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REGISTERED NUMBER: 14972354 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

WHITFIELD CAPITAL INVESTMENTS LTD

WHITFIELD CAPITAL INVESTMENTS LTD (REGISTERED NUMBER: 14972354)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WHITFIELD CAPITAL INVESTMENTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Mr T P Holland
Mrs D J Holland
Mr R A Holland
Mr P A Holland
Mr W D Holland





REGISTERED OFFICE: Whitfield House
Wood Stanway
Cheltenham
Gloucestershire
GL54 5PG





REGISTERED NUMBER: 14972354 (England and Wales)





ACCOUNTANTS: David Beckman & Co Ltd
62 The Street
Ashtead
Surrey
KT21 1AT

WHITFIELD CAPITAL INVESTMENTS LTD (REGISTERED NUMBER: 14972354)

BALANCE SHEET
30 JUNE 2024

Notes £   
FIXED ASSETS
Investments 4 3,860,315

CURRENT ASSETS
Cash at bank 5,399

CREDITORS
Amounts falling due within one year 5 (3,863,996 )
NET CURRENT LIABILITIES (3,858,597 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,718

CAPITAL AND RESERVES
Called up share capital 120
Retained earnings 1,598
1,718

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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 5 March 2025 and were signed on its behalf by:





Mr T P Holland - Director


WHITFIELD CAPITAL INVESTMENTS LTD (REGISTERED NUMBER: 14972354)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Whitfield Capital Investments Ltd 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
The financial statements have been prepared on the historical cost basis except for the modification to a fair value basis if required.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments and other debtors and creditors.

Basic financial assets
Basic financial assets, which include loan notes, debtors and cash and bank balances, are initially recognised at transaction price less any impairment. Debt instruments are then subsequently carried at amortised cost.

Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

Pension costs and other post-retirement benefits
The company makes pension contributions to certain directors' personal pension schemes which are recognised as an expense in the period in which they are incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 .

4. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
£   
Purchase of loan notes 3,860,315

WHITFIELD CAPITAL INVESTMENTS LTD (REGISTERED NUMBER: 14972354)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 573
Other creditors 3,863,423
3,863,996