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REGISTERED NUMBER: 11547085 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Whitshaw Developments Ltd

| Whitshaw Developments Ltd (Registered number: 11547085) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Whitshaw Developments Ltd |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mr J R Shaw

| Mr S J Quinn

| Mrs E T Shaw

| Mrs V R Quinn

| REGISTERED OFFICE: | Unit 4 Wordsworth Business Park

| Whaley Road

| Barugh Green

| Barnsley

| South Yorkshire

| S75 1FJ

| REGISTERED NUMBER: | 11547085 (England and Wales)

| ACCOUNTANTS: | Harris & Co Limited

| Chartered Accountants

| Marland House

| 13 Huddersfield Road

| Barnsley

| South Yorkshire

| S70 2LW

| Whitshaw Developments Ltd (Registered number: 11547085) |

Balance Sheet

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 5 | 81 |  | 81 |  |

CURRENT ASSETS

Stocks | 742,247 |  | 856,311 |  |

Debtors | 6 | 2,900,564 |  | 2,070,360 |  |

Cash at bank | 422,002 |  | 1,193,587 |  |

4,064,813 |  | 4,120,258 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,024,345 | ) | (1,039,103 | ) |

NET CURRENT ASSETS | 3,040,468 |  | 3,081,155 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,040,549 |  | 3,081,236 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (2,000,606 | ) | (2,008,825 | ) |

NET ASSETS | 1,039,943 |  | 1,072,411 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 1,039,843 |  | 1,072,311 |  |

SHAREHOLDERS' FUNDS | 1,039,943 |  | 1,072,411 |  |

| Whitshaw Developments Ltd (Registered number: 11547085) |

Balance Sheet - continued

30 September 2025

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 September 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 13 March 2026 and were signed on its behalf by:

Mr S J Quinn - Director

Mr J R Shaw - Director

| Whitshaw Developments Ltd (Registered number: 11547085) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Whitshaw Developments 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.

| The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared on a going concern basis under the historical cost convention.

| Significant judgements and estimates

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

| Turnover

| Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

| Investments in associates

| Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

| Whitshaw Developments Ltd (Registered number: 11547085) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

5. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 81 |  |

| NET BOOK VALUE

| At 30 September 2025 | 81 |  |

| At 30 September 2024 | 81 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,022,500 |  | 667 |  |

| Amounts owed by associates | 1,846,362 |  | 2,059,362 |  |

| Other debtors | 31,702 |  | 10,331 |  |

2,900,564 |  | 2,070,360 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,908 |  | 10,000 |  |

| Trade creditors | 168,985 |  | 174,713 |  |

| Taxation and social security | - |  | 61,593 |  |

| Other creditors | 847,452 |  | 792,797 |  |

1,024,345 |  | 1,039,103 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 8,219 |  |

| Other creditors | 2,000,606 |  | 2,000,606 |  |

2,000,606 |  | 2,008,825 |  |

| Whitshaw Developments Ltd (Registered number: 11547085) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Loan - Mr and Mrs S J Quinn | 1,758,489 |  | 1,769,404 |  |

| Loan - The WDPS | 164,697 |  | 200,000 |  |

1,923,186 |  | 1,969,404 |  |

| Loans from Messrs Stephen Joseph Bryan Eastwood and James Henry Eastwood have been settled during the year with the charge over land at 10-12 Windmill Hill Lane, Emley, West Yorkshire satisfied during the reporting period.

| A loan from The Whitshaw Developments Pension Scheme is secured by a fixed charge over assets of the company.

| A loan from Mr and Mrs S J Quinn is secured by a fixed charge over land and buildings to the North of Queens Road, Barnsley.

| A loan from Mrs Christine Ann Buxton, secured by a fixed charge, was repaid and the charge satisfied in October 2025.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 25 | A Ordinary | £1 | 25 |  | 25 |  |

| 25 | B Ordinary | £1 | 25 |  | 25 |  |

| 25 | C Ordinary | £1 | 25 |  | 25 |  |

| 25 | D Ordinary | £1 | 25 |  | 25 |  |

100 |  | 100 |  |

11. | RELATED PARTY DISCLOSURES

| At the reporting date the directors, Mr S J and Mrs V R Quinn, were owed £1,758,489 by the company (2024: £1,769,404). A market rate of interest is charged on this loan by the director.