Why Not Un Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06396892 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st October 2025

for

Why Not Un Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs C Docker

P Docker

Mrs M Marshall

S N Marshall

SECRETARY:

P Docker

REGISTERED OFFICE:

The Brewhouse

Priory Lane

Burford

Oxfordshire

OX18 4SG

REGISTERED NUMBER:

06396892 (England and Wales)

ACCOUNTANTS:

AMM Bookkeeping & Accountancy

4 Longlands

West End Gardens

Fairford

Gloucestershire

GL7 4LG

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

2,965

3,349

2,965

3,349

CURRENT ASSETS

Stocks

5,999

10,642

Debtors

6

80,264

85,888

Cash at bank

32,928

39,139

119,191

135,669

CREDITORS

Amounts falling due within one year

7

(5,082

)

(9,575

)

NET CURRENT ASSETS

114,109

126,094

TOTAL ASSETS LESS CURRENT
LIABILITIES

117,074

129,443

PROVISIONS FOR LIABILITIES

(741

)

(815

)

NET ASSETS

116,333

128,628

CAPITAL AND RESERVES

Called up share capital

224

Capital redemption reserve

176

Retained earnings

115,933

128,228

SHAREHOLDERS' FUNDS

116,333

128,628

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th June 2026 and were signed on its behalf by:

P Docker - Director

1.	STATUTORY INFORMATION

Why Not Un Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Registration mark and patents are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Website

-

33% on cost

Office equipment

-

50% on cost and 33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st November 2024

and 31st October 2025

440

AMORTISATION

At 1st November 2024

and 31st October 2025

440

NET BOOK VALUE

At 31st October 2025

-

At 31st October 2024

-

5.	TANGIBLE FIXED ASSETS

Office

Website

equipment

Totals

£

COST

At 1st November 2024

3,551

30,883

34,434

Additions

-

3,041

Disposals

-

(2,263

)

(2,263

)

At 31st October 2025

3,551

31,661

35,212

DEPRECIATION

At 1st November 2024

3,551

27,534

31,085

Charge for year

-

3,425

Eliminated on disposal

-

(2,263

)

(2,263

)

At 31st October 2025

3,551

28,696

32,247

NET BOOK VALUE

At 31st October 2025

-

2,965

At 31st October 2024

-

3,349

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

as restated

£

Trade debtors

1,991

-

Amounts owed by associates

72,354

76,130

Other debtors

5,919

9,758

80,264

85,888

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

as restated

£

Trade creditors

99

-

Amounts owed to associates

1,000

Taxation and social security

(3,377

)

4,894

Other creditors

7,360

3,681

5,082

9,575

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.10.25

31.10.24

as restated

£

Within one year

-

778

Between one and five years

21,314

5,323

21,314

6,101

9.	OTHER FINANCIAL COMMITMENTS

At the year end, a contract to hire a vehicle had been entered into but had not commenced. The contract totals £20,291 and is for a 4 year term.

10.	RELATED PARTY DISCLOSURES

Jumpseat Leadership Ltd is an associated company. Jumpseat Leadership Ltd owes Why Not Un Limited £72,354 (2024: £76,130) at the year end and is shown within debtors within one year. Why Not Un Limited supports Jumpseat Leadership Ltd by deferring payment until such time it has adequate reserves. The company made net sales and recharges to Jumpseat Leadership Ltd of £26,544 during the year.

The company made net sales to WIS Un Limited a company with a common shareholder of £6,933 (2024 :£10,398), there is no amounts outstanding at the year end.

The company incurred a charge to Why Not Press Limited for agent commission of £1,000 (2024: £1,000) during the year, £1,000 was owed to Why Not Press Limited at the year end.