0 false false false false false false false false false false true false false false false false false No description of principal activity 2025-04-06 Sage Accounts Production Advanced 2024 - FRS102_2024 2,298 836 730 1,566 732 1,462 xbrli:pure xbrli:shares iso4217:GBP SC249740 2025-04-06 2026-04-05 SC249740 2026-04-05 SC249740 2025-04-05 SC249740 2024-04-06 2025-04-05 SC249740 2025-04-05 SC249740 2024-04-05 SC249740 bus:Director1 2025-04-06 2026-04-05 SC249740 core:WithinOneYear 2026-04-05 SC249740 core:WithinOneYear 2025-04-05 SC249740 core:ShareCapital 2026-04-05 SC249740 core:ShareCapital 2025-04-05 SC249740 core:RevaluationReserve 2026-04-05 SC249740 core:RevaluationReserve 2025-04-05 SC249740 core:RetainedEarningsAccumulatedLosses 2026-04-05 SC249740 core:RetainedEarningsAccumulatedLosses 2025-04-05 SC249740 bus:SmallEntities 2025-04-06 2026-04-05 SC249740 bus:AuditExemptWithAccountantsReport 2025-04-06 2026-04-05 SC249740 bus:SmallCompaniesRegimeForAccounts 2025-04-06 2026-04-05 SC249740 bus:PrivateLimitedCompanyLtd 2025-04-06 2026-04-05 SC249740 bus:FullAccounts 2025-04-06 2026-04-05 SC249740 core:ComputerEquipment 2025-04-06 2026-04-05 SC249740 core:ComputerEquipment 2026-04-05 SC249740 core:ComputerEquipment 2025-04-05 SC249740 core:AllAssociates 2025-04-06 2026-04-05
COMPANY REGISTRATION NUMBER: SC249740

Whitton Technical Services Ltd

Filleted Unaudited Financial Statements

5 April 2026

Whitton Technical Services Ltd

Statement of Financial Position

5 April 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 732 | 1,462

Current assets

Cash at bank and in hand | 507,493 |  | 490,692

Creditors: amounts falling due within one year | 5 | 5,145 |  | 5,013
| --------- |  | ---------
Net current assets |  | 502,348 | 485,679
|  | --------- | ---------
Total assets less current liabilities |  | 503,080 | 487,141
|  | --------- | ---------
Net assets |  | 503,080 | 487,141
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 100 | 100
Revaluation reserve |  | ( 436) | ( 567)
Profit and loss account |  | 503,416 | 487,608
|  | --------- | ---------
Shareholders funds |  | 503,080 | 487,141
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 12 August 2026 , and are signed on behalf of the board by:

Mr M McAdam |
Director |

Company registration number: SC249740

Whitton Technical Services Ltd

Notes to the Financial Statements

Year ended 5 April 2026
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 5 The Village Green, Whitton Village, Stocktonon Tees, TS21 1NR.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Tangible assets

| Equipment | Total
| £ | £
Cost |  |
At 6 April 2025 and 5 April 2026 | 2,298 | 2,298
| ------- | -------
Depreciation |  |
At 6 April 2025 | 836 | 836
Charge for the year | 730 | 730
| ------- | -------
At 5 April 2026 | 1,566 | 1,566
| ------- | -------
Carrying amount |  |
At 5 April 2026 | 732 | 732
| ------- | -------
At 5 April 2025 | 1,462 | 1,462
| ------- | -------

5. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Corporation tax | 4,028 | 3,450
Other creditors | 1,117 | 1,563
| ------- | -------
| 5,145 | 5,013
| ------- | -------

6. Director's advances, credits and guarantees
No Transaction during the year to 5 April 2020
7. Related party transactions
The company was under the control of Mr McAdam throughout the current and previous year. Mr McAdam is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under FRSSE 2008.