Gordon Whistance Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Gordon Whistance Ltd for the year ended 28 February 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Gordon Whistance Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Gordon Whistance Ltd , 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 Gordon Whistance Ltd and state those matters that we have agreed to state to the director of Gordon Whistance Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gordon Whistance Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Gordon Whistance Ltd 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 or loss of Gordon Whistance Ltd . You consider that Gordon Whistance Ltd 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 Gordon Whistance Ltd . 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 financial statements.

Signed

16/09/2025

Michael Paul Accountants Limited

A member of the Association of Chartered Certified Accountants

Studio 2, Lamport Manor

Old Road, Lamport

Northampton

Northamptonshire

NN6 9HF

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Gordon Whistance Ltd

Balance Sheet

As At 28 February 2025

Balance Sheet

Registered number: 09446991

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	25,695		30,262
Cash at bank and in hand		15,498		5

		41,193		30,267
Creditors: Amounts Falling Due Within One Year	6	(35,026 )		(23,973 )

NET CURRENT ASSETS (LIABILITIES)			6,167		6,294

TOTAL ASSETS LESS CURRENT LIABILITIES			6,167		6,294

Creditors: Amounts Falling Due After More Than One Year	7		(3,298 )		(6,145 )

NET ASSETS			2,869		149

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			2,769		49

SHAREHOLDERS' FUNDS			2,869		149

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Gordon Whistance Ltd

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Gordon Whistance

Director

16/09/2025

The notes on pages 4 to 6 form part of these financial statements.

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Gordon Whistance Ltd

Notes to the Financial Statements

For The Year Ended 28 February 2025

Notes to the Financial Statements

1. General Information

Gordon Whistance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09446991 . The registered office is Studio 2, Lamport Manor Old Road, Lamport, Northampton, Northamptonshire, NN6 9HF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% on cost

2.4. Taxation

Taxation for the year 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 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Gordon Whistance Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 March 2024	2,210

As at 28 February 2025	2,210

Depreciation
As at 1 March 2024	2,210

As at 28 February 2025	2,210

Net Book Value
As at 28 February 2025	-

As at 1 March 2024	-

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	25,695	30,262

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1,400
Bank loans and overdrafts	2,400	2,804
Taxation and social security	32,626	19,769

	35,026	23,973

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	3,298	6,145

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Gordon Whistance Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2025
	£	£	£	£	£
Mr Gordon Whistance	21,754	37,730	41,132	-	18,352

The above loan is unsecured and repayable on demand.

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