WHITEWALL HOLDINGS LIMITED


Director	S Cresswell


Registered Address	5/1, Turnberry House 175 West George Street
	Glasgow
	G2 2LB


Registered Number	SC507898 (Scotland)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	3		99		500,707
			99		500,707
Current assets
Debtors		26,215		-
Cash at bank and on hand		14,261		6,424
		40,476		6,424
Creditors amounts falling due within one year	4	(15,026)		(893)
Net current assets (liabilities)			25,450		5,531
Total assets less current liabilities			25,549		506,238
Net assets			25,549		506,238
Capital and reserves
Called up share capital			200		200
Revaluation reserve			-		100,608
Profit and loss account			25,349		405,430
Shareholders' funds			25,549		506,238

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 October 2026, and are signed on its behalf by:

S Cresswell
Director
Registered Company No. SC507898

WHITEWALL HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. Consolidation The financial statements contain information about Whitewall Holdings Limited as an individual company and do not consolidate financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirement to prepare consolidated financial statements.

Basis of preparation

The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

Consolidation
The financial statements contain information about Whitewall Holdings Limited as an individual company and do not consolidate financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirement to prepare consolidated financial statements.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Fixed asset investments

	Investments in groups¹	Other investments²	Total
	£	£	£
Cost or valuation
At 01 April 25	99	500,608	500,707
Revaluations	-	8,233	8,233
Disposals	-	(508,841)	(508,841)
At 31 March 26	99	-	99
Net book value
At 31 March 26	99	-	99
At 31 March 25	99	500,608	500,707

	Notes
	¹Investments in group undertakings and participating interests ²Other investments other than loans

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	14,045	-
Other creditors	130	130
Accrued liabilities and deferred income	851	763
Total	15,026	893

5.	Related party transactions
	The company made a capital payment of £886,250 for its Employee Ownership Trust, Whitewall Marketing Employee Ownership Trust.

6.	Controlling party
	The ultimate controlling party is Whitewall Marketing Employee Ownership Trust.