The Bull Whitwell Limited 31/01/2026 iXBRL

Company registration number: 08546477

The Bull Whitwell Limited

Unaudited filleted financial statements

31 January 2026

The Bull Whitwell Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

The Bull Whitwell Limited

Directors and other information


	Directors	Michael Fisher
		Peter Mann


	Company number	08546477


	Registered office	Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE

The Bull Whitwell Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of The Bull Whitwell Limited

Year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Bull Whitwell Limited for the year ended 31 January 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of The Bull Whitwell Limited, as a body, in accordance with the terms of our engagement letter dated 27 October 2025. Our work has been undertaken solely to prepare for your approval the financial statements of The Bull Whitwell Limited and state those matters that we have agreed to state to the board of directors of The Bull Whitwell Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Bull Whitwell Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that The Bull Whitwell Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Bull Whitwell Limited. You consider that The Bull Whitwell Limited 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 financial statements of The Bull Whitwell Limited. 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 statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

28 October 2026

The Bull Whitwell Limited

Statement of financial position

31 January 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	-		22,998
		_______		_______
			-		22,998

Current assets
Stocks		-		9,895
Debtors	6	24,985		9,500
Cash at bank and in hand		940		4,465
		_______		_______
		25,925		23,860
Creditors: amounts falling due
within one year	7	( 145,292)		( 117,950)
		_______		_______
Net current liabilities			( 119,367)		( 94,090)
			_______		_______
Total assets less current liabilities			( 119,367)		( 71,092)

			_______		_______
Net liabilities			( 119,367)		( 71,092)
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			( 119,369)		( 71,094)
			_______		_______
Shareholders deficit			( 119,367)		( 71,092)
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 28 October 2026 , and are signed on behalf of the board by:

Peter Mann

Director

Company registration number: 08546477

The Bull Whitwell Limited

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Bull Whitwell Ltd, Vaughan Chambers, Vaughan Road, Harpenden, AL5 4EE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The Bull public house ceased to be operated by the company during the year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 14 (2025: 14 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 February 2025	29,457	29,457
Additions	8,047	8,047
Disposals	( 37,504)	( 37,504)
	_______	_______
At 31 January 2026	-	-
	_______	_______
Depreciation
At 1 February 2025	6,459	6,459
Charge for the year	9,336	9,336
Disposals	( 15,795)	( 15,795)
	_______	_______
At 31 January 2026	-	-
	_______	_______
Carrying amount
At 31 January 2026	-	-
	_______	_______
At 31 January 2025	22,998	22,998
	_______	_______

6. Debtors

	2026	2025
	£	£
Other debtors	24,985	9,500
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	3,685	3,836
Amounts owed to group undertakings and undertakings in which the company has a participating interest	130,636	85,534
Social security and other taxes	6,746	4,758
Other creditors	4,225	23,822
	_______	_______
	145,292	117,950
	_______	_______

Details of the amounts owed to group companies are given in Note 9 Related party transactions.

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Michael Fisher	( 4,000)	-	4,000	-
	Peter Mann	( 4,000)	-	4,000	-
		_______	_______	_______	_______
		( 8,000)	-	8,000	-
		_______	_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Michael Fisher	-	( 4,000)	-	( 4,000)
	Peter Mann	-	( 4,000)	-	( 4,000)
		_______	_______	_______	_______
		-	( 8,000)	-	( 8,000)
		_______	_______	_______	_______

9. Related party transactions

The Bull Whitwell Ltd is a subsidiary of Fishermann Pubs Ltd which provided management services to The Bull Whitwell Ltd with a value of £28,671 (31 January 2025: £23,283).The amount due from The Bull Whitwell Ltd to Fishermann Pubs Ltd at 31 January 2026 was £130,636 (31 January 2025: £26,816).At 31 January 2026 The Bull Whitwell Ltd owed £- (31 January 2025: £58,718) to Rose and Crown Welwyn Ltd, another subsidiary of Fishermann Pubs Ltd.