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Registered number: 14450458
Whisper Bridal Boutique Ltd
Unaudited Financial Statements
For the Period 1 November 2025 to 31 May 2026
Gordon Down Accountants Temple Court
13a Cathedral Road
Cardiff
CF11 9HA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14450458
31 May 2026 31 October 2025
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 - 22,032
Debtors 5 - 550
Cash at bank and in hand 8 3,167
8 25,749
Creditors: Amounts Falling Due Within One Year 6 (50,732 ) (64,820 )
NET CURRENT ASSETS (LIABILITIES) (50,724 ) (39,071 )
TOTAL ASSETS LESS CURRENT LIABILITIES (50,724 ) (39,071 )
NET LIABILITIES (50,724 ) (39,071 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (50,725 ) (39,072 )
SHAREHOLDERS' FUNDS (50,724) (39,071)
Page 1
Page 2
For the period ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Jenny Langley
Director
29/06/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Whisper Bridal Boutique Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14450458 . The registered office is 18 Holton Road, Vale of Glamorgan, Barry, CF63 4HD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2025: 1)
- 1
4. Stocks
31 May 2026 31 October 2025
£ £
Stock - 22,032
Page 3
Page 4
5. Debtors
31 May 2026 31 October 2025
£ £
Due within one year
Trade debtors - 550
6. Creditors: Amounts Falling Due Within One Year
31 May 2026 31 October 2025
£ £
Other creditors 50,732 64,294
Taxation and social security - 526
50,732 64,820
7. Share Capital
31 May 2026 31 October 2025
£ £
Allotted, Called up and fully paid 1 1
Page 4