Whispered Tales Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Whispered Tales Ltd for the year ended 31 January 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Whispered Tales Ltd which comprise the Income and Expenditure Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of Whispered Tales Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Whispered Tales Ltd and state those matters that we have agreed to state to the directors of Whispered Tales Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Whispered Tales Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Whispered Tales Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Whispered Tales Ltd . You consider that Whispered Tales Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Whispered Tales Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

I Hate Numbers

24/10/2026

I Hate Numbers

FCCA

31-35 Forester Building

St. Nicholas Place

Leicester

Leicestershire

LE1 4LD

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Whispered Tales Ltd

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 11768316

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		429		571
Tangible Assets	5		6,216		6,298

			6,645		6,869
CURRENT ASSETS
Debtors	6	-		5,200
Cash at bank and in hand		15,974		22,585

		15,974		27,785
Creditors: Amounts Falling Due Within One Year	7	(16,615 )		(22,853 )

NET CURRENT ASSETS (LIABILITIES)			(641 )		4,932

TOTAL ASSETS LESS CURRENT LIABILITIES			6,004		11,801

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,263 )		(705 )

NET ASSETS			4,741		11,096

Income and Expenditure Account			4,741		11,096

MEMBERS' FUNDS			4,741		11,096

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Whispered Tales Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 Income and Expenditure Account.

On behalf of the board

Mrs E Simpson

Director

24/10/2026

The notes on pages 4 to 6 form part of these financial statements.

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Whispered Tales Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Whispered Tales Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 11768316 . The registered office is 6 Edge Lane, Liverpool, United Kingdom, L7 1QX.

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 .... It is amortised to income and expenditure account over its estimated economic life of .... years.

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:

Plant & Machinery	25%
Fixtures & Fittings	25%
Computer Equipment	25%

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Whispered Tales Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2025	1,354

As at 31 January 2026	1,354

Amortisation
As at 1 February 2025	783
Provided during the period	142

As at 31 January 2026	925

Net Book Value
As at 31 January 2026	429

As at 1 February 2025	571

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	773	6,165	8,856	15,794
Additions	-	-	1,989	1,989

As at 31 January 2026	773	6,165	10,845	17,783

Depreciation
As at 1 February 2025	447	2,801	6,248	9,496
Provided during the period	81	841	1,149	2,071

As at 31 January 2026	528	3,642	7,397	11,567

Net Book Value
As at 31 January 2026	245	2,523	3,448	6,216

As at 1 February 2025	326	3,364	2,608	6,298

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	-	5,200

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Whispered Tales Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	(1 )
Other creditors	13,966	22,599
Taxation and social security	2,649	255

	16,615	22,853

8. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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