPRECIATION

At 1 March 2025

58,324

43,543

29,526

131,393

Charge for period

3,325

13,540

12,315

29,180

At 30 April 2026

61,649

57,083

41,841

160,573

NET BOOK VALUE

At 30 April 2026

8,143

34,585

14,142

56,870

At 28 February 2025

1,917

7,446

10,876

20,239

5.

STOCKS

2026

2025

£

Goods for resale

179,630

129,260

Stock of uniforms & packaging

2,182

2,530

181,812

131,790

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

69,853

75,455

Amounts owed by group undertakings

767,690

662,696

Other debtors

9,934

5,821

Directors' current accounts

2,369

725

Prepayments

8,740

1,364

858,586

746,061

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

219,942

212,108

Tax

37,265

54,226

Social security and other taxes

4,407

6,263

VAT

3,624

10,415

Other creditors

2,857

1,908

Accruals and deferred income

12,000

Accrued expenses

5,832

3,980

285,927

300,900

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2026

2025

£

Accruals and deferred income

5,000

19,000

9.	CONTINGENT LIABILITIES

A related company's bank facility is secured by a fixed and floating charge over all of the assets and undertakings of this company both present and future. At 30 April 2026 this amounted to £327,000 (28 February 2025 £385,762).

10.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £16,000 (2025 - £32,000). This amount is in relation to operating lease commitments which are payable over the next year.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 April 2026 and the year ended 28 February 2025:

2026

2025

£

Mr K R J Brooking

Balance outstanding at start of period

453

209

Amounts advanced

1,916

244

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

2,369

453

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies where any subsidiary that is party to the transaction is wholly owned within the group or where transactions have been undertaken under normal market conditions.