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Registered number: 12156860
Whitehart Group Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Asquith Accountants Ltd
Rowan House
7 West Bank
Scarborough
North Yorkshire
YO12 4DX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12156860
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 657,000 657,000
Investments 5 200 200
657,200 657,200
Creditors: Amounts Falling Due Within One Year 6 (181,969 ) (374,131 )
NET CURRENT ASSETS (LIABILITIES) (181,969 ) (374,131 )
TOTAL ASSETS LESS CURRENT LIABILITIES 475,231 283,069
Creditors: Amounts Falling Due After More Than One Year 7 (364,476 ) (172,033 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,582 ) (14,582 )
NET ASSETS 96,173 96,454
CAPITAL AND RESERVES
Called up share capital 9 200 200
Fair value reserve 10 62,164 62,164
Profit and Loss Account 33,809 34,090
SHAREHOLDERS' FUNDS 96,173 96,454
Page 1
Page 2
For the year ending 31 January 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs B L Hilton
Director
Mrs S Jansen Van Rensburg
Director
Mrs S E White
Director
Mr D P White
Director
11 May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Whitehart Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12156860 . The registered office is 4 Prospect Street, Bridlington, YO15 2AJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.4. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
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4. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 657,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 580,254 580,254
Investment property was valued on an open market basis by the directors.
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 February 2025 200
As at 31 January 2026 200
Provision
As at 1 February 2025 -
As at 31 January 2026 -
Net Book Value
As at 31 January 2026 200
As at 1 February 2025 200
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts - 13,400
Amounts owed to group undertakings 180,908 240,765
Other creditors 1,061 119,966
181,969 374,131
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 364,476 172,033
8. Secured Creditors
Of the creditors the following amounts are secured by a charge over the investment properties held by the company.
2026 2025
£ £
Bank loans and overdrafts 364,476 184,476
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
10. Reserves
Fair Value Reserve
£
As at 1 February 2025 62,164
As at 31 January 2026 62,164
11. Related Party Transactions
At the year-end the company owed £180,908 (2024: £240,765) in interest-free loans to group undertakings.
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