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Registered Number 15281666

WHITNALL LIVESTOCK LTD

Micro-entity Accounts

30 November 2025

## WHITNALL LIVESTOCK LTD Registered Number 15281666

## Micro-entity Balance Sheet as at 30 November 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid |  | - | -
Fixed Assets |  | 19,167 | 9,193
Current Assets |  | 7,894 | 1,300
Net current assets (liabilities) |  | 7,894 | 1,300
Total assets less current liabilities |  | 27,061 | 10,493
Creditors: amounts falling due after more than one year |  | (11,573) | (8,024)
Provisions for liabilities |  | 0 | 0
Accruals and deferred income |  | 0 | 0
Total net assets (liabilities) |  | 15,488 | 2,469
Capital and reserves |  | 15,488 | 2,469

- For the year ending 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
- The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 2 June 2026

And signed on their behalf by:
Joshua Whitnall, Director

## WHITNALL LIVESTOCK LTD Registered Number 15281666

## Notes to the Micro-entity Accounts for the period ended 30 November 2025

1 Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 1 | 1

2 Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents amounts receivable from the sale of livestock, meat, breeding stock, grazing services, grants linked to trading activity, and any other income generated in the ordinary course of business. Turnover is recognised when the company has fulfilled its obligations to the customer and the income can be measured reliably.
Sales of livestock are recognised at the point at which ownership and risk pass to the buyer. Income from grazing, education or other services is recognised when the service has been provided.

Tangible assets depreciation policy
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:
Plant and equipment - 20% on cost
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.

Valuation information and policy
The company’s assets and stock are valued on a prudent and consistent basis, using the best information available at the financial year end. Valuations are reviewed annually by the directors and are based on cost, market value, expected sale value, condition, age, quality and intended use.
Breeding livestock is held by the company as part of its ordinary farming trade. Breeding livestock are treated as fixed assets. Lambs and immature replacement females, including shearlings not yet lambed, are treated as current assets until maturity, at which point they are transferred to breeding livestock and become a fixed asset of the business.

3 Off balance sheet arrangements
No