REGISTERED NUMBER: 10766757 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Whitworth Brough Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr James Whitworth

Mr Jonathan Brough

Mr Charles Wale

REGISTERED OFFICE:

Palmeira Avenue Mansions

19 Church Road

Hove

East Sussex

BN3 2FA

REGISTERED NUMBER:

10766757 (England and Wales)

ACCOUNTANTS:

Atkinsons

Chartered Accountants

Palmeira Avenue Mansions

19 Church Road

Hove

East Sussex

BN3 2FA

FIXED ASSETS

Tangible assets

4

13,537

9,021

CURRENT ASSETS

Debtors

5

402,662

58,816

Cash at bank

1,566,787

641,972

1,969,449

700,788

CREDITORS

Amounts falling due within one year

6

1,277,584

349,804

NET CURRENT ASSETS

691,865

350,984

TOTAL ASSETS LESS CURRENT LIABILITIES

705,402

360,005

PROVISIONS FOR LIABILITIES

3,384

2,255

NET ASSETS

702,018

357,750

CAPITAL AND RESERVES

Called up share capital

7

6

6

Retained earnings

702,012

357,744

SHAREHOLDERS' FUNDS

702,018

357,750

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

Mr James Whitworth - Director

Mr Jonathan Brough - Director

Mr Charles Wale - Director

1.	STATUTORY INFORMATION

Whitworth Brough Ltd 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.

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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

3,112

13,421

16,533

Additions

215

7,585

7,800

Disposals

(202

)

-

(202

)

At 31 March 2026

3,125

21,006

24,131

DEPRECIATION

At 1 April 2025

2,330

5,182

7,512

Charge for year

203

3,059

3,262

Eliminated on disposal

(180

)

-

(180

)

At 31 March 2026

2,353

8,241

10,594

NET BOOK VALUE

At 31 March 2026

772

12,765

13,537

At 31 March 2025

782

8,239

9,021

5.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Trade debtors

18,000

36,000

Other debtors

371,625

15,936

389,625

51,936

Amounts falling due after more than one year:

Other debtors

13,037

6,880

Aggregate amounts

402,662

58,816

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

6,034

9,705

Taxation and social security

1,264,650

333,883

Other creditors

6,900

6,216

1,277,584

349,804

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2

A Ordinary

1

2

2

2

B Ordinary

1

2

2

2

C Ordinary

1

2

2

6

6

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mr Jonathan Brough

Balance outstanding at start of year

1,307

1,887

Amounts advanced

25,140

25,142

Amounts repaid

(25,032

)

(25,722

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,415

1,307

9.	RELATED PARTY DISCLOSURES

Included in other creditors is £4,453 (2025 - £4,789) which is owed to Mr J Whitworth, a director of the company. This loan is provided on an interest free basis, is unsecured and repayable on demand.

Included in other creditors is £1433 (2025 - £927l) which is owed to Mr C Wale, a director of the company. This loan is provided on an interest free basis, is unsecured and repayable on demand.

No other transactions with related parties were undertaken such as are required to be disclosed under Section 1A Small Entities of Financial Reporting Standard 102.