ACCOUNTS - Final Accounts preparation

Registered number: 14021813

SILENT WHIRLWIND LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025


SILENT WHIRLWIND LIMITED

COMPANY INFORMATION

Director	L Fourlin


Registered number	14021813


Registered office	2nd Floor
	Connaught House
	1-3 Mount Street
	London
	United Kingdom
	W1K 3NB


Accountants	Sopher + Co LLP
	Chartered Accountants
	5 Elstree Gate
	Elstree Way
	Borehamwood
	Hertfordshire
	WD6 1JD


SILENT WHIRLWIND LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


SILENT WHIRLWIND LIMITED REGISTERED NUMBER:14021813

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		266		533
Current assets
Debtors: amounts falling due within one year	5	8,587		8,840
Cash at bank and in hand		-		522
		8,587		9,362
Current liabilities
Creditors: amounts falling due within one year	6	(17,405)		(17,861)
Net current liabilities			(8,818)		(8,499)
Net liabilities			(8,552)		(7,966)

Capital and reserves
Called up share capital	1	1
Profit and loss account	(8,553)	(7,967)
	(8,552)	(7,966)

Page 1


SILENT WHIRLWIND LIMITED REGISTERED NUMBER:14021813

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 APRIL 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

L Fourlin

Director

Date: 20 January 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2


SILENT WHIRLWIND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

Silent Whirlwind Limited is a private company limited by shares incorporated in England and Wales. The registered office address is 2nd Floor, Connaught House, 1-3 Mount Street, London, United Kingdom, W1K 3NB.
The principal activity of the company during the year was that of performing arts.
The company's functional and presentational currency is £ Sterling.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

The company made a loss for the year and at the balance sheet date has net current liabilities and net liabilities. The director who is also the shareholder, has provided assurance that funds will be made available to the company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have been prepared under going concern on this basis.

2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied in the year exclusive of trade discounts and excluding value added tax. Revenue is recognised when a service is provided.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Page 3


SILENT WHIRLWIND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Basic financial instruments

The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 4


SILENT WHIRLWIND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

4.	Tangible fixed assets

		Office equipment
		£
	Cost
	At 1 May 2024	1,065
	At 30 April 2025	1,065
	Depreciation
	At 1 May 2024	533
	Charge for the year on owned assets	266
	At 30 April 2025	799
	Net book value
	At 30 April 2025	266
	At 30 April 2024	533

Debtors

					2025	2024
					£	£

	Other debtors	8,587	8,840

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	16,405	16,861
Accruals and deferred income	1,000	1,000
	17,405	17,861

Page 5


SILENT WHIRLWIND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

7.	Related party transactions
	Included within other creditors are amounts totalling £16,405 (2024: £16,861) owed to the director. These amounts are interest free and repayable on demand.

Page 6