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REGISTERED NUMBER: 13572837 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

WHC Group Holdings Limited

WHC Group Holdings Limited (Registered number: 13572837)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WHC Group Holdings Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: D L Weston
Mrs R D Weston





REGISTERED OFFICE: 108 Carleton Road
Pontefract
WF8 3NQ





REGISTERED NUMBER: 13572837 (England and Wales)





ACCOUNTANTS: E.p.i.c. Accountancy Ltd
66 Beacon Drive
Upton
Pontefract
West Yorkshire
WF9 1EF

WHC Group Holdings Limited (Registered number: 13572837)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 2,068,811 2,068,811

CURRENT ASSETS
Cash at bank and in hand 485 500

CREDITORS
Amounts falling due within one year 5 113,303 116,116
NET CURRENT LIABILITIES (112,818 ) (115,616 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,955,993

1,953,195

CREDITORS
Amounts falling due after more than
one year

6

1,544,155

1,607,028
NET ASSETS 411,838 346,167

CAPITAL AND RESERVES
Called up share capital 200 200
Share premium 411,416 411,416
Retained earnings 222 (65,449 )
411,838 346,167

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

WHC Group Holdings Limited (Registered number: 13572837)

Balance Sheet - continued
31 December 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2024 and were signed on its behalf by:





D L Weston - Director


WHC Group Holdings Limited (Registered number: 13572837)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

WHC Group Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

WHC Group Holdings Limited (Registered number: 13572837)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023
and 31 December 2023 2,068,811
NET BOOK VALUE
At 31 December 2023 2,068,811
At 31 December 2022 2,068,811

The company's investment at the Balance Sheet date in the share capital of companies relates to its subsidiary - Carleton Court Care Limited of which it held 100% of the ordinary share capital. The company;s registered office was England & Wales and the nature of the business was that of a residential care home.

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 79,500 79,500
Amounts owed to group undertakings 33,203 36,016
Other creditors 600 600
113,303 116,116

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans 988,561 1,051,434
Other creditors 555,594 555,594
1,544,155 1,607,028

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans more 5yrs non-inst 555,594 555,594

Repayable by instalments
Bank loans more 5 yr by instal 670,561 733,434

bank Loans are secured creditors

WHC Group Holdings Limited (Registered number: 13572837)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. ULTIMATE CONTROLLING PARTY

Mr D and Mrs R Weston