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WILKINSON AND WHITLEY,LIMITED
Unaudited Financial Statements
for the year ended 31 January 2026
Company registration number 00158629
(England and Wales)

# Company Information

For the year ended 31 January 2026

Directors | Wilkinson, John Richard
| Wilkinson, John Richard
| Wilkinson, Andrew James

Company secretary | Wilkinson, John Richard

Registered office | Wilkinson And Whitley Ltd.
| Lime Street
| Bingley
| BD16 4BE

Registered number | 00158629

Accountant | H & M Ltd
| The Four Columns
| Broughton Hall Business Park
| Skipton
| North Yorkshire
| BD23 3AE

# Statement of Financial Position

As at 31 January 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Tangible assets
| 4 |
71,660
68,051
Investments
| 5 |
1,331
1,146
72,991
69,197
Current assets
Stocks
57,928
44,297
Debtors
| 6 |
19,543
6,544
Cash at bank and in hand
345,259
320,627
422,730
371,468
Creditors
Amounts falling due within one year
| 7 |
(147,891)
(145,385)
(147,891)
(145,385)
Net current assets (liabilities)
274,839
226,083
Total assets less current liabilities
347,830
295,280
Provisions for liabilities
(14,819)
(13,898)
Net assets (liabilities)
333,011
281,382
Capital and reserves
Called up share capital
5,000
5,000
Profit and loss account
328,011
276,382
Total equity
333,011
281,382

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit 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 Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 May 2026 and are signed on its behalf by:

Wilkinson, John Richard Wilkinson, John Richard Director |

Company registration number 00158629

# Notes to the Financial Statements

For the year ended 31 January 2026

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

### 2.3. Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Income Statement.

### 2.4. Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses. Land and buildings are not depreciated.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Rate
Method
%
Fixtures and fittings
10
Reducing balance

### 2.5. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

### 2.6. Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

### 2.7. Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

### 2.8. Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

### 2.9. Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income Statement.

### 3. Employees

The average number of employees during the year was 8 (2025: 8).

### 4. Tangible fixed assets

Land and buildings
Fixtures and fittings
Total
£
£
£
Cost
At 1 February 2025
14,241
152,526
166,767
Additions
-
9,535
9,535
At 31 January 2026
14,241
162,061
176,302
Depreciation and impairment
At 1 February 2025
2,172
96,544
98,716
Charge for the period
-
5,926
5,926
At 31 January 2026
2,172
102,470
104,642
Net book value
At 31 January 2026
12,069
59,591
71,660
At 31 January 2025
12,069
55,982
68,051

### 5. Fixed asset investments

Other investments
Total
£
£
Cost
At 1 February 2025
1,146
1,146
Revaluations
185
185
At 31 January 2026
1,331
1,331
Impairment
At 31 January 2026
-
-
Net book value
At 31 January 2026
1,331
1,331
At 31 January 2025
1,146
1,146

### 6. Debtors

2026
2025
£
£
Trade debtors
9,715
2
Other debtors
8,740
5,452
Directors loan accounts
1,088
1,090
Total due within one year
19,543
6,544
Total due after one year
-
-
Total
19,543
6,544

### 7. Creditors due within one year

2026
2025
£
£
Trade creditors
22,099
27,343
Other creditors
43,822
43,734
Taxation and social security
81,970
74,308
Total
147,891
145,385