REGISTERED NUMBER: 13249568 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Whittakers Foods Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Demetriou

F Demetriou

REGISTERED OFFICE:

8 Station Road

Cheadle Hulme

SK8 5AE

REGISTERED NUMBER:

13249568 (England and Wales)

ACCOUNTANTS:

Lucas Reis Ltd

Chartered Accountants

Lansdowne House

85 Buxton Road

Stockport

Cheshire

SK2 6LR

FIXED ASSETS

Intangible assets

4

90,000

108,000

Tangible assets

5

5,648

7,060

95,648

115,060

CURRENT ASSETS

Stocks

-

2,327

Debtors

6

222,600

210,000

Cash at bank and in hand

108,710

240,644

331,310

452,971

CREDITORS

Amounts falling due within one year

7

47,521

237,361

NET CURRENT ASSETS

283,789

215,610

TOTAL ASSETS LESS CURRENT LIABILITIES

379,437

330,670

PROVISIONS FOR LIABILITIES

1,412

1,765

NET ASSETS

378,025

328,905

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

377,925

328,805

SHAREHOLDERS' FUNDS

378,025

328,905

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 21 May 2026 and were signed on its behalf by:

D Demetriou - Director

1.	STATUTORY INFORMATION

Whittakers Foods 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

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

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

Plant and machinery etc

-

20% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 11 (2025 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

180,000

AMORTISATION

At 1 April 2025

72,000

Charge for year

18,000

At 31 March 2026

90,000

NET BOOK VALUE

At 31 March 2026

90,000

At 31 March 2025

108,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

16,431

DEPRECIATION

At 1 April 2025

9,371

Charge for year

1,412

At 31 March 2026

10,783

NET BOOK VALUE

At 31 March 2026

5,648

At 31 March 2025

7,060

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

222,600

210,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

17,119

63,304

Other creditors

30,402

174,057

47,521

237,361

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

1

100

100

9.	RELATED PARTY DISCLOSURES

Eikia Property Ltd

A company in which the directors have an interest

Included within other debtors is a £222,600 owed from Eikia property ltd.

31.3.26

31.3.25

£

£

Amount due from related party at the balance sheet date

222,600

210,000

10.	ULTIMATE CONTROLLING PARTY

During the year there was no ultimate controlling party.