A R White Building Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 05834184

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		163,598		120,701

			163,598		120,701
CURRENT ASSETS
Debtors	6	25,590		12,293
Cash at bank and in hand		19,681		7,546

		45,271		19,839
Creditors: Amounts Falling Due Within One Year	7	(328,045 )		(316,750 )

NET CURRENT ASSETS (LIABILITIES)			(282,774 )		(296,911 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(119,176 )		(176,210 )

Creditors: Amounts Falling Due After More Than One Year	8		(51,906 )		(45,707 )

NET LIABILITIES			(171,082 )		(221,917 )

CAPITAL AND RESERVES
Called up share capital	10		1		1
Income Statement			(171,083 )		(221,918 )

SHAREHOLDERS' FUNDS			(171,082)		(221,917)

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A R White Building Limited

Statement of Financial Position (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement.

On behalf of the board

Adrian White

Director

25/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A R White Building Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05834184 . The registered office is Trent View Farm, 60 Burton Road, Repton, Derbyshire, DE65 6FN.

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. Going Concern Disclosure

The directors consider that the company will continue to operate based on the current financial information and continued support of the bank and directors. On the basis the directors consider it appropriate to prepare the accounts on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10% Reducing balance
Motor Vehicles	25% Reducing balance
Computer Equipment	25% Reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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A R White Building Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 June 2024	156,145	72,200	195	228,540
Additions	85,435	-	-	85,435
Disposals	(17,500 )	-	-	(17,500 )

As at 31 May 2025	224,080	72,200	195	296,475

Depreciation
As at 1 June 2024	81,046	26,708	85	107,839
Provided during the period	13,637	11,373	28	25,038

As at 31 May 2025	94,683	38,081	113	132,877

Net Book Value
As at 31 May 2025	129,397	34,119	82	163,598

As at 1 June 2024	75,099	45,492	110	120,701

5. Stocks

	2025		2024
	£		£

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	25,590	11,746
Other debtors	-	547

	25,590	12,293

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	23,391	13,600
Trade creditors	45,874	43,588
Bank loans and overdrafts	10,000	8,795
Other creditors	240,293	241,701
Taxation and social security	8,487	9,066

	328,045	316,750

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	51,072	33,668
Bank loans	834	12,039

	51,906	45,707

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A R White Building Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	23,391	13,600
Later than one year and not later than five years	51,072	33,668

	74,463	47,268
Less: Finance charges allocated to future periods	-	-

	74,463	47,268

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

11. Directors Advances, Credits and Guarantees

Included within creditors are the following loans from the directors.

	As at 1 June 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2025
	£	£	£	£	£
Mr Adrian White	212,793	(13,797 )	12,268	-	211,263

The above loan is unsecured, interest free and repayable on demand.

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