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COMPANY REGISTRATION NUMBER: 15828133
Whitland EOT Trustee Limited
Company Limited by Guarantee
Filleted Unaudited Financial Statements
31 October 2025
Whitland EOT Trustee Limited
Company Limited by Guarantee
Financial Statements
Period from 1 August 2025 to 31 October 2025
Contents
Pages
Statement of financial position
1
Notes to the financial statements
2
Whitland EOT Trustee Limited
Company Limited by Guarantee
Statement of Financial Position
31 October 2025
31 Oct 25
31 Jul 25
Note
£
£
Current assets
Cash at bank and in hand
918
918
Creditors: amounts falling due within one year
5
( 918)
( 918)
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 period ending 31 October 2025 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 financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their 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 28 July 2026 , and are signed on behalf of the board by:
Mr PAF James
Miss RL Mathias
Director
Director
Mr JL Owen
Director
Company registration number: 15828133
Whitland EOT Trustee Limited
Company Limited by Guarantee
Notes to the Financial Statements
Period from 1 August 2025 to 31 October 2025
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Unit B, London Road Industrial Estate, West Street, Whitland, SA34 0AE, Wales.
2. Statement of compliance
These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Unit B, London Road Industrial Estate, West Street, Whitland, SA34 0AE, Wales. During the period the company changed its year end from 31 July to 31 October, in order to align its year end with the companies it acts as a corporate trustee for.
Going concern
The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Company limited by guarantee
The company is limited by guarantee.
5. Creditors: amounts falling due within one year
31 Oct 25
31 Jul 25
£
£
Other creditors
918
918
----
----
6. Employee ownership trust
The company holds 85% of the share capital in Celtic Process Systems Limited, as corporate trustee on behalf of the Celtic Process Systems Limited Employee Ownership Trust. During the prior period, on 17 September 2024, the corporate trustee of Celtic Process Systems Limited was transferred from Whitland EOT Limited to Whitland EOT Trustee Limited , a private company limited by guarantee.