WHYTE HOLDINGS LTD


Directors	WHYTE, David Leslie
	WHYTE, Helen Marie


Registered Address	Westgate House
	1 Westgate
	Wetherby
	LS22 6LL


Place of Business	High Row
	Reeth
	Richmond
	DL11 6SZ


Registered Number	11938924 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		48,859		57,012
			48,859		57,012
Current assets
Stocks	4	12,492		15,687
Debtors	5	20,451		19,906
Cash at bank and on hand		30,322		28,359
		63,265		63,952
Creditors amounts falling due within one year	6	(203,453)		(144,608)
Net current assets (liabilities)			(140,188)		(80,656)
Total assets less current liabilities			(91,329)		(23,644)
Creditors amounts falling due after one year	7		(3,333)		(8,333)
Net assets			(94,662)		(31,977)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(94,664)		(31,979)
Shareholders' funds			(94,662)		(31,977)

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 13 October 2026, and are signed on its behalf by:

WHYTE, David Leslie
Director

WHYTE, Helen Marie
Director

Registered Company No. 11938924

WHYTE HOLDINGS LTD

Notes to the Financial Statements
for the year ended 31 January 2026

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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	9
Fixtures and fittings	10	-

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. 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. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

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. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	14		15

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 February 25	50,000	54,338	104,338
Additions	-	1,397	1,397
At 31 January 26	50,000	55,735	105,735
Depreciation and impairment
At 01 February 25	28,853	18,473	47,326
Charge for year	5,824	3,726	9,550
At 31 January 26	34,677	22,199	56,876
Net book value
At 31 January 26	15,323	33,536	48,859
At 31 January 25	21,147	35,865	57,012

4.	Stocks

	2026	2025
	£	£
Raw materials and consumables	12,492	15,687
Total	12,492	15,687

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	340	71
Prepayments and accrued income	8,625	8,349
Total	8,965	8,420

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	19,302	11,972
Bank borrowings and overdrafts	101,992	62,048
Taxation and social security	23,947	12,940
Other creditors	52,921	51,198
Accrued liabilities and deferred income	5,291	6,450
Total	203,453	144,608

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	3,333	8,333
Total	3,333	8,333