THE WHALE TEA UK LIMITED

Company Registration Number:
12204591 (England and Wales)

Unaudited abridged accounts for the year ended 19 January 2026

Period of accounts

Start date: 20 January 2025

End date: 19 January 2026

THE WHALE TEA UK LIMITED

Contents of the Financial Statements

for the Period Ended 19 January 2026

Balance sheet
Notes

THE WHALE TEA UK LIMITED

Balance sheet

As at 19 January 2026


Notes
2026
4 months to 19 January 2025


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 450,600 25,200
Tangible assets: 4 0 7,603
Total fixed assets: 450,600 32,803
Current assets
Stocks: 18,908 2,000
Debtors:   120,945 118,925
Cash at bank and in hand: 108,188 7,363
Total current assets: 248,041 128,288
Creditors: amounts falling due within one year:     (205,121)
Net current assets (liabilities): 248,041 (76,833)
Total assets less current liabilities: 698,641 (44,030)
Total net assets (liabilities): 698,641 (44,030)
Capital and reserves
Called up share capital: 837,706 100
Profit and loss account: (139,065) (44,130)
Shareholders funds: 698,641 (44,030)

The notes form part of these financial statements

THE WHALE TEA UK LIMITED

Balance sheet statements

For the year ending 19 January 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 17 October 2026
and signed on behalf of the board by:

Name: Mr S K Low
Status: Director

The notes form part of these financial statements

THE WHALE TEA UK LIMITED

Notes to the Financial Statements

for the Period Ended 19 January 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

THE WHALE TEA UK LIMITED

Notes to the Financial Statements

for the Period Ended 19 January 2026

2. Employees

2026 4 months to 19 January 2025
Average number of employees during the period 10 6

THE WHALE TEA UK LIMITED

Notes to the Financial Statements

for the Period Ended 19 January 2026

3. Intangible Assets

Total
Cost £
At 20 January 2025 54,000
Additions 510,000
At 19 January 2026 564,000
Amortisation
At 20 January 2025 28,800
Charge for year 84,600
At 19 January 2026 113,400
Net book value
At 19 January 2026 450,600
At 19 January 2025 25,200

THE WHALE TEA UK LIMITED

Notes to the Financial Statements

for the Period Ended 19 January 2026

4. Tangible Assets

Total
Cost £
At 20 January 2025 69,184
Additions 0
At 19 January 2026 69,184
Depreciation
At 20 January 2025 61,581
Charge for year 7,603
At 19 January 2026 69,184
Net book value
At 19 January 2026 0
At 19 January 2025 7,603