Company No: 08945297 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investment property	3	1,210,000		1,224,743
		1,210,000		1,224,743
Current assets
Investments	4	551,122		534,588
Cash at bank and in hand		10,707		6,561
		561,829		541,149
Creditors: amounts falling due within one year	5	( 336,714)		( 336,469)
Net current assets		225,115		204,680
Total assets less current liabilities		1,435,115		1,429,423
Creditors: amounts falling due after more than one year	6	( 836,250)		( 836,250)
Provision for liabilities		( 101,620)		( 102,373)
Net assets		497,245		490,800
Capital and reserves
Called-up share capital		1		1
Profit and loss account		497,244		490,799
Total shareholder's funds		497,245		490,800

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Whittenham Limited (registered number: 08945297) were approved and authorised for issue by the Director on 17 October 2026. They were signed on its behalf by:

R L Whittenham Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Whittenham Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 74 Baffins Road Copnor, Portsmouth, PO3 6BG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is the value of letting services provided to tenants during the year.

Taxation

Current tax
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.

Leases

The Company as lessor
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Investment property

	Investment property
	£
Valuation
As at 01 April 2025	1,224,743
Fair value movement	(14,743)
As at 31 March 2026	1,210,000

Valuation

Investment property comprises 5 rental properties. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the director. The valuation was made on an open market value basis by reference to market evidence of average percentage increase in prices for similar properties.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2026		2025
	£		£
Historic cost	764,413		764,413

4. Current asset investments

	2026		2025
	£		£
Listed investments – at fair value	551,122		534,588

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Taxation and social security	816		1,215
Other creditors	335,898		335,254
	336,714		336,469

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans (secured)	836,250		836,250

The bank loans are secured on freehold properties of the Company with a carrying value of £1,210,000 (2025: £1,224,743 ).