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REGISTERED NUMBER: 10444619 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

31 DECEMBER 2022 TO 30 NOVEMBER 2023

FOR

WHISPER CONTROLS LIMITED

WHISPER CONTROLS LIMITED (REGISTERED NUMBER: 10444619)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 31 DECEMBER 2022 TO 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WHISPER CONTROLS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 31 DECEMBER 2022 TO 30 NOVEMBER 2023







DIRECTORS: Mr J Arntsen





REGISTERED OFFICE: Eden House
Two Rivers Business Park
Witney
Oxfordshire
OX28 4BL





BUSINESS ADDRESS: Unit 21D
Avenue Two
Station Lane
Witney
Oxfordshire
OX28 4YG





REGISTERED NUMBER: 10444619 (England and Wales)





ACCOUNTANTS: Bronsens
Chartered Certified Accountants
Eden House
Two Rivers Business Park
Witney
Oxfordshire
OX28 4BL

WHISPER CONTROLS LIMITED (REGISTERED NUMBER: 10444619)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,161 1,908

CURRENT ASSETS
Stocks 108,790 -
Debtors 5 133,111 4,921
Cash at bank 759 98
242,660 5,019
CREDITORS
Amounts falling due within one year 6 511,294 187,161
NET CURRENT LIABILITIES (268,634 ) (182,142 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(267,473

)

(180,234

)

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings (268,473 ) (181,234 )
SHAREHOLDERS' FUNDS (267,473 ) (180,234 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2023 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2024 and were signed on its behalf by:





Mr J Arntsen - Director


WHISPER CONTROLS LIMITED (REGISTERED NUMBER: 10444619)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 31 DECEMBER 2022 TO 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Whisper Controls 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.

The financial statements are presented in pound sterling (£) which is the functional currency of the company and rounded to the nearest £.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


WHISPER CONTROLS LIMITED (REGISTERED NUMBER: 10444619)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 31 DECEMBER 2022 TO 30 NOVEMBER 2023

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Going concern
At 30 November 2023, the entity has a net liabilities position. However, the financial statements have been prepared on a going concern basis, due to the continued support of the Directors and shareholders.

Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 31 December 2022 2,329
Disposals (502 )
At 30 November 2023 1,827
DEPRECIATION
At 31 December 2022 421
Charge for period 428
Eliminated on disposal (183 )
At 30 November 2023 666
NET BOOK VALUE
At 30 November 2023 1,161
At 30 December 2022 1,908

WHISPER CONTROLS LIMITED (REGISTERED NUMBER: 10444619)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 31 DECEMBER 2022 TO 30 NOVEMBER 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.12.22
£    £   
Trade debtors 29,876 -
Other debtors 24,070 -
Blue Dot Services Ltd 24,983 -
Deferred tax asset
Tax losses carried forward 52,382 -
Prepayments 1,800 4,921
133,111 4,921

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.12.22
£    £   
Trade creditors 7,049 238
Amounts owed to group undertakings 210,000 87,123
Other creditors 132,860 200
Directors' loan accounts 159,600 99,600
Accrued expenses 1,785 -
511,294 187,161

7. DEFERRED TAX
£   
Credit to Income Statement during period (52,382 )
Balance at 30 November 2023 (52,382 )

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.12.22
value: £    £   
1,000 Ordinary £1 1,000 1,000

9. PENSION COMMITMENTS

The company operates a money purchase (defined contribution) pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £1,655 (2022 - £1,368). At 30 November 2023 £nil (31 December 2022 - £nil) was outstanding and is included in other creditors.

10. ULTIMATE CONTROLLING PARTY

Up to the 30 November 2023 the ultimate controlling party was Ridgespear Ltd, a company registered in England, who owned 60% of the issued share capital. Mr J Arntsen acquired these shares on 30 November 2023 to take his holding to 100% and is the ultimate controlling party of the company.