REGISTERED NUMBER: 10444619 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

WHISPER CONTROLS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J Arntsen

REGISTERED OFFICE:

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

BUSINESS ADDRESS:

Unit 16

Tannery Yard

Witney Street

Burford

Oxfordshire

OX18 4DQ

REGISTERED NUMBER:

10444619 (England and Wales)

ACCOUNTANTS:

Bronsens Accountants Limited

Chartered Certified Accountants

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

FIXED ASSETS

Tangible assets

4

4,578

2,304

CURRENT ASSETS

Stocks

127,661

113,591

Debtors

5

433,071

382,092

Cash at bank

34,672

8,627

595,404

504,310

CREDITORS

Amounts falling due within one year

6

243,003

112,593

NET CURRENT ASSETS

352,401

391,717

TOTAL ASSETS LESS CURRENT LIABILITIES

356,979

394,021

CREDITORS

Amounts falling due after more than one year

7

338,466

358,001

NET ASSETS

18,513

36,020

CAPITAL AND RESERVES

Called up share capital

10

1,653

1,653

Share premium

296,826

296,826

Retained earnings

(279,966

)

(262,459

)

SHAREHOLDERS' FUNDS

18,513

36,020

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 20 August 2026 and were signed by:

Mr J Arntsen - Director

1.	STATUTORY INFORMATION

Whisper Controls 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.

The financial statements are presented in pound sterling (£) which is the functional currency of the company and rounded to the nearest £.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Going concern

At 30 November 2025, the entity has a negative retained earnings position. However, the financial statements have been prepared on a going concern basis, due to the continued support of the Director and majority shareholder for the foreseeable future. He will not seek to withdraw his Directors Loan Account from the Company in preference to paying third party creditors.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities, but for the purpose of the Statement of Cash Flows bank overdrafts are considered part of cash equivalents as they are payable on demand and form an integral part of the company's cash management.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 December 2024

3,722

Additions

3,773

At 30 November 2025

7,495

DEPRECIATION

At 1 December 2024

1,418

Charge for year

1,499

At 30 November 2025

2,917

NET BOOK VALUE

At 30 November 2025

4,578

At 30 November 2024

2,304

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

213,862

190,630

Other debtors

110,125

115,616

Tax

26,118

-

Deferred tax asset

71,605

71,301

Prepayments

11,361

4,545

433,071

382,092

Deferred tax asset

30.11.25

30.11.24

£

£

Accelerated capital allowances

(1,145

)

(576

)

Tax losses carried forward

72,750

71,877

71,605

71,301

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

145,166

-

Trade creditors

19,316

27,150

Social security and other taxes

7,487

-

VAT

47,094

53,734

Other creditors

812

14,736

NuHeat Ltd

10,500

10,600

Blue Dot Services Ltd

1,799

2,064

Accrued expenses

10,829

4,309

243,003

112,593

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

NuHeat Ltd

201,665

212,723

Directors' loan accounts

136,801

145,278

338,466

358,001

8.	SECURED DEBTS

Lloyds Bank hold a debenture, dated 17 January 2025. secured against all assets of the Company.

9.	DEFERRED TAX

£

Balance at 1 December 2024

(71,301

)

Credit to Income Statement during year

(304

)

Balance at 30 November 2025

(71,605

)

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

1,653

Ordinary

£1

1,653

1,653

11.	PENSION COMMITMENTS

The company operates a money purchase (defined contribution) pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £6,407 (2024 - £4,076). At 30 November 2025 £812 (2024 - £736) was outstanding and is included in other creditors.

12.	ULTIMATE CONTROLLING PARTY

Mr J Arntsen has ultimate control of the company by virtue of his shareholding.