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Registration number: 11778300

Whittaker Consulting Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Whittaker Consulting Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Whittaker Consulting Limited

(Registration number: 11778300)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | - | 292
Current assets |  |  |
Debtors | 5 | 7,909 | 1,384
Cash at bank and in hand |  | 85,870 | 130,038
|  | 93,779 | 131,422
Creditors: Amounts falling due within one year | 6 | (2,074) | (12,197)
Net current assets |  | 91,705 | 119,225
Net assets |  | 91,705 | 119,517
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 91,605 | 119,417
Shareholders' funds |  | 91,705 | 119,517

For the financial year ending 31 March 2026 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 year 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 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 26 May 2026 and signed on its behalf by:

......................................... Dr M Whittaker Director
......................................... Mrs F Whittaker Director

Whittaker Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

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

The address of its registered office is:
29 Southleigh Road
Havant
Hampshire
PO9 2QG
England

These financial statements were authorised for issue by the Board on 26 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the provision of services in the ordinary course of the company’s activities. The company is not registered for VAT.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Whittaker Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 20% Straight line
Motor vehicles | 50% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

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

Whittaker Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 1,458 | 1,325 | 2,783
At 31 March 2026 | 1,458 | 1,325 | 2,783
Depreciation
At 1 April 2025 | 1,166 | 1,325 | 2,491
Charge for the year | 292 | - | 292
At 31 March 2026 | 1,458 | 1,325 | 2,783
Carrying amount
At 31 March 2026 | - | - | -
At 31 March 2025 | 292 | - | 292

5 | Debtors

Current | 2026 £ | 2025 £
Prepayments | 5,515 | 1,384
Other debtors | 2,394 | -
| 7,909 | 1,384

Whittaker Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 194 | 4,392
Accruals and deferred income | 34 | -
Other creditors | 1,846 | 7,805
| 2,074 | 12,197

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

8 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2026 £ | 2025 £
Not later than one year | 7,721 | 4,819
Later than one year and not later than five years | 11,581 | -
| 19,302 | 4,819

The amount of non-cancellable operating lease payments recognised as an expense during the year was £9,724 (2025 - £9,637).