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Company No: 15163352 (England and Wales)

# WHITSBURY MANOR STUD LIMITED

### Annual Report and Unaudited Financial Statements
For the financial year ended 31 August 2025

WHITSBURY MANOR STUD LIMITED

## Annual Report and Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

WHITSBURY MANOR STUD LIMITED

## DIRECTOR'S REPORT

For the financial year ended 31 August 2025
WHITSBURY MANOR STUD LIMITED

## DIRECTOR'S REPORT (continued)

For the financial year ended 31 August 2025

The director presents this annual report and the unaudited financial statements of the Company for the financial year ended 31 August 2025.

PRINCIPAL ACTIVITIES

The principal activity of the Company during the period was that of a non-trading bloodstock breeder.

GOING CONCERN

The director has prepared the financial statements on the going concern basis. Further details are provided in the notes to the financial statements.

DIRECTOR

The director, who served during the financial year and to the date of this report except as noted, was as follows:

Mr E J Harper |

This Director's Report has been prepared in accordance with the provisions applicable to companies entitled to the small companies' exemption provided by section 415A of the Companies Act 2006.

Approved and signed by:

Mr E J Harper Director |

Whitsbury Manor Stud
Whitsbury
Fordingbridge
SP6 3QP
United Kingdom

20 March 2026

WHITSBURY MANOR STUD LIMITED

## PROFIT AND LOSS ACCOUNT

For the financial year ended 31 August 2025
WHITSBURY MANOR STUD LIMITED

## PROFIT AND LOSS ACCOUNT (continued)

For the financial year ended 31 August 2025

The Company did not trade during the current financial year or the preceding financial period and received no income and incurred no expenditure. Consequently, in the current financial year or the preceding financial period the Company made neither a profit nor a loss and there were no movements in retained earnings.

WHITSBURY MANOR STUD LIMITED

## BALANCE SHEET

As at 31 August 2025
WHITSBURY MANOR STUD LIMITED

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 31.08.2025 |  | 31.08.2024
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 1 |  | 1
|  | 1 |  | 1
Net current assets |  | 1 |  | 1
Total assets less current liabilities |  | 1 |  | 1
Net assets |  | 1 |  | 1
Capital and reserves |  |  |  |
Called-up share capital | 4 | 1 |  | 1
Total shareholder's funds |  | 1 |  | 1

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

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A – small entities.

The financial statements of Whitsbury Manor Stud Limited (registered number: 15163352) were approved and authorised for issue by the Director on 20 March 2026. They were signed on its behalf by:

Mr E J Harper Director |

WHITSBURY MANOR STUD LIMITED

## STATEMENT OF CHANGES IN EQUITY

For the financial year ended 31 August 2025
WHITSBURY MANOR STUD LIMITED

## STATEMENT OF CHANGES IN EQUITY (continued)

For the financial year ended 31 August 2025

| Called-up share capital |  | Profit and loss account |  | Total
| £ |  | £ |  | £
At 25 September 2023 | 0 |  | 0 |  | 0
Total comprehensive income | 0 |  | 0 |  | 0
Issue of share capital | 1 |  | 0 |  | 1
At 31 August 2024 | 1 |  | 0 |  | 1
At 01 September 2024 | 1 |  | 0 |  | 1
Total comprehensive income | 0 |  | 0 |  | 0
At 31 August 2025 | 1 |  | 0 |  | 1

WHITSBURY MANOR STUD LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
WHITSBURY MANOR STUD LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

Whitsbury Manor Stud Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Whitsbury Manor Stud, Whitsbury, Fordingbridge, SP6 3QP, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102. Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

##### Basis of compliance

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

##### Trade and other debtors

Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

#### 2. Employees

| Year ended 31.08.2025 |  | Period from 25.09.2023 to 31.08.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 0 |  | 0

#### 3. Debtors

| 31.08.2025 |  | 31.08.2024
| £ |  | £
Other debtors | 1 |  | 1

Unpaid share capital owed by parent company

#### 4. Called-up share capital

| 31.08.2025 |  | 31.08.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1

#### 5. Related party transactions

Transactions with owners holding a participating interest in the entity

| 31.08.2025 |  | 31.08.2024
| £ |  | £
Share capital issued to parent company upon incorporation | 1 |  | 1

#### 6. Ultimate controlling party

Parent Company:

Whitsbury Farm & Stud Limited
Estate Office, Manor Farm, Whitsbury, Fordingbridge Hampshire, SP6 3QP