Whitehall Group (UK) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07625300

Whitehall Group (UK) Limited

Filleted Unaudited Financial Statements

31 May 2025

Whitehall Group (UK) Limited

Financial Statements

Year Ended 31 May 2025

Contents	Page

Officers and Professional Advisers	1

Statement of Financial Position	2

Notes to the Financial Statements	4

Whitehall Group (UK) Limited

Officers and Professional Advisers

The Board of Directors	Mrs J Davies
	Mr R Mattison

Registered Office	8-10 Bolton Street
	Ramsbottom
	Bury
	BL0 9HX

Accountants	Downham Mayer Clarke Limited
	Chartered Accountants
	41 Greek Street
	Stockport
	Cheshire
	SK3 8AX

Whitehall Group (UK) Limited

Statement of Financial Position

31 May 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	5	15,150	20,200
Investments	6	200	200
		--------	--------
		15,350	20,400

Current Assets

Debtors	7	26,703	354,388
Cash at bank and in hand		1,712,881	1,552,161
		------------	------------
		1,739,584	1,906,549

Creditors: amounts falling due within one year	8	670,019		579,623
		------------		------------
Net Current Assets			1,069,565	1,326,926
			------------	------------
Total Assets Less Current Liabilities			1,084,915	1,347,326
			------------	------------
Net Assets			1,084,915	1,347,326
			------------	------------

Capital and Reserves

Called up share capital	100	100
Profit and loss account	1,084,815	1,347,226
	------------	------------
Shareholders Funds	1,084,915	1,347,326
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Whitehall Group (UK) Limited

Statement of Financial Position (continued)

31 May 2025

These financial statements were approved by the board of directors and authorised for issue on 26 November 2025 , and are signed on behalf of the board by:

Mr R Mattison

Director

Company registration number: 07625300

Whitehall Group (UK) Limited

Notes to the Financial Statements

Year Ended 31 May 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 8-10 Bolton Street, Ramsbottom, Bury, BL0 9HX.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% straight line
Equipment	-	33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 22 (2024: 27 ).

5. Tangible Assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 June 2024 and 31 May 2025	25,250	7,481	32,731
	--------	-------	--------
Depreciation
At 1 June 2024	5,050	7,481	12,531
Charge for the year	5,050	–	5,050
	--------	-------	--------
At 31 May 2025	10,100	7,481	17,581
	--------	-------	--------
Carrying amount
At 31 May 2025	15,150	–	15,150
	--------	-------	--------
At 31 May 2024	20,200	–	20,200
	--------	-------	--------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 June 2024 and 31 May 2025	200
	----
Impairment
At 1 June 2024 and 31 May 2025	–
	----

Carrying amount
At 31 May 2025	200
	----
At 31 May 2024	200
	----

The company owns 100% of the issued share capital of the Whitehall Corporate Limited and Whitehall Trustees Limited. Both companies are registered in England and Wales.

7. Debtors

	2025	2024
	£	£
Other debtors	26,703	354,388
	--------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	426,346	399,747
Social security and other taxes	85,480	78,476
Other creditors	158,193	101,400
	---------	---------
	670,019	579,623
	---------	---------

9. Directors' Advances, Credits and Guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mrs J Davies	–	( 28,123)	( 28,123)
Mr R Mattison	–	( 28,123)	( 28,123)
	----	--------	--------
	–	( 56,246)	( 56,246)
	----	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mrs J Davies	–	–	–
Mr R Mattison	–	–	–
	----	----	----
	–	–	–
	----	----	----

10. Related Party Transactions

Included in Other Debtors is £Nil (2024: £331,483.52) Owed from Whitehall property enterprises LLP Company No: OC393838. Richard Mattison and Jane Davies are Directors of Both Companies. This loan is interest free and repayable on demand. Included in Other Debtors is £20,107.60 (2024: £19,351.60) Owed from Whitehall Group SIPP Limited Company No: 13577749. Richard Mattison and Jane Davies are Directors of Both Companies. This loan is interest free and repayable on demand. Included in Other Debtors is £435.00 (2024: £233.00) Owed from Whitehall Corporate Limited Company No: 07759590. Richard Mattison and Jane Davies are Directors of Both Companies. This loan is interest free and repayable on demand. Included in Other Debtors is £103.00 (2024: £33.00) Owed from Topas Solutions Limited Company No: 09696325. Richard Mattison and Jane Davies are Directors of Both Companies. This loan is interest free and repayable on demand. Included in Other Debtors is £5,717.17 (2024: £3,286.05) Owed from Whitehall Trustees Company No: 07625294. Richard Mattison and Jane Davies are Directors of Both Companies. This loan is interest free and repayable on demand. Included in Other Debtors is £170.00 (2024: £Nil) Owed from Whitehall Group SSAS Company No: 16369001 Richard Mattison and Jane Davies are Directors of Both Companies. This loan is interest free and repayable on demand. Included in Other Debtors is £170.00 (2024: £Nil) Owed from Whitehall SSAS Trustees Company No: 07625294. Richard Mattison and Jane Davies are Directors of Both Companies. This loan is interest free and repayable on demand.