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Registration number: 11016776

Kirkpatrick Whyte Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2024

Kirkpatrick Whyte Limited

Contents

Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Unaudited Financial Statements | 4 to 8

Kirkpatrick Whyte Limited

Company Information

Directors | Mrs H L Maher Ms N J Fox

Registered office | D S House 306 High Street Croydon Surrey CR0 1NG

Accountants | DSK Partners LLP Chartered AccountantsD S House 306 High Street Croydon Surrey CR0 1NG

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Kirkpatrick Whyte Limited
for the Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Kirkpatrick Whyte Limited for the year ended 31 December 2024 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Kirkpatrick Whyte Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Kirkpatrick Whyte Limited and state those matters that we have agreed to state to the Board of Directors of Kirkpatrick Whyte Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kirkpatrick Whyte Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Kirkpatrick Whyte Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Kirkpatrick Whyte Limited. You consider that Kirkpatrick Whyte Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Kirkpatrick Whyte Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
DSK Partners LLP
Chartered Accountants
D S House 306
High Street
Croydon
Surrey
CR0 1NG

16 September 2025

Kirkpatrick Whyte Limited

(Registration number: 11016776)
Statement of Financial Position as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Tangible assets | 5 | 5,588 | 9,287
Current assets |  |  |
Debtors | 6 | 209,173 | 337,669
Cash at bank and in hand |  | 455,366 | 405,358
|  | 664,539 | 743,027
Creditors: Amounts falling due within one year | 7 | (121,743) | (211,098)
Net current assets |  | 542,796 | 531,929
Total assets less current liabilities |  | 548,384 | 541,216
Creditors: Amounts falling due after more than one year | 7 | (10,491) | (36,633)
Provisions for liabilities |  | (1,397) | (1,764)
Net assets |  | 536,496 | 502,819
Capital and reserves |  |  |
Called up share capital |  | 200 | 200
Retained earnings |  | 536,296 | 502,619
Shareholders' funds |  | 536,496 | 502,819

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 16 September 2025 and signed on its behalf by:

......................................... Mrs H L Maher Director | ......................................... Ms N J Fox Director |

Kirkpatrick Whyte Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
D S House
306 High Street
Croydon
Surrey
CR0 1NG
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Kirkpatrick Whyte Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

2 | Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 33% on cost
Furniture & fittings | 25% Reducing balance method

Kirkpatrick Whyte Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

2 | Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2023 - 5).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2024 £ | 2023 £
Depreciation expense | 3,698 | 3,794

Kirkpatrick Whyte Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

5 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 January 2024 | 6,977 | 18,253 | 25,230
At 31 December 2024 | 6,977 | 18,253 | 25,230
Depreciation
At 1 January 2024 | 1,957 | 13,987 | 15,944
Charge for the year | 1,255 | 2,443 | 3,698
At 31 December 2024 | 3,212 | 16,430 | 19,642
Carrying amount
At 31 December 2024 | 3,765 | 1,823 | 5,588
At 31 December 2023 | 5,022 | 4,265 | 9,287

6 | Debtors

Current | 2024 £ | 2023 £
Trade debtors | 207,607 | 335,790
Prepayments | 1,566 | 1,879
| 209,173 | 337,669

Kirkpatrick Whyte Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2024 £ | 2023 £
Due within one year |  |  |
Loans and borrowings | 8 | 10,255 | 10,000
Trade creditors |  | 10,019 | 25,116
Taxation and social security |  | 89,923 | 141,111
Accruals and deferred income |  | 2,300 | 16,550
Other creditors |  | 9,246 | 18,321
|  | 121,743 | 211,098

Creditors: amounts falling due after more than one year

| Note | 2024 £ | 2023 £
Due after one year |  |  |
Loans and borrowings | 8 | 10,491 | 36,633

8 | Loans and borrowings

Non-current loans and borrowings

| 2024 £ | 2023 £
Bank borrowings | 10,491 | 21,633
Other borrowings | - | 15,000
| 10,491 | 36,633

Current loans and borrowings

| 2024 £ | 2023 £
Bank borrowings | 10,255 | 10,000