| REGISTERED NUMBER: |
| Financial Statements |
| for the Year Ended 31 July 2025 |
| for |
| Whinstone View Limited |
| REGISTERED NUMBER: |
| Financial Statements |
| for the Year Ended 31 July 2025 |
| for |
| Whinstone View Limited |
| Whinstone View Limited (Registered number: 13732286) |
| Contents of the Financial Statements |
| for the year ended 31 July 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 3 |
| Whinstone View Limited |
| Company Information |
| for the year ended 31 July 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| AUDITORS: |
| Chartered Accountants and Statutory Auditors |
| 3-5 Grange Terrace |
| Stockton Road |
| Sunderland |
| Tyne & Wear |
| SR2 7DG |
| Whinstone View Limited (Registered number: 13732286) |
| Statement of Financial Position |
| 31 July 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Whinstone View Limited (Registered number: 13732286) |
| Notes to the Financial Statements |
| for the year ended 31 July 2025 |
| 1. | STATUTORY INFORMATION |
| Whinstone View Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future, there was a net liability position at the balance sheet date, however the directors and group have confirmed continued support. |
| Related party exemption |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group, or those at market rate. |
| Turnover and income recognition |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Income Recognition |
| Income is recognised when the risks and rewards have been transferred to the customer. For restaurant and bar sales this is usually at the point of sale. For weddings and events this is the date of the event, any income received in advance is deferred and held on the balances until the date of the event. |
| Goodwill |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Freehold property | - |
| Improvements to property | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Freehold property is not depreciated, as it is maintained to such a degree that its believed that the residual value will be at least equal to that of cost. |
| Stocks |
| Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition as follows: |
| Stock - Purchase cost on a first-in, first-out basis |
| Net realisable value is based on estimated selling price less any further costs expected to be incurred to completion and disposal. |
| Whinstone View Limited (Registered number: 13732286) |
| Notes to the Financial Statements - continued |
| for the year ended 31 July 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Financial instruments |
| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value and subsequently measured at their settlement value. |
| 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 August 2024 |
| and 31 July 2025 |
| AMORTISATION |
| At 1 August 2024 |
| Amortisation for year |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 July 2024 |
| Whinstone View Limited (Registered number: 13732286) |
| Notes to the Financial Statements - continued |
| for the year ended 31 July 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| COST |
| At 1 August 2024 |
| Additions |
| At 31 July 2025 |
| DEPRECIATION |
| At 1 August 2024 |
| Charge for year |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 July 2024 |
| 6. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Stocks |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
| The Report of the Auditors was unqualified. |
| for and on behalf of |
| 10. | AUDITOR LIABILITY LIMITATION AGREEMENT |
| The limitation of liability in respect of this audit is 10 times the audit fee which was agreed in the terms of our engagement letter dated 1 August 2024. |
| Whinstone View Limited (Registered number: 13732286) |
| Notes to the Financial Statements - continued |
| for the year ended 31 July 2025 |
| 11. | PARENT COMPANY |
| The ultimate parent company is Wilson Group Holdings Ltd, a company registered in England and Wales. |
| Wilson Group Holdings Ltd prepare group financial statements and the registered office is River Drive, South Shields, Tyne and Wear, NE33 1LH. |