Registered number
08269530
Whisperliner Limited
Report and Accounts
31 October 2024
Whisperliner Limited
Registered number: 08269530
Director's Report
The director presents his report and accounts for the year ended 31 October 2024.
Principal activities
The company's principal activity during the year continued to be that of Costume Design.
Directors
The following persons served as directors during the year:
C T M Roche-Gordon
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 27 August 2025 and signed on its behalf.
C T M Roche-Gordon
Director
Whisperliner Limited
Accountants' Report
Accountants' report to the director of
Whisperliner Limited
You consider that the company is exempt from an audit for the year ended 31 October 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
P I Accountancy
IFA
Pitax House
33 Baldwins Lane
Croxley Green, Rickmansworth
Herts
WD3 3LS
27 August 2025
Whisperliner Limited
Profit and Loss Account
for the year ended 31 October 2024
2024 2023
£ £
Turnover 5,943 200,279
Cost of sales (1,365) (16,190)
Gross profit 4,578 184,089
Administrative expenses (46,216) (58,657)
Operating (loss)/profit (41,638) 125,432
Interest payable (540) (1,251)
(Loss)/profit before taxation (42,178) 124,181
Tax on (loss)/profit 8,104 (28,168)
(Loss)/profit for the financial year (34,074) 96,013
Whisperliner Limited
Registered number: 08269530
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,400 207
Current assets
Stocks 1,208 1,208
Debtors 4 7,132 2,330
Cash at bank and in hand 182,560 281,382
190,900 284,920
Creditors: amounts falling due within one year 5 (22,333) (42,468)
Net current assets 168,567 242,452
Total assets less current liabilities 169,967 242,659
Creditors: amounts falling due after more than one year 6 (6,434) (15,052)
Net assets 163,533 227,607
Capital and reserves
Called up share capital 100 100
Profit and loss account 163,433 227,507
Shareholder's funds 163,533 227,607
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C T M Roche-Gordon
Director
Approved by the board on 27 August 2025
Whisperliner Limited
Statement of Changes in Equity
for the year ended 31 October 2024
Share Share Re- Profit Total
capital premium valuation and loss
reserve account
£ £ £ £ £
At 1 November 2022 100 - - 163,494 163,594
Profit for the financial year 96,013 96,013
Dividends (32,000) (32,000)
At 31 October 2023 100 - - 227,507 227,607
At 1 November 2023 100 - - 227,507 227,607
Loss for the financial year (34,074) (34,074)
Dividends (30,000) (30,000)
At 31 October 2024 100 - - 163,433 163,533
Whisperliner Limited
Notes to the Accounts
for the year ended 31 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2023 57,803
Additions 1,479
At 31 October 2024 59,282
Depreciation
At 1 November 2023 57,596
Charge for the year 286
At 31 October 2024 57,882
Net book value
At 31 October 2024 1,400
At 31 October 2023 207
4 Debtors 2024 2023
£ £
Other debtors 7,132 2,330
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 9,158 9,158
Trade creditors 1,200 -
Taxation and social security costs (7,115) 28,154
Other creditors 19,090 5,156
22,333 42,468
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 6,434 15,052
7 Other information
Whisperliner Limited is a private company limited by shares and incorporated in England. Its registered office is:
Hatton House
Junction Road
Dorking
Surrey
RH14 3HB
Whisperliner Limited
Detailed profit and loss account
for the year ended 31 October 2024
This schedule does not form part of the statutory accounts
2024 2023
£ £
Sales 5,943 200,279
Cost of sales (1,365) (16,190)
Gross profit 4,578 184,089
Administrative expenses (46,216) (58,657)
Operating (loss)/profit (41,638) 125,432
Interest payable (540) (1,251)
(Loss)/profit before tax (42,178) 124,181
Whisperliner Limited
Detailed profit and loss account
for the year ended 31 October 2024
This schedule does not form part of the statutory accounts
2024 2023
£ £
Sales
Sales 5,943 200,279
Cost of sales
Purchases 1,365 12,454
Less: Reimbursements - 3,736
1,365 16,190
Administrative expenses
Employee costs:
Directors' salaries 9,100 9,100
Motor & travel expenses 14,992 18,657
Entertaining 720 2,015
24,812 29,772
Premises costs:
Office and storage costs 6,900 9,347
6,900 9,347
General administrative expenses:
Telephone and internet 1,508 655
Software 635 -
Stationery and printing 591 602
Books and research costs 2,278 3,566
Subscriptions 384 1,008
Protective clothing and gear 1,003 6,397
Computer and domain costs 3,737 475
Repairs and maintenance 2,139 -
Depreciation 286 3,980
Sundry expenses 943 10
13,504 16,693
Legal and professional costs:
Accountancy fees 1,000 2,680
Other legal and professional - 165
1,000 2,845
46,216 58,657
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