REGISTERED NUMBER: 09152700 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

WHARFSIGHT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

I N P Stirling

C J Stirling

REGISTERED OFFICE:

1 High Street

Thatcham

Berks

RG19 3JG

REGISTERED NUMBER:

09152700 (England and Wales)

ACCOUNTANTS:

C B Heslop And Company Limited

Chartered Accountants

1 High Street

Thatcham

Berks

RG19 3JG

FIXED ASSETS

Tangible assets

4

389

584

CURRENT ASSETS

Debtors

5

107

42,027

Cash at bank

54,552

42,847

54,659

84,874

CREDITORS

Amounts falling due within one year

6

7,438

22,077

NET CURRENT ASSETS

47,221

62,797

TOTAL ASSETS LESS CURRENT LIABILITIES

47,610

63,381

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

8

47,608

63,379

SHAREHOLDERS' FUNDS

47,610

63,381

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

I N P Stirling - Director

1.	STATUTORY INFORMATION

Wharfsight Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 August 2024

and 31 July 2025

779

DEPRECIATION

At 1 August 2024

195

Charge for year

195

At 31 July 2025

390

NET BOOK VALUE

At 31 July 2025

389

At 31 July 2024

584

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

-

41,524

Other debtors

107

503

107

42,027

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Taxation and social security

2,226

16,103

Other creditors

5,212

5,974

7,438

22,077

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

2

Ordinary

£1

2

2

8.

RESERVES

Retained

earnings

£

At 1 August 2024

63,379

Profit for the year

10,229

Dividends

(26,000

)

At 31 July 2025

47,608

9.	CONTINGENT LIABILITIES

There were no contingent liabilities at 31st July 2025.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the Balance Sheet date the amount due from the company to the directors was £3,803. Dividends paid during the year to directors amounted to £26,000.

11.	ULTIMATE CONTROLLING PARTY

The directors Mr Ian Stirling and Mrs Catherine Stirling control the company by virtue of a controlling interest of 100% of the issued ordinary share capital, 50:50 each.