Low Whinnow Limited - Period Ending 2025-10-31

Registration number: 10256509

Low Whinnow Limited

Unaudited Financial Statements

1 April 2025 to 31 October 2025

Low Whinnow Limited

Contents

Accountants' Report	1
Balance Sheet	2

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Low Whinnow Limited
for the Period Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Low Whinnow Limited for the period ended 31 October 2025 as set out on pages 2 to 5 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Low Whinnow Limited, as a body, in accordance with the terms of our engagement letter dated 20 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of Low Whinnow Limited and state those matters that we have agreed to state to the Board of Directors of Low Whinnow Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Low Whinnow Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Low Whinnow Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Low Whinnow Limited. You consider that Low Whinnow Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Low Whinnow Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Dodd & Co Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

2 July 2026

Low Whinnow Limited

(Registration number: 10256509)
Balance Sheet as at 31 October 2025

	31 October 2025 £	31 March 2025 £
Fixed assets	-	13,345
Current assets	102,466	75,024
Prepayments and accrued income	5,238	2,226
Creditors: Amounts falling due within one year	(7,094)	(9,058)
Net current assets	100,610	68,192
Total assets less current liabilities	100,610	81,537
Accruals and deferred income	(4,266)	(4,634)
	96,344	76,903
Capital and reserves	96,344	76,903

Low Whinnow Limited

(Registration number: 10256509)
Balance Sheet as at 31 October 2025 (continued)

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Low Whinnow Farm
Thursby
CARLISLE
CA5 6QJ

2	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2025 - 2).

Low Whinnow Limited

(Registration number: 10256509)
Balance Sheet as at 31 October 2025 (continued)

3	Related party transactions

Transactions with directors

2025	At 1 April 2025 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 October 2025 £
W N Dixon
Loan	20,030	56,495	(42,086)	-	686	35,125


S A Dixon
Loan	20,029	56,495	(42,086)	-	686	35,124

2025

At 1 April 2024
£

Advances
£

Repayments
£

Dividends credited
£

Interest
£

At 31 March 2025
£

W N Dixon

Loan

12,041

152,411

(144,946)

-

523

20,030

S A Dixon

Loan

12,040

152,411

(144,946)

-

523

20,029

Directors' advances are repayable on demand.

Interest has been charged at a rate of 2.25% until 5 April 2025 and 3.75% thereafter on advances to directors.

Low Whinnow Limited

(Registration number: 10256509)
Balance Sheet as at 31 October 2025 (continued)

For the financial period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 July 2026 and signed on its behalf by:

.........................................
W N Dixon
Director

.........................................
S A Dixon
Director

2025	At 1 April 2024 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 March 2025 £
W N Dixon
Loan	12,041	152,411	(144,946)	-	523	20,030


S A Dixon
Loan	12,040	152,411	(144,946)	-	523	20,029