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Registered number: 01795013
Brian Whittle Associates Limited
Unaudited Financial Statements
For The Year Ended 31 July 2026
PKW Accountants Limited
Second Floor
1 Church Square
Leighton Buzzard
Beds
LU7 1AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01795013
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,320 1,320
Investment Properties 6 875,000 875,000
876,320 876,320
CURRENT ASSETS
Debtors 7 9,167 9,095
Cash at bank and in hand 154,456 3,354
163,623 12,449
Creditors: Amounts Falling Due Within One Year 8 (628,396 ) (478,576 )
NET CURRENT ASSETS (LIABILITIES) (464,773 ) (466,127 )
TOTAL ASSETS LESS CURRENT LIABILITIES 411,547 410,193
Creditors: Amounts Falling Due After More Than One Year 9 (307,766 ) (322,950 )
NET ASSETS 103,781 87,243
CAPITAL AND RESERVES
Called up share capital 10 200,001 200,001
Fair value reserve 11 (40,496 ) (40,496 )
Profit and Loss Account (55,724 ) (72,262 )
SHAREHOLDERS' FUNDS 103,781 87,243
Page 1
Page 2
For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
R H Pasha
Director
J L Whittle
Director
J R Whittle
Director
22nd September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brian Whittle Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01795013 . The registered office is Broad House, 1 The Broadway, Old Hatfield, Hertfordshire, AL9 5BG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are measured at cost. After initial recognition, ontangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% on cost
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Intangible Assets
Other
£
Cost
As at 1 August 2025 1,320
As at 31 July 2026 1,320
Net Book Value
As at 31 July 2026 1,320
As at 1 August 2025 1,320
Page 3
Page 4
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2025 33,465
As at 31 July 2026 33,465
Depreciation
As at 1 August 2025 33,465
As at 31 July 2026 33,465
Net Book Value
As at 31 July 2026 -
As at 1 August 2025 -
6. Investment Property
2026
£
Fair Value
As at 1 August 2025 and 31 July 2026 875,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 915,496 915,496
7. Debtors
2026 2025
£ £
Due within one year
Other debtors 9,167 9,095
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 27,573 27,221
Other creditors 600,823 451,355
628,396 478,576
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 307,766 322,950
Page 4
Page 5
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200,001 200,001
11. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 August 2025 (40,496 ) (72,262 )
Profit for the year and total comprehensive income - 16,538
As at 31 July 2026 (40,496 ) (55,724 )
Page 5