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Registered number: 15355281 DAVID WHITMER LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
DAVID WHITMER LIMITED REGISTERED NUMBER: 15355281 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 31 December |  | 29 December
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 100 |  | 100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 762,900 |  | 4,249,901 |
Cash at bank and in hand |  | 686 |  | - |
|  | 763,586 |  | 4,249,901 |
Creditors: amounts falling due within one year | 6 | (763,585) |  | (4,249,900) |
Net current assets |  |  | 1 |  | 1
Total assets less current liabilities |  |  | 101 |  | 101
Net assets |  |  | 101 |  | 101
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 101 |  | 101
|  |  | 101 |  | 101
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 August 2026.
S Friedman
Director
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DAVID WHITMER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
David Whitmer Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 7 Savoy Court, London, WC2R 0EX. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group. The financial statements are prepared up to 31 December 2025 (last period the company operated a weekly accounting calendar and the financial statements were parepared for 52 weeks to 29 December 2024).
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 2
DAVID WHITMER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the period was 4 (2024 - 4).
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DAVID WHITMER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 30 December 2024 | 100
| At 31 December 2025 | 100
5. | Debtors
|  |  |  |  | 31 December | 29 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 762,899 | 4,249,900
| Other debtors | 1 | 1
|  | 762,900 | 4,249,901
| Amounts owed by group undertakings are interest free and repayable on demand.
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 December | 29 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 365,686 | 2,689,818
| Corporation tax | 150,917 | -
| Other creditors | 246,982 | 1,560,082
|  | 763,585 | 4,249,900
| Amounts owed to group undertakings are interest free and repayable on demand.
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DAVID WHITMER LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
7. | Share capital
|  |  |  |  | 31 December | 29 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) A Ordinary shares of £1.00 each | 100 | 100
|  | 1 (2024 - 1) B Ordinary share of £1.00 | 1 | 1
|  |  | 101 | 101
8. | Related party transactions
| Sonia Friedman Productions Ltd a company registered in England and Wales with common directorships. As at the balance sheet date the company owed £137,713 (2024: £441,503) to Sonia Friedman Productions Ltd. The company is exempt from disclosing related party transactions with companies that are wholly owned within the group. The company has not entered into any other transactions with related parties that are material and that have not been concluded under normal market conditions.
9. | Controlling party
The immediate parent company is Martin Harris UK Tour LLC, a company incorporated in the United States of America, that has a controlling interest in David Whitmer Limited. Its registered address is c/o TT Partners, 630 Ninth Avenue, #1106, New York, NY 10036, USA. There is no ultimate controlling party.
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