REGISTERED NUMBER: OC368938 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

WHITFORD ESTATES LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs L A Jenkinson

E J W Jenkinson

REGISTERED OFFICE:

Penns Cottage

Horsham Road

Steyning

West Sussex

BN44 3LJ

REGISTERED NUMBER:

OC368938 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Horsham) Limited

Ridgeland House

15 Carfax

Horsham

West Sussex

RH12 1ER

FIXED ASSETS

Intangible assets

3

-

-

Tangible assets

4

24,678

3,393

24,678

3,393

CURRENT ASSETS

Debtors

5

33,427

32,098

Cash at bank

739

718

34,166

32,816

CREDITORS

Amounts falling due within one year

6

11,501

8,757

NET CURRENT ASSETS

22,665

24,059

TOTAL ASSETS LESS CURRENT LIABILITIES

47,343

27,452

CREDITORS

Amounts falling due after more than one year

7

8,932

-

NET ASSETS ATTRIBUTABLE TO MEMBERS

38,411

27,452

LOANS AND OTHER DEBTS DUE TO MEMBERS

38,411

27,452

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

38,411

27,452

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 30 June 2026 and were signed by:

E J W Jenkinson - Designated member

1.	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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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 0, is being amortised evenly over its estimated useful life of nil 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

2.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

16,500

AMORTISATION

At 1 April 2025

and 31 March 2026

16,500

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

4,623

13,000

8,092

25,715

Additions

-

28,739

-

28,739

Disposals

-

(13,000

)

-

(13,000

)

At 31 March 2026

4,623

28,739

8,092

41,454

DEPRECIATION

At 1 April 2025

4,516

10,686

7,120

22,322

Charge for year

27

4,790

323

5,140

Eliminated on disposal

-

(10,686

)

-

(10,686

)

At 31 March 2026

4,543

4,790

7,443

16,776

NET BOOK VALUE

At 31 March 2026

80

23,949

649

24,678

At 31 March 2025

107

2,314

972

3,393

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

30,041

30,654

Prepayments

3,386

1,444

33,427

32,098

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

2,355

-

Trade creditors

333

105

VAT

7,143

7,076

Accrued expenses

1,670

1,576

11,501

8,757

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

8,932

-