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COMPANY REGISTRATION NUMBER: 03316558

Whistlebrook Limited

Filleted Unaudited Abridged Financial Statements

30 September 2025

Whistlebrook Limited

Abridged Financial Statements

Year ended 30 September 2025

Contents | Page

Chartered management accountants report to the board of directors on the preparation of the unaudited statutory abridged financial statements | 1

Abridged statement of financial position | 2

Notes to the abridged financial statements | 4

Whistlebrook Limited

Chartered Management Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Abridged Financial Statements of Whistlebrook Limited

Year ended 30 September 2025
As described on the abridged statement of financial position, the directors of the company are responsible for the preparation of the abridged financial statements for the year ended 30 September 2025, which comprise the abridged statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors as a body for our work for this report. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
BAS ACCOUNTANTS LTD Chartered Management Accountants
Unit 7, The Forum Icknield Way Tring Hertfordshire HP23 4JY
17 March 2026

Whistlebrook Limited

Abridged Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 758,542 | 758,622
Investments | 6 |  | 95,516 | 95,516
|  | --------- | ---------
|  | 854,058 | 854,138

Current assets

Debtors | 2,024,284 |  | 1,701,054
Cash at bank and in hand | 478,844 |  | 760,072
| ------------ |  | ------------
| 2,503,128 |  | 2,461,126

Creditors: amounts falling due within one year | 1,317,007 |  | 1,137,642
| ------------ |  | ------------
Net current assets |  | 1,186,121 | 1,323,484
|  | ------------ | ------------
Total assets less current liabilities |  | 2,040,179 | 2,177,622

Creditors: amounts falling due after more than one year |  | 206,533 | 225,304

Provisions

Taxation including deferred tax |  | ( 843) | ( 1,008)
|  | ------------ | ------------
Net assets |  | 1,834,489 | 1,953,326
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 114,029 | 114,029
Share premium account |  | 8,185 | 8,185
Other reserves |  | 67 | 67
Profit and loss account |  | 1,712,208 | 1,831,045
|  | ------------ | ------------
Shareholders funds |  | 1,834,489 | 1,953,326
|  | ------------ | ------------

These abridged 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 abridged income statement has not been delivered.

Whistlebrook Limited

Abridged Statement of Financial Position (continued)

30 September 2025
For the year ending 30 September 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 abridged 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 abridged financial statements .
All of the members have consented to the preparation of the abridged income statement and the abridged statement of financial position for the year ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These abridged financial statements were approved by the board of directors and authorised for issue on 16 March 2026 , and are signed on behalf of the board by:

Mr D Webber
Director

Company registration number: 03316558

Whistlebrook Limited

Notes to the Abridged Financial Statements

Year ended 30 September 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 Unit 6, The Forum, Icknield Way, Tring, Hertfordshire, HP23 4JY.
2. Accounting policies
Basis of preparation
The abridged 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 abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Contribution to employee ownership trust
The Employee Ownership Trust has a controlling interest in the company. Controlling interest is measured by having more than 50% of the ordinary share capital, the voting rights, entitlement to profits available for distribution and assets on a winding up. The shares are held for the benefit of all eligible employees (as a group) in accordance with the trust deed and law. The contribution to the Employee Ownership Trust is accounted for as a deduction within equity and is funded out of distributable reserves.
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.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Website | - | over 3 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
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 & Fittings | - | over 2-5 years
| Equipment | - | over 2 years

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.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
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.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined contribution plans
The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £64,345 (2024: £63,764). At the year end, the company had outstanding contributions of £17,183 (2024: £13,855) to pay into the pension scheme.
3. Employee numbers
The average number of persons employed by the company during the year amounted to 24 (2024: 25 ).
4. Intangible assets

| £
Cost |
At 1 October 2024 and 30 September 2025 | 24,526
| --------
Amortisation |
At 1 October 2024 and 30 September 2025 | 24,526
| --------
Carrying amount |
At 30 September 2025 | –
| --------
At 30 September 2024 | –
| --------

5. Tangible assets

| £
Cost |
At 1 October 2024 and 30 September 2025 | 917,537
| ---------
Depreciation |
At 1 October 2024 | 158,915
Charge for the year | 80
| ---------
At 30 September 2025 | 158,995
| ---------
Carrying amount |
At 30 September 2025 | 758,542
| ---------
At 30 September 2024 | 758,622
| ---------

6. Investments

| £
Cost |
At 1 October 2024 and 30 September 2025 | 454,432
| ---------
Impairment |
At 1 October 2024 and 30 September 2025 | 358,916
| ---------
Carrying amount |
At 30 September 2025 | 95,516
| ---------
At 30 September 2024 | 95,516
| ---------

7. Related party transactions
At the balance sheet date, the amount due from Options Mail Order Software Limited was £1,563 (2024: £2,313). At the year end, the company was owed £18,287 (2024: £12,604) by Whistlebrook SAAS Ltd. At the year end, the company was owed £1,544,161 (2024: £1,532,366) by Whistlebrook Holdings Ltd.