Company registration number 09745349 (England and Wales)
WHITHORN ESTATE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
WHITHORN ESTATE LTD
COMPANY INFORMATION
Directors
Mr Alexie Calvert-Ansari
Mrs Jasmine Calvert-Ansari
Company number
09745349
Registered office
Whithorn Farm
Combe Lane
Wormley
Godalming
GU8 5TA
Accountants
Ellacotts LLP
Countrywide House
23 West Bar
Banbury
Oxfordshire
England
OX16 9SA
WHITHORN ESTATE LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
WHITHORN ESTATE LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WHITHORN ESTATE LTD FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Whithorn Estate Ltd for the year ended 30 September 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Whithorn Estate Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Whithorn Estate Ltd and state those matters that we have agreed to state to the Board of Directors of Whithorn Estate Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Whithorn Estate Ltd and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Whithorn Estate Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Whithorn Estate Ltd. You consider that Whithorn Estate Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Whithorn Estate Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ellacotts LLP
Chartered Accountants
Countrywide House
23 West Bar
Banbury
Oxfordshire
England
OX16 9SA
Date:
16 April 2026
WHITHORN ESTATE LTD
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,125,449
3,190,563
Current assets
Stocks
922,813
584,921
Debtors
4
345,500
87,000
Cash at bank and in hand
50,647
94,267
1,318,960
766,188
Creditors: amounts falling due within one year
5
(15,176,740)
(12,620,009)
Net current liabilities
(13,857,780)
(11,853,821)
Total assets less current liabilities
(10,732,331)
(8,663,258)
Provisions for liabilities
6
(136,375)
-
0
Net liabilities
(10,868,706)
(8,663,258)
Capital and reserves
Called up share capital
3
3
Profit and loss reserves
(10,868,709)
(8,663,261)
Total equity
(10,868,706)
(8,663,258)

For the financial year ended 30 September 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 profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 April 2026 and are signed on its behalf by:
Mr Alexie Calvert-Ansari
Director
Company registration number 09745349 (England and Wales)
WHITHORN ESTATE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Whithorn Estate Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Whithorn Farm, Combe Lane, Wormley, Godalming, GU8 5TA.

1.1
Accounting convention

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 £.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold property improvements
5% reducing balance
Plant and equipment
15% reducing balance
Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

WHITHORN ESTATE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
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 profit and loss account 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.

1.8
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
28
28
WHITHORN ESTATE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
3
Tangible fixed assets
Leasehold property improvements
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 October 2024
3,816,067
453,997
6,805
232,173
4,509,042
Additions
63,242
67,760
-
0
24,436
155,438
Disposals
-
0
(30,826)
-
0
-
0
(30,826)
At 30 September 2025
3,879,309
490,931
6,805
256,609
4,633,654
Depreciation and impairment
At 1 October 2024
883,596
246,042
5,170
183,671
1,318,479
Depreciation charged in the year
149,857
39,716
409
19,609
209,591
Eliminated in respect of disposals
-
0
(19,865)
-
0
-
0
(19,865)
At 30 September 2025
1,033,453
265,893
5,579
203,280
1,508,205
Carrying amount
At 30 September 2025
2,845,856
225,038
1,226
53,329
3,125,449
At 30 September 2024
2,932,471
207,955
1,635
48,502
3,190,563
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
3,251
Other debtors
75,585
40,481
Prepayments and accrued income
269,915
43,268
345,500
87,000
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
471,665
77,442
Deferred income
3,600
20,019
Other creditors
14,694,170
12,515,818
Accruals and deferred income
7,305
6,730
15,176,740
12,620,009

Bank loans and overdrafts are secured by fixed and floating charges over the assets of the company.

WHITHORN ESTATE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
6
Provisions for liabilities
2025
2024
£
£
136,375
-
Movements on provisions:
£
Other movements
136,375

The provision of £136,375 (2024: 0) relates to an obligation to pay redundancy fees at the year end. £100,000 of this is expected to be paid in November 2025 and the remaining £36,375 is expected to be paid in February 2026.

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