REGISTERED NUMBER: 08854880 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

WHITE & LUCKMAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S C Baker

J J E Clover

REGISTERED OFFICE:

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

REGISTERED NUMBER:

08854880 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

48,971

46,491

48,971

46,491

CURRENT ASSETS

Debtors

6

100,420

76,803

Cash at bank and in hand

2,719

906

103,139

77,709

CREDITORS

Amounts falling due within one year

7

79,941

62,681

NET CURRENT ASSETS

23,198

15,028

TOTAL ASSETS LESS CURRENT LIABILITIES

72,169

61,519

CREDITORS

Amounts falling due after more than one year

8

72,168

61,501

NET ASSETS

1

18

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

-

17

1

18

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 October 2026 and were signed on its behalf by:

S C Baker - Director

1.	STATUTORY INFORMATION

White & Luckman 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, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

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.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

20% on cost

Office equipmt

-

20% on cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

Cost

At 1 April 2025

and 31 March 2026

20,000

3,000

23,000

Amortisation

At 1 April 2025

and 31 March 2026

20,000

3,000

23,000

Net book value

At 31 March 2026

-

-

-

At 31 March 2025

-

-

-

5.	TANGIBLE FIXED ASSETS

Motor

Office

vehicles

equipmt

Totals

£

£

£

Cost

At 1 April 2025

57,001

4,710

61,711

Additions

13,856

2,645

16,501

At 31 March 2026

70,857

7,355

78,212

Depreciation

At 1 April 2025

11,920

3,300

15,220

Charge for year

12,985

1,036

14,021

At 31 March 2026

24,905

4,336

29,241

Net book value

At 31 March 2026

45,952

3,019

48,971

At 31 March 2025

45,081

1,410

46,491

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

16,400

35,072

Other debtors

84,020

41,731

100,420

76,803

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,493

15,447

Hire purchase contracts

9,582

12,609

Taxation and social security

58,052

30,582

Other creditors

6,814

4,043

79,941

62,681

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

35,334

31,220

Hire purchase contracts

36,834

30,281

72,168

61,501

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

S C Baker

Balance outstanding at start of year

(34,593

)

(9,997

)

Amounts advanced

(82,180

)

(46,996

)

Amounts repaid

50,470

22,400

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(66,303

)

(34,593

)

Interest was charged on these loans at HM Revenue & Customs official rate of interest.