REGISTERED NUMBER: 04599146 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WHYMARK & MOULTON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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