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COMPANY REGISTRATION NUMBER: 15828133

Whitland EOT Trustee Limited

Company Limited by Guarantee

Filleted Unaudited Financial Statements

31 July 2025

Whitland EOT Trustee Limited

Company Limited by Guarantee

Financial Statements

Period from 9 July 2024 to 31 July 2025

Contents | Pages

Statement of financial position | 1

Notes to the financial statements | 2

Whitland EOT Trustee Limited

Company Limited by Guarantee

Statement of Financial Position

31 July 2025

| 31 Jul 25
Note | £

Current assets

Cash at bank and in hand | 918

Creditors: amounts falling due within one year | 5 | ( 918)

These 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 statement of income and retained earnings has not been delivered.
For the period ending 31 July 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 financial statements for the period 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 financial statements .
These financial statements were approved by the board of directors and authorised for issue on 7 April 2026 , and are signed on behalf of the board by:

Mr PAF James | Mr JL Owen
Director | Director

Company registration number: 15828133

Whitland EOT Trustee Limited

Company Limited by Guarantee

Notes to the Financial Statements

Period from 9 July 2024 to 31 July 2025
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Unit B, London Road Industrial Estate, West Street, Whitland, SA34 0AE, Wales.
2. Statement of compliance
These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The 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 financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Company limited by guarantee
The company is limited by guarantee.
5. Creditors: amounts falling due within one year

| 31 Jul 25
| £
Other creditors | 918
| ----

6. Employee ownership trust
The company holds 85% of the share capital in Celtic Process Systems Limited, as corporate trustee on behalf of the Celtic Process Systems Limited Employee Ownership Trust. During the year, on 17 September 2024, the corporate trustee of Celtic Process Systems Limited was transferred from Whitland EOT Limited to Whitland EOT Trustee Limited , a private company limited by guarantee.