WHIRLED STUDIOS LTD

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 9591960

		31 March 2025		31 March 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	4,827		3,250
Cash at bank and in hand		47,014		64,269

		51,841		67,519
Creditors: Amounts Falling Due Within One Year	5	(27,087 )		(30,145 )

NET CURRENT ASSETS (LIABILITIES)			24,754		37,374

TOTAL ASSETS LESS CURRENT LIABILITIES			24,754		37,374

NET ASSETS			24,754		37,374

Income and Expenditure Account			24,754		37,374

MEMBERS' FUNDS			24,754		37,374

For the 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.

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 Income and Expenditure Account.

On behalf of the board

M Atterby

Director

22 September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

WHIRLED STUDIOS LTD Registered number 9591960 is a limited by guarantee company incorporated in England & Wales. The Registered Office is 259-260 Hardess Street, London, SE24 0HN.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.4. Government Grant

Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.

All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income and expenditure account, directors report, and notes to the financial statements relating to the income and expenditure account.

3. Average Number of Employees

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

4. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Other debtors	4,827	3,250

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WHIRLED STUDIOS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Bank loans and overdrafts	13,460	15,588
Corporation tax	510	328
Other creditors	13,117	14,229

	27,087	30,145

6. Share Capital

7. Ultimate Controlling Party

The company's ultimate controlling party is M Atterby by virtue of his ownership of 100% of the company.

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