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Company Registration No. 11956728 (England and Wales)
WHH Holdings Ltd Unaudited accounts for the year ended 30 April 2024
WHH Holdings Ltd Unaudited accounts Contents
Page
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WHH Holdings Ltd Company Information for the year ended 30 April 2024
Director
J M E Ross
Company Number
11956728 (England and Wales)
Registered Office
Springwell Farm Springwell Lane London UB9 6PG England
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WHH Holdings Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
811,511 
811,511 
Current assets
Debtors
53,955 
56,145 
Cash at bank and in hand
18,767 
74,097 
72,722 
130,242 
Creditors: amounts falling due within one year
(101,680)
(102,190)
Net current (liabilities)/assets
(28,958)
28,052 
Total assets less current liabilities
782,553 
839,563 
Creditors: amounts falling due after more than one year
(200,000)
(300,000)
Net assets
582,553 
539,563 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
582,552 
539,562 
Shareholders' funds
582,553 
539,563 
For the year ending 30 April 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 January 2025 and were signed on its behalf by
J M E Ross Director Company Registration No. 11956728
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WHH Holdings Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
WHH Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 11956728. The registered office is Springwell Farm, Springwell Lane, London, UB9 6PG, England.
2
Compliance with accounting standards
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
Presentation currency
The financial statements are presented in pound sterling (£), which is the company's functional currency, and figures are rounded to the nearest whole pound.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.
Critical estimates and Judgements
There are no critical estimates or judgements applied to the numbers contained within these financial statements.
Valuation of financial instruments
The Company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments. The Company only enters into basic financial instruments 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, loans to related parties and investments in non puttable ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out right short term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Cash and cash equivalents comprise cash on hand and demand deposits and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk to changes in value.
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WHH Holdings Ltd Notes to the Accounts for the year ended 30 April 2024
Taxation
Taxation for the year comprises current 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 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 statement of financial position date.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 May 2023
811,511 
Valuation at 30 April 2024
811,511 
As per the company's accounting policy for Investments, the valuations shown represent cost less any accumulated impairment.
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
53,955 
56,145 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Other creditors
100,000 
100,000 
Accruals
1,680 
2,190 
101,680 
102,190 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
200,000 
300,000 
Loans included within other creditors are unsecured, interest-free and have a final repayment date of August 2026.
8
Transactions with related parties
Amounts due from group undertakings are interest-free and repayable on demand. The director considers the carrying amount of the above to be approximate to their fair value.
9
Controlling party
The ultimate controlling party is Mr J M E Ross.
10
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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