REGISTERED NUMBER: OC427211 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Whitehall Partnership LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Whitehall Equity Release Ltd

J L Taylor

J Taylor

A Mummery-Smith

REGISTERED OFFICE:

10 Hagley Road

Stourbridge

West Midlands

DY8 1PS

REGISTERED NUMBER:

OC427211 (England and Wales)

ACCOUNTANTS:

APT

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

FIXED ASSETS

Tangible assets

4

43,605

49,598

CURRENT ASSETS

Debtors

5

4,415

4,055

Cash at bank

11,000

7,402

15,415

11,457

CREDITORS

Amounts falling due within one year

6

13,708

10,308

NET CURRENT ASSETS

1,707

1,149

TOTAL ASSETS LESS CURRENT LIABILITIES

45,312

50,747

CREDITORS

Amounts falling due after more than one year

7

16,350

24,199

NET ASSETS ATTRIBUTABLE TO MEMBERS

28,962

26,548

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

1,485

64

MEMBERS' OTHER INTERESTS

Capital accounts

27,477

26,484

28,962

26,548

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

1,485

64

Members' other interests

27,477

26,484

28,962

26,548

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 29 September 2026 and were signed by:

J L Taylor - Designated member

1.	STATUTORY INFORMATION

Whitehall Partnership LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

The functional and presentational currency of the LLP is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant & machinery - 25% reducing balance basis

Computer equipment - 33% reducing balance basis

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

67,122

Additions

7,899

At 31 March 2026

75,021

DEPRECIATION

At 1 April 2025

17,524

Charge for year

13,892

At 31 March 2026

31,416

NET BOOK VALUE

At 31 March 2026

43,605

At 31 March 2025

49,598

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

59,241

DEPRECIATION

At 1 April 2025

14,810

Charge for year

11,108

At 31 March 2026

25,918

NET BOOK VALUE

At 31 March 2026

33,323

At 31 March 2025

44,431

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

4,415

4,055

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

7,848

7,848

Other creditors

5,860

2,460

13,708

10,308

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

16,350

24,199

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.

There is no provision for specific legally enforceable protection afforded to creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'.

9.	RELATED PARTY DISCLOSURES

During the year the LLP was charged £51,350 (2025: £50,500) by one of its members Whitehall Equity Release Ltd in respect of management services provided by that company.