IRIS Accounts Production v26.2.0.494 04599146 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 1.00000 1.00000 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04599146 2024-12-31 04599146 2025-12-31 04599146 2025-01-01 2025-12-31 04599146 2023-12-31 04599146 2024-01-01 2024-12-31 04599146 2024-12-31 04599146 ns15:EnglandWales 2025-01-01 2025-12-31 04599146 ns14:PoundSterling 2025-01-01 2025-12-31 04599146 ns10:Director1 2025-01-01 2025-12-31 04599146 ns10:Director2 2025-01-01 2025-12-31 04599146 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04599146 ns10:SmallEntities 2025-01-01 2025-12-31 04599146 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04599146 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 04599146 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04599146 ns10:FullAccounts 2025-01-01 2025-12-31 04599146 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 04599146 ns10:OrdinaryShareClass2 2025-01-01 2025-12-31 04599146 ns10:OrdinaryShareClass3 2025-01-01 2025-12-31 04599146 1 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 04599146 ns10:OrdinaryShareClass2 2 2025-01-01 2025-12-31 04599146 ns10:OrdinaryShareClass3 3 2025-01-01 2025-12-31 04599146 ns10:Director3 2025-01-01 2025-12-31 04599146 ns10:Director4 2025-01-01 2025-12-31 04599146 ns10:Director5 2025-01-01 2025-12-31 04599146 ns10:Director6 2025-01-01 2025-12-31 04599146 ns10:CompanySecretary1 2025-01-01 2025-12-31 04599146 ns10:RegisteredOffice 2025-01-01 2025-12-31 04599146 ns5:CurrentFinancialInstruments 2024-12-31 04599146 ns5:CurrentFinancialInstruments 2025-12-31 04599146 ns5:ShareCapital 2024-12-31 04599146 ns5:ShareCapital 2025-12-31 04599146 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 04599146 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 04599146 ns5:FurnitureFittings 2025-01-01 2025-12-31 04599146 ns5:ComputerEquipment 2025-01-01 2025-12-31 04599146 ns5:FurnitureFittings 2024-12-31 04599146 ns5:ComputerEquipment 2024-12-31 04599146 ns5:FurnitureFittings 2025-12-31 04599146 ns5:ComputerEquipment 2025-12-31 04599146 ns5:FurnitureFittings 2024-12-31 04599146 ns5:ComputerEquipment 2024-12-31 04599146 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 04599146 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 04599146 ns10:OrdinaryShareClass1 2025-12-31 04599146 ns10:OrdinaryShareClass2 2025-12-31 04599146 ns10:OrdinaryShareClass3 2025-12-31

REGISTERED NUMBER: 04599146 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WHYMARK & MOULTON LIMITED

WHYMARK & MOULTON LIMITED (REGISTERED NUMBER: 04599146) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| WHYMARK & MOULTON LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | N D Moulton

| B J Whymark

| Mrs S Whymark

| Mrs S J Moulton

| SECRETARY: | N D Moulton

| REGISTERED OFFICE: | Gwelo

| Edgworth Road

| Sudbury

| Suffolk

| CO10 2TG

| REGISTERED NUMBER: | 04599146 (England and Wales)

| ACCOUNTANTS: | Seago and Stopps

| Chartered Certified Accountants

| 61 Station Road

| Sudbury

| Suffolk

| CO10 2SP

WHYMARK & MOULTON LIMITED (REGISTERED NUMBER: 04599146) |

BALANCE SHEET

31 DECEMBER 2025

31.12.24 |  | 31.12.25 |

£ | £ |  | Notes | £ | £ |

| FIXED ASSETS

4,971 |  |  | Tangible assets | 4 | 6,469 |  |

| CURRENT ASSETS

23,608 |  |  | Stocks | 25,743 |  |

144,578 |  |  | Debtors | 5 | 80,132 |  |

109,325 |  |  | Cash at bank | 193,682 |  |

277,511 |  | 299,557 |  |

| CREDITORS

169,470 |  |  | Amounts falling due within one year | 6 | 180,638 |  |

108,041 |  |  | NET CURRENT ASSETS | 118,919 |  |

113,012 |  |  | TOTAL ASSETS LESS CURRENT LIABILITIES | 125,388 |  |

1,208 |  |  | PROVISIONS FOR LIABILITIES | 1,617 |  |

111,804 |  |  | NET ASSETS | 123,771 |  |

| CAPITAL AND RESERVES

100 |  |  | Called up share capital | 7 | 10,200 |  |

111,704 |  |  | Retained earnings | 113,571 |  |

111,804 |  |  | SHAREHOLDERS' FUNDS | 123,771 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

WHYMARK & MOULTON LIMITED (REGISTERED NUMBER: 04599146) |

BALANCE SHEET - continued

31 DECEMBER 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

N Moulton - Director

B Whymark - Director

WHYMARK & MOULTON LIMITED (REGISTERED NUMBER: 04599146) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Whymark & Moulton 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 represents the total value of work undertaken and invoiced, together with any adjustments required in respect of work in progress. Turnover excludes value added tax.

| 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

| Computer equipment | - | 35% on reducing balance

| Stocks

| Work in progress is calculated as the value of work undertaken but not invoiced at the balance sheet date.

| Financial instruments

| The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

WHYMARK & MOULTON LIMITED (REGISTERED NUMBER: 04599146) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 6 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer

| Totals |  | fittings |  | equipment

£ | £ | £ |

| COST

| At 1 January 2025 | 59,477 |  | 15,352 |  | 44,125 |  |

| Additions | 4,812 |  | - |  | 4,812 |  |

| At 31 December 2025 | 64,289 |  | 15,352 |  | 48,937 |  |

| DEPRECIATION

| At 1 January 2025 | 54,506 |  | 14,206 |  | 40,300 |  |

| Charge for year | 3,314 |  | 287 |  | 3,027 |  |

| At 31 December 2025 | 57,820 |  | 14,493 |  | 43,327 |  |

| NET BOOK VALUE

| At 31 December 2025 | 6,469 |  | 859 |  | 5,610 |  |

| At 31 December 2024 | 4,971 |  | 1,146 |  | 3,825 |  |

WHYMARK & MOULTON LIMITED (REGISTERED NUMBER: 04599146) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 77,983 |  | 134,449 |  |

| Other debtors | 2,149 |  | 10,129 |  |

80,132 |  | 144,578 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | - |  | 14,167 |  |

| Taxation and social security | 99,986 |  | 66,308 |  |

| Other creditors | 80,652 |  | 88,995 |  |

180,638 |  | 169,470 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 5,050 | Ordinary A | £1 | 5,050 |  | 50 |  |

| 5,050 | Ordinary B | £1 | 5,050 |  | 50 |  |

| 100 | Ordinary C | £1 | 100 |  | - |  |

10,200 |  | 100 |  |

| The following shares were allotted and fully paid for cash at par during the year:

| 5,000 Ordinary A shares of £1 each

| 5,000 Ordinary B shares of £1 each

| 100 Ordinary C shares of £1 each