Silverfin false false 31/03/2025 01/04/2024 31/03/2025 G E Cooke 10/12/2020 H Cooke 10/12/2020 19 June 2025 The principal activity of the company continued to be that of a holding company. 13074570 2025-03-31 13074570 bus:Director1 2025-03-31 13074570 bus:Director2 2025-03-31 13074570 2024-03-31 13074570 core:CurrentFinancialInstruments 2025-03-31 13074570 core:CurrentFinancialInstruments 2024-03-31 13074570 core:ShareCapital 2025-03-31 13074570 core:ShareCapital 2024-03-31 13074570 core:RetainedEarningsAccumulatedLosses 2025-03-31 13074570 core:RetainedEarningsAccumulatedLosses 2024-03-31 13074570 1 2025-03-31 13074570 1 2024-03-31 13074570 bus:OrdinaryShareClass1 2025-03-31 13074570 2024-04-01 2025-03-31 13074570 bus:FilletedAccounts 2024-04-01 2025-03-31 13074570 bus:SmallEntities 2024-04-01 2025-03-31 13074570 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 13074570 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13074570 bus:Director1 2024-04-01 2025-03-31 13074570 bus:Director2 2024-04-01 2025-03-31 13074570 2023-04-01 2024-03-31 13074570 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 13074570 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 13074570 (England and Wales)

WHARRAM PERCY LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

WHARRAM PERCY LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

WHARRAM PERCY LIMITED

COMPANY INFORMATION

For the financial year ended 31 March 2025
WHARRAM PERCY LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025
DIRECTORS G E Cooke
H Cooke
REGISTERED OFFICE 22 Wycombe End
Beaconsfield
Buckinghamshire
HP9 1NB
United Kingdom
COMPANY NUMBER 13074570 (England and Wales)
ACCOUNTANT S&W Partners (Thames Valley) Limited
22 Wycombe End
Beaconsfield
Buckinghamshire
HP9 1NB
WHARRAM PERCY LIMITED

BALANCE SHEET

As at 31 March 2025
WHARRAM PERCY LIMITED

BALANCE SHEET (continued)

As at 31 March 2025
Note 2025 2024
£ £
Fixed assets
Investments 3 100 100
100 100
Current assets
Debtors 4 114,915 122,028
Investments 5 104,804 99,323
Cash at bank and in hand 781,257 692,692
1,000,976 914,043
Creditors: amounts falling due within one year 6 ( 6,746) ( 4,432)
Net current assets 994,230 909,611
Total assets less current liabilities 994,330 909,711
Net assets 994,330 909,711
Capital and reserves
Called-up share capital 7 100 100
Profit and loss account 994,230 909,611
Total shareholders' funds 994,330 909,711

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

Directors' responsibilities:

The financial statements of Wharram Percy Limited (registered number: 13074570) were approved and authorised for issue by the Board of Directors on 19 June 2025. They were signed on its behalf by:

H Cooke
Director
WHARRAM PERCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
WHARRAM PERCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Wharram Percy Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Wycombe End, Beaconsfield, Buckinghamshire, HP9 1NB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Wharram Percy Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Fixed asset investments

2025 2024
£ £
Subsidiary undertakings 100 100

4. Debtors

2025 2024
£ £
Other debtors 114,915 122,028

5. Current asset investments

2025 2024
£ £
Other investments 104,804 99,323

Other investments consist of life assurance investment bonds. These bonds are invested in funds consisting of equities and securities of listed or similar entities. As such, the value of the bonds are readily available by reference to the value of the underlying investments, for which an active marketplace exists.

During the year, the fair value of the assets increased by £5,481 and this was reflected in the profit and loss account.

6. Creditors: amounts falling due within one year

2025 2024
£ £
Taxation and social security 4,602 2,992
Other creditors 2,144 1,440
6,746 4,432

7. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100

8. Related party transactions

The company has taken advantage of the exemption allowed under Section 33.1A of FRS 102 not to disclose transactions with other wholly owned members of the group.