Company registration number 00231549 (England and Wales)
WHITTON PARK ESTATES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
92 Station Road
Clacton on Sea
Essex
CO15 1SG
WHITTON PARK ESTATES LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 6
WHITTON PARK ESTATES LIMITED
COMPANY INFORMATION
- 1 -
Directors
Miss L Chase-Gardener
Mrs V Harvey
Company number
00231549
Registered office
Redbury Farm
Colchester Road
Ardleigh
Colchester
Essex
CO7 7PQ
Accountants
TC Group
92 Station Road
Clacton on Sea
Essex
CO15 1SG
WHITTON PARK ESTATES LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment properties
4
405,000
405,000
Investments
3
1,020,888
1,020,888
1,425,888
1,425,888
Current assets
Debtors
5
4,533,789
3,433,032
Cash at bank and in hand
140
14,828
4,533,929
3,447,860
Creditors: amounts falling due within one year
6
(1,403,369)
(309,721)
Net current assets
3,130,560
3,138,139
Total assets less current liabilities
4,556,448
4,564,027
Provisions for liabilities
(48,735)
(48,735)
Net assets
4,507,713
4,515,292
Capital and reserves
Called up share capital
7
7,191
7,191
Profit and loss reserves
4,500,522
4,508,101
Total equity
4,507,713
4,515,292
WHITTON PARK ESTATES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 3 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 15 October 2025 and are signed on its behalf by:
Miss L Chase-Gardener
Director
Company Registration No. 00231549
The notes on pages 4 to 6 form part of these financial statements
WHITTON PARK ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Whitton Park Estates Limited is a private company limited by shares incorporated in England and Wales. The registered office is Redbury Farm, Colchester Road, Ardleigh, Colchester, Essex, CO7 7PQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities 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.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

WHITTON PARK ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,020,888
1,020,888
4
Investment property
2025
£
Fair value
At 1 April 2024 and 31 March 2025
405,000

Investment property is held at fair value, which equates to open market value. Property values are estimated by the director, based on their experience and with reference to recent actual market values of similar properties and any other relevant information.

WHITTON PARK ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
562
Amounts owed by group undertakings
3,581,959
2,480,639
Other debtors
951,830
951,831
4,533,789
3,433,032
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
420,621
2,628
Taxation and social security
993
993
Other creditors
981,755
306,100
1,403,369
309,721
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
7,191
7,191
7,191
7,191
8
Related party transactions

At the balance sheet date, the company was owed £3,581,958 (202 4: £2,480,638) by Whitton Holdings Limited, a company controlled by a director.

At the balance sheet date, the company owed £420,621 (202 4: £2,628) to its subsidiary Chaselet Limited.

At the balance sheet date the company was owed £330,299 (202 4: £320,049) by its key management personnel.

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