| REGISTERED NUMBER: |
| T L Whittall Limited |
| Unaudited Financial Statements |
| for the Period |
| 1 June 2025 to 31 December 2025 |
| REGISTERED NUMBER: |
| T L Whittall Limited |
| Unaudited Financial Statements |
| for the Period |
| 1 June 2025 to 31 December 2025 |
| T L Whittall Limited (Registered number: 04208774) |
| Contents of the Financial Statements |
| for the Period 1 June 2025 to 31 December 2025 |
| Page |
| Company Information | 1 |
| Chartered Accountants' Report | 2 |
| Balance Sheet | 3 |
| Notes to the Financial Statements | 5 |
| T L Whittall Limited |
| Company Information |
| for the Period 1 June 2025 to 31 December 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| trading as The Hutchinson Partnership |
| Chartered Accountants |
| The Bull Pen |
| Grove Farm |
| Portway, Burghill |
| Hereford |
| HR4 8NF |
| Chartered Accountants' Report to the Board of Directors |
| on the Unaudited Financial Statements of |
| T L Whittall Limited (Registered number: 04208774) |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of T L Whittall Limited for the period ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the Board of Directors of T L Whittall Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of T L Whittall Limited and state those matters that we have agreed to state to the Board of Directors of T L Whittall Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than T L Whittall Limited and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that T L Whittall 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 loss of T L Whittall Limited. You consider that T L Whittall Limited is exempt from the statutory audit requirement for the period. |
| We have not been instructed to carry out an audit or a review of the financial statements of T L Whittall Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| trading as The Hutchinson Partnership |
| Chartered Accountants |
| The Bull Pen |
| Grove Farm |
| Portway, Burghill |
| Hereford |
| HR4 8NF |
| T L Whittall Limited (Registered number: 04208774) |
| Balance Sheet |
| 31 December 2025 |
| 2025 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
| PROVISIONS FOR LIABILITIES | 9 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Allotted, issued and fully |
| paid up share capital |
| Retained earnings |
| 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. |
| T L Whittall Limited (Registered number: 04208774) |
| Balance Sheet - continued |
| 31 December 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| T L Whittall Limited (Registered number: 04208774) |
| Notes to the Financial Statements |
| for the Period 1 June 2025 to 31 December 2025 |
| 1. | STATUTORY INFORMATION |
| T L Whittall Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Going concern |
| The directors are aware that the company has net current liabilities of £278,348. The directors have considered the cashflows for the 12 months from the date of approval of these accounts and consider that the company will continue to operate within its agreed finance facilities. The company has the continued support of its directors. The directors therefore consider it appropriate to prepare accounts on the going concern basis. |
| Turnover |
| Turnover represents turkey sales, grain sales and livestock sales, stated net of discounts, rebates, value added tax and other sales taxes. |
| The company recognises revenue when the significant risks and rewards of ownership have passed to the buyer, when the amount of revenue can be measured reliably, when it is probable that the economic benefits associated with the transaction will flow to the entity and when the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from services is recognised in the accounting periods in which the services are rendered. |
| The following criteria must be met before revenue is recognised: |
| Turkey sales are recognised when the turkeys are collected from the farm. |
| Grain sales are recognised when the grain is collected from the farm, or from the arranged storage facility. |
| Livestock sales are recognised when the animals are sold at market or delivered to the abattoir. |
| Contracting income is recognised in the period the work has been carried out. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Freehold property | - |
| Plant and machinery | - |
| Tractors and implements | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| T L Whittall Limited (Registered number: 04208774) |
| Notes to the Financial Statements - continued |
| for the Period 1 June 2025 to 31 December 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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. |
| 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. |
| 3. | EMPLOYEES |
| The average number of employees during the period was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 June 2025 |
| Disposals | ( |
) |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 May 2025 |
| T L Whittall Limited (Registered number: 04208774) |
| Notes to the Financial Statements - continued |
| for the Period 1 June 2025 to 31 December 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Freehold | Short | Plant and |
| property | leasehold | machinery |
| £ | £ | £ |
| COST |
| At 1 June 2025 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 31 December 2025 |
| DEPRECIATION |
| At 1 June 2025 |
| Charge for period |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 May 2025 |
| Tractors |
| and | Motor | Computer |
| implements | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 June 2025 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31 December 2025 |
| DEPRECIATION |
| At 1 June 2025 |
| Charge for period |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 May 2025 |
| Included in cost of land and buildings is freehold land of £ 198,500 (2025 - £ 2,936,235 ) which is not depreciated. |
| T L Whittall Limited (Registered number: 04208774) |
| Notes to the Financial Statements - continued |
| for the Period 1 June 2025 to 31 December 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2025 |
| £ | £ |
| Trade debtors |
| Prepayments and accrued income |
| VAT |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Other loans |
| Trade creditors |
| Amounts owed to group undertakings |
| Tax |
| Social security and other taxes |
| Pension | - | 489 |
| Directors' current accounts | - | 715,800 |
| Accruals and deferred income |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2025 |
| £ | £ |
| Bank loans - 2-5 years |
| Bank loans more than 5 years |
| by instalments |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans more than 5 years |
| by instalments | - | 306,650 |
| - | 306,650 |
| 9. | PROVISIONS FOR LIABILITIES |
| 2025 | 2025 |
| £ | £ |
| Deferred tax |
| Accelerated capital allowances |
| Deferred tax | - | 200,833 |
| 30,869 | 200,833 |
| T L Whittall Limited (Registered number: 04208774) |
| Notes to the Financial Statements - continued |
| for the Period 1 June 2025 to 31 December 2025 |
| 9. | PROVISIONS FOR LIABILITIES - continued |
| Deferred |
| tax |
| £ |
| Balance at 1 June 2025 |
| Utilised during period | ( |
) |
| Hived out | (164,312 | ) |
| Balance at 31 December 2025 |
| 10. | RELATED PARTY DISCLOSURES |
| During the year the company was acquired by its parent. Included in creditors is £556,346 (2024: £Nil) due to the parent. This loan is interest free and repayable on demand. |
| T L Whittall Limited has a trade creditor balance of £336 (2024: £Nil) owed to a partnership of which three of the directors are partners. |