Company Registration No. 00315256 (England and Wales)
Whitelock Investments
Unaudited financial statements
for the year ended 31 December 2025
Pages for filing with the registrar
Whitelock Investments
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 5
Whitelock Investments
Balance sheet
As at 31 December 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
261,300
261,300
Current assets
Cash at bank and in hand
1,416
799
Creditors: amounts falling due within one year
6
(16,540)
(18,798)
Net current liabilities
(15,124)
(17,999)
Net assets
246,176
243,301
Capital and reserves
Called up share capital
7
71
71
Capital redemption reserve
555
555
Profit and loss reserves
245,550
242,675
Total equity
246,176
243,301

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 10 August 2026 and are signed on its behalf by:
Mr J S Whitelock
Director
Company Registration No. 00315256
Whitelock Investments
Notes to the financial statements
For the year ended 31 December 2025
2
1
Accounting policies
Company information

Whitelock Investments is a private company limited by shares incorporated in England and Wales. The registered office is 310 Bournemouth Road, Parkstone, Poole, Dorset, BH14 9AR.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Whitelock Investments
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies (continued)
3
Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of 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 deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax
Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
Whitelock Investments
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies (continued)
4

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
2
3
Investment income
2025
2024
£
£
Income from shares in group undertakings
91,875
91,875
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
261,300
261,300
5
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Indirect
Branksome Estates Limited
310 Bournemouth Road, Parkstone, Poole, Dorset, BH14 9AR
Ordinary
100
-
Whitelock Investments
Notes to the financial statements (continued)
For the year ended 31 December 2025
5
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
14,775
12,775
Corporation tax
674
-
0
Other creditors
1,091
6,023
16,540
18,798
7
Called up share capital
2025
2024
£
£
Issued and fully paid
70 Ordinary Shares of £1 each
70
70
70 Ordinary B Shares of 1p each
1
1
71
71

The B shares carry no right to vote or dividends with a restricted right to capital on disposal.

8
Parent company

The ultimate controlling party is J S Whitelock by virtue of his shareholding in the entity.

9
Related party transactions

At the year end, deposits of £64 (2024: £62) were held on trust for the benefit of the company by the Whitelock Group Bank Accounts Trust. A declaration of trust is in place over this deposit balance and therefore it is disclosed as part of the company's cash at bank on the balance sheet.

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