Whitmore Eventing Ltd

	Page
Accountant's Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3—5

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Whitmore Eventing Ltd For The Year Ended 31 January 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Whitmore Eventing Ltd for the year ended 31 January 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member 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/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Whitmore Eventing Ltd , as a body, in accordance with the terms of our engagement letter signed For The Year Ended 31 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of Whitmore Eventing Ltd and state those matters that we have agreed to state to the director of Whitmore Eventing Ltd , 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 Whitmore Eventing Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that Whitmore Eventing 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 Whitmore Eventing Ltd . You consider that Whitmore Eventing Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Whitmore Eventing 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.

16/10/2025

Goldwyns London LLP

No.1 Royal Exchange

London

EC3V 3DG

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Whitmore Eventing Ltd

Statement of Financial Position

As At 31 January 2025

Statement of Financial Position

Registered number: 11787448

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		25,459		32,391

			25,459		32,391
CURRENT ASSETS
Debtors	5	551		853
Cash at bank and in hand		25,101		28,487

		25,652		29,340
Creditors: Amounts Falling Due Within One Year	6	(25,625 )		(25,809 )

NET CURRENT ASSETS (LIABILITIES)			27		3,531

TOTAL ASSETS LESS CURRENT LIABILITIES			25,486		35,922

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(4,837 )		(6,154 )

NET ASSETS			20,649		29,768

CAPITAL AND RESERVES
Called up share capital	8		2		2
Income Statement			20,647		29,766

SHAREHOLDERS' FUNDS			20,649		29,768

For the year ending 31 January 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 Statement.

On behalf of the board

Mr D J Whitmore

Director

16/10/2025

The notes on pages 3 to 5 form part of these financial statements.

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Whitmore Eventing Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2025

Notes to the Financial Statements

1. General Information

Whitmore Eventing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11787448 . The registered office is C/O Goldwyns London LLP, No.1 Royal Exchange, London, EC3V 3DG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The directors have considered the prospect of the business for the next twelve months and beyond and have arrived at a reasonable expectation that the company will continue to meet its obligations as they fall due. The directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. 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:

Plant & Machinery	20% Straight line
Motor Vehicles	10% Straight line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. 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 statement of financial position date.

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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

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Whitmore Eventing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

2.8. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

2.9. Cash And Cash Equivalents

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.

2.10. Critical Accounting Judgements And Key Sources of Estimation Uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 February 2024	16,736	41,000	57,736
Additions	-	574	574

As at 31 January 2025	16,736	41,574	58,310

Depreciation
As at 1 February 2024	6,212	19,133	25,345
Provided during the period	3,348	4,158	7,506

As at 31 January 2025	9,560	23,291	32,851

Net Book Value
As at 31 January 2025	7,176	18,283	25,459

As at 1 February 2024	10,524	21,867	32,391

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	277	379
Other debtors	95	474
Other taxes and social security	179	-

	551	853

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Whitmore Eventing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	199	255
Other creditors	25,426	25,398
Taxation and social security	-	156

	25,625	25,809

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	4,837	6,154

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

The nominal value per share is £1 and as at the year end there are 2 Ordinary shares in issue.

9. Related Party Transactions

The company has received a loan from a connected company. At the year end the company owed £22,500 to the connected company, the loan is a current liability, unsecured, interest free and repayable on demand.

At the year end a director and shareholder of the company was owed £126 by the company. This loan is a current liability, the loan is interest free and is repayable on demand.

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