Stephen Whitaker International Limited
Exception report
for the year ended 31 December 2025
The following differences exist between the previous year’s closing balances per the accounts and the current year’s opening balances per the Trial Balance:
Intangible assets
Opening balance at 1 January 2025 per TB

Balance at 31 December 2024 per accounts

Difference
£ £ £
Goodwill (Account 502)
Goodwill - cost - 16,000 (16,000)
Goodwill - amortisation - - -
Goodwill - net book value - 16,000 (16,000)
Tangible fixed assets
Opening balance at 1 January 2025 per TB

Balance at 31 December 2024 per accounts

Difference
£ £ £
Freehold property (Account 512)
Freehold property - cost - 25,300 (25,300)
Freehold property - depreciation - - -
Freehold property - net book value - 25,300 (25,300)
Improvements to property (Account 522)
Improvements to property - cost - 131,295 (131,295)
Improvements to property - depreciation - - -
Improvements to property - net book value
- 131,295 (131,295)
Plant and machinery (Account 523)
Plant and machinery - cost - 245,510 (245,510)
Plant and machinery - depreciation - (105,427) 105,427
Plant and machinery - net book value - 140,083 (140,083)
This page does not form part of the statutory financial statements.
Stephen Whitaker International Limited
Exception report - continued
for the year ended 31 December 2025
Tangible fixed assets
Opening balance at 1 January 2025 per TB

Balance at 31 December 2024 per accounts

Difference
£ £ £
Fixtures & fittings (Account 524)
Fixtures & fittings - cost - 18,877 (18,877)
Fixtures & fittings - depreciation - (14,915) 14,915
Fixtures & fittings - net book value - 3,962 (3,962)
Motor vehicles (Account 525)
Motor vehicles - cost - 129,084 (129,084)
Motor vehicles - depreciation - (106,022) 106,022
Motor vehicles - net book value - 23,062 (23,062)
Reserves
Opening balance at 1 January 2025 per TB

Balance at 31 December 2024 per accounts

Difference
£ £ £
Profit and loss account (Account 968) - (161,791) 161,791
- (161,791) 161,791
This page does not form part of the statutory financial statements.
Company registration number: 05308990
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Stephen Whitaker International Limited
Pages for filing with the Registrar
Company registration number: 05308990
Stephen Whitaker International Limited
Balance sheet
as at 31 December 2025
2025 2024
£ £ £ £
Fixed assets
Intangible assets - 16,000
Tangible assets - 323,702
- 339,702
Current assets
Debtors 30,095 10,306
Cash at bank and in hand 256,589 337,622
286,684 347,928
Creditors: amounts falling due within one year
(25,817) (830,912)
Net current assets/(liabilities) 260,867 (482,984)
Total assets less current liabilities 260,867 (143,282)
Creditors: Amounts falling due after more than one year
14,093 (18,507)
NET ASSETS/(LIABILITIES) 274,960 (161,789)
Capital and reserves
Called up share capital - 2
Profit and loss account 274,960 (161,791)
TOTAL EQUITY 274,960 (161,789)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05308990
Stephen Whitaker International Limited
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs C Whitaker, Director
4 November 2026
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Stephen Whitaker International Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Stephen Whitaker International Limited is a private company registered in ********. Its registered number is 05308990. The company is ********. Its registered office is Cherry Lodge, Malton Road, Hull, East Yorkshire, HU17 7RA.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
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Stephen Whitaker International Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
3 Average number of employees
During the year the average number of employees was (2024 - ).
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