Company registration number 00836540 (England and Wales)
Whittington Securities Limited
Unaudited Financial Statements
For the year ended 31 August 2025
Whittington Securities Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
Whittington Securities Limited
Statement of financial position
As at 31 August 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investments
3
465,409
465,409
Current assets
Stocks
2,241,848
2,010,889
Debtors
4
1,669,099
1,749,099
Cash at bank and in hand
101,615
200,420
4,012,562
3,960,408
Creditors: amounts falling due within one year
5
(128,963)
(121,671)
Net current assets
3,883,599
3,838,737
Total assets less current liabilities
4,349,008
4,304,146
Provisions for liabilities
(160,000)
(140,000)
Net assets
4,189,008
4,164,146
Capital and reserves
Called up share capital
13,200
13,200
Share premium account
447,000
447,000
Fair value reserve
6
475,917
418,858
Retained earnings
3,252,891
3,285,088
Total equity
4,189,008
4,164,146
Whittington Securities Limited
Statement of financial position (continued)
As at 31 August 2025
31 August 2025
- 2 -

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

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.

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.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 January 2026 and are signed on its behalf by:
Mr A J Mucklow
Director
Company registration number 00836540 (England and Wales)
Whittington Securities Limited
Notes to the financial statements
For the year ended 31 August 2025
- 3 -
1
Accounting policies
Company information

Whittington Securities Limited is a private company limited by shares incorporated in England and Wales. The registered office is Church Court, Stourbridge Road, Halesowen, West Midlands, England, B63 3TT.

1.1
Basis of preparation

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 £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover c omprises sale proceeds and dividends from shares.

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.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
Stocks

Stocks are stated at fair value.

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 income statement 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.

Whittington Securities Limited
Notes to the financial statements (continued)
For the year ended 31 August 2025
1
Accounting policies
(Continued)
- 4 -
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 income statement, 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
7
6
3
Fixed asset investments
2025
2024
£
£
Other investments other than loans
465,409
465,409
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,669,099
1,749,099
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
21,363
14,071
Other creditors
107,600
107,600
128,963
121,671
Whittington Securities Limited
Notes to the financial statements (continued)
For the year ended 31 August 2025
- 5 -
6
Fair value reserve
2025
2024
£
£
At the beginning of the year
418,858
263,883
Fair value movement
57,059
154,975
At the end of the year
475,917
418,858
7
Related party transactions

The amount owed to the directors at the end of the year was £Nil (2024: £46,183).

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