ACCOUNTS - Final Accounts preparation

Registered number: 15813699

WHITSTABLE HOUSE PAU LIMITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

TWP Accounting LLP

Chartered Accountants & Statutory Auditors

The Old Rectory

Church Street

Weybridge

Surrey

KT13 8DE

WHITSTABLE HOUSE PAU LIMITED

COMPANY INFORMATION

Directors	W E Graham (appointed 2 July 2024)
	Dr K E Graham (appointed 2 July 2024)


Registered number	15813699


Registered office	20 Cranley Road
	Hersham
	Walton On Thames
	United Kingdom
	KT12 5BP


Trading Address



Accountants	TWP Accounting LLP
	Chartered Accountants
	Church Street
	Weybridge
	Surrey
	KT13 8DE

WHITSTABLE HOUSE PAU LIMITED

CONTENTS

	Page
Directors' Report	1
Accountants' Report	2
Profit and Loss Account	3
Balance Sheet	4
Notes to the Financial Statements	5 - 6

WHITSTABLE HOUSE PAU LIMITED

DIRECTORS' REPORT

FOR THE PERIOD ENDED 31 DECEMBER 2025

The directors present their report and the financial statements for the period ended 31 December 2025.

Directors

The directors who served during the period were:

W E Graham (appointed 2 July 2024)

Dr K E Graham (appointed 2 July 2024)

This report was approved by the board on 22 September 2026 and signed on its behalf.

W E Graham

Director

Page 1

WHITSTABLE HOUSE PAU LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WHITSTABLE HOUSE PAU LIMITED
FOR THE PERIOD ENDED 31 DECEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Whitstable House PAU Limited for the period ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Whitstable House PAU Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Whitstable House PAU Limited and state those matters that we have agreed to state to the Board of Directors of Whitstable House PAU Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Whitstable House PAU Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Whitstable House PAU Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Whitstable House PAU Limited. You consider that Whitstable House PAU Limited is exempt from the statutory audit requirement for the period.

TWP Accounting LLP

Chartered Accountants

Church Street

Weybridge

Surrey

KT13 8DE

22 September 2026

Page 2

WHITSTABLE HOUSE PAU LIMITED

PROFIT AND LOSS ACCOUNT

FOR THE PERIOD ENDED 31 DECEMBER 2025

The Company has not traded during the period or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.

Page 3

WHITSTABLE HOUSE PAU LIMITED

REGISTERED NUMBER: 15813699

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	3	100		100
		100		100
Total assets less current liabilities			100		100

Net assets			100		100

Capital and reserves
Called up share capital	4	100	100
		100	100

For the period ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 were approved and authorised for issue by the board and were signed on its behalf on 22 September 2026.

W E Graham

Director

The notes on pages 5 to 6 form part of these financial statements.

Page 4

WHITSTABLE HOUSE PAU LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Whitstable House PAU Limited (15813699) is a private company limited by shares incorporated in England and Wales. The address of registered office is 20 Cranley Road, Hersham, Walton On Thames, United Kingdom, KT12 5BP.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The company was incorporated on 2 July 2024 and the first accounting period was from 2 July 2024 to 31 December 2024.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2.2

Income and expenditure

All revenue and salary costs are incurred and fully recognised within the financial statements of the immediate parent company, Whitstable House Limited. Whitstable House Limited are legally entitled to all revenue and costs associated with Whitstable House PAU Limited. Whitstable House Limited financial statements are available to the public and may be obtained from their registered address.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	100	100
	100	100

4.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares shares of £1.00 each	100	100

Page 5

WHITSTABLE HOUSE PAU LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

5.	Controlling party

The company is a wholly owned subsidiary of Whitstable House Limited, a company incorporated in England and Wales, which is under the control of Dr K E Graham and W E Graham who are the directors of the company.
Blackstown Holdings Limited is the parent of the largest group in which the Company is consolidated. Copies of the accounts of Blackstown Holdings Limited are available at the Companies House website.

Page 6