Whispered Tales Ltd Filleted Accounts Cover |  |

| Whispered Tales Ltd |
|  | Company No. 11768316 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 January 2025 |  |  |

Whispered Tales Ltd Directors Report Registrar |  |

The Directors present their report and the accounts for the year ended 31 January 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was Artistic Creation.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
S. Gibbs |  |  |  |  |  |  |
M. Linley |  |  |  |  |  |  |
E. Simpson |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
E. Simpson |  |  |  |  |  |
Director |  |  |  |  |  |
24 October 2025 |  |  |  |  |  |

Whispered Tales Ltd Balance Sheet Registrar |  |

at | 31 January 2025 |  |  |  |  |  |
Company No. | 11768316 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |
| Intangible assets | 4 | 571 |  |  |  | 762
| Tangible assets | 5 | 6,298 |  |  |  | 8,210
|  |  |  |  |  | 6,869 |  |  |  | 8,972
Current assets |  |  |  |  |  |
| Debtors | 6 | 5,200 |  |  |  | -
| Cash at bank and in hand |  | 22,585 |  |  |  | 8,907
|  |  |  |  |  | 27,785 |  |  |  | 8,907
Creditors: Amount falling due within one year | 7 | (22,853) |  |  |  | (2,163)
Net current assets |  | 4,932 |  |  |  | 6,744
Total assets less current liabilities |  | 11,801 |  |  |  | 15,716
Provisions for liabilities |  |  |  |  |  |
| Deferred taxation |  | (705) |  |  |  | (1,697)
Net assets |  | 11,096 |  |  |  | 14,019
Reserves |  |  |  |  |  |
| Income and expenditure account | 8 | 11,096 |  |  |  | 14,019
Total equity |  | 11,096 |  |  |  | 14,019
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's income and expenditure account.
Approved by the board on 24 October 2025 and signed on its behalf by: |  |  |  |
E. Simpson |  |  |  |  |  |
Director |  |  |  |  |  |
24 October 2025 |  |  |  |  |  |  |  |

Whispered Tales Ltd Notes to the Accounts Registrar |  |

for the year ended 31 January 2025 |  |  |  |  |  |  |  |  |

1 | General information |  |  |
| Whispered Tales Ltd is a private company limited by guarantee and incorporated in England and Wales. |
| Its registered number is: 11768316 |  |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |
| 6 Edge Lane |  |  |  |  |  |  |
| Liverpool |  |  |  |  |  |  |
| L7 1QX |  |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. |

2 | Accounting policies |  |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed. |

| Intangible fixed assets |  |  |  |  |  |  |  |  |
| Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses. |

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. |
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life: |
|  | Furniture, fittings and equipment |  | 25% Reducing balance |  |  |  |  |  |  |

| Taxation |  |  |  |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from the surplus as reported in the income and expenditure account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in the income and expenditure account, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively. |

| Trade and other debtors |  |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. |

| Trade and other creditors |  |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. |

| Defined contribution pensions |  |  |  |  |  |  |  |  |
| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds. |

3 | Employees |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number |
|  | The average monthly number of employees (including directors) during the year was: | 2 |  |  |  | 2 |

4 | Intangible fixed assets |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Other |  | Total |
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £ |
|  | Cost |  |  |  |  |  |  |  |  |  |  |
|  | At 1 February 2024 |  |  |  |  |  |  |  | 1,355 |  | 1,355 |
|  | At 31 January 2025 |  |  |  |  |  |  |  | 1,355 |  | 1,355 |
|  | Amortisation and impairment |  |  |  |  |  |  |  |  |  |  |
|  | At 1 February 2024 |  |  |  |  |  |  |  | 593 |  | 593 |
|  | Charge for the year |  |  |  |  |  |  |  | 191 |  | 191 |
|  | At 31 January 2025 |  |  |  |  |  |  |  | 784 |  | 784 |
|  | Net book values |  |  |  |  |  |  |  |  |  |  |
|  | At 31 January 2025 |  |  |  |  |  |  |  | 571 |  | 571 |
|  | At 31 January 2024 |  |  |  |  |  |  |  | 762 |  | 762 |

5 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Fixtures, fittings and equipment |  | Total |
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £ |
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |  |
|  | At 1 February 2024 |  |  |  |  |  |  |  | 15,605 |  | 15,605 |
|  | Additions |  |  |  |  |  |  |  | 189 |  | 189 |
|  | At 31 January 2025 |  |  |  |  |  |  |  | 15,794 |  | 15,794 |
|  | Depreciation |  |  |  |  |  |  |  |  |  |  |
|  | At 1 February 2024 |  |  |  |  |  |  |  | 7,395 |  | 7,395 |
|  | Charge for the year |  |  |  |  |  |  |  | 2,101 |  | 2,101 |
|  | At 31 January 2025 |  |  |  |  |  |  |  | 9,496 |  | 9,496 |
|  | Net book values |  |  |  |  |  |  |  |  |  |  |
|  | At 31 January 2025 |  |  |  |  |  |  |  | 6,298 |  | 6,298 |
|  | At 31 January 2024 |  |  |  |  |  |  |  | 8,210 |  | 8,210 |

6 | Debtors |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |
|  | Other debtors |  |  |  | 5,200 |  |  |  | - |
|  |  |  |  |  |  |  |  |  | 5,200 |  |  |  | - |

7 | Creditors: |  |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |
|  | Other taxes and social security |  |  |  | 255 |  |  |  | 1,623 |
|  | Accruals and deferred income |  |  |  | 22,598 |  |  |  | 540 |
|  |  |  |  |  |  |  |  |  | 22,853 |  |  |  | 2,163 |

8 | Reserves |  |  |  |  |  |  |  |  |
|  | Income and expenditure account - includes all current and prior period retained surpluses and deficits. |

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