Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 10175256 D J Willoughby K L Willoughby M P Willoughby R L Willoughby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10175256 2023-05-31 10175256 2024-05-31 10175256 2023-06-01 2024-05-31 10175256 frs-core:ShareCapital 2024-05-31 10175256 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 10175256 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 10175256 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 10175256 frs-bus:SmallEntities 2023-06-01 2024-05-31 10175256 frs-bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 10175256 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 10175256 frs-core:UnlistedNon-exchangeTraded 2024-05-31 10175256 frs-core:UnlistedNon-exchangeTraded 2023-05-31 10175256 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 10175256 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-05-31 10175256 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-05-31 10175256 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 10175256 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-05-31 10175256 frs-bus:Director1 2023-06-01 2024-05-31 10175256 frs-bus:Director2 2023-06-01 2024-05-31 10175256 frs-bus:Director3 2023-06-01 2024-05-31 10175256 frs-bus:Director4 2023-06-01 2024-05-31 10175256 frs-countries:EnglandWales 2023-06-01 2024-05-31 10175256 2022-05-31 10175256 2023-05-31 10175256 2022-06-01 2023-05-31 10175256 frs-core:ShareCapital 2023-05-31 10175256 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 10175256
WHHF Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—6
Page 1
Company Information
Directors D J Willoughby
K L Willoughby
M P Willoughby
R L Willoughby
Company Number 10175256
Registered Office 9-15 Grundy Street
Liverpool
L5 9SG
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of WHHF Ltd for the year ended 31 May 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of WHHF Ltd for the year ended 31 May 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member 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/membership/regulations-standards-and-guidance.
This report is made solely to the directors of WHHF Ltd , as a body, in accordance with the terms of our engagement letter dated 22 January 2024. Our work has been undertaken solely to prepare for your approval the accounts of WHHF Ltd and state those matters that we have agreed to state to the directors of WHHF Ltd , 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 WHHF Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that WHHF 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 WHHF Ltd . You consider that WHHF Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of WHHF 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.
Signed
21 February 2025
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Balance Sheet
Registered number: 10175256
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 507,559 507,459
507,559 507,459
CURRENT ASSETS
Debtors 5 - 13
Cash at bank and in hand 200,091 106,356
200,091 106,369
Creditors: Amounts Falling Due Within One Year 6 (13,998 ) (11,888 )
NET CURRENT ASSETS (LIABILITIES) 186,093 94,481
TOTAL ASSETS LESS CURRENT LIABILITIES 693,652 601,940
NET ASSETS 693,652 601,940
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 693,552 601,840
SHAREHOLDERS' FUNDS 693,652 601,940
Page 3
Page 4
For the year ending 31 May 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 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 Profit and Loss Account.
On behalf of the board
D J Willoughby
Director
21 February 2025
The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
WHHF Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10175256 . The registered office is 9-15 Grundy Street, Liverpool, L5 9SG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 3)
4 3
4. Investments
Unlisted
£
Cost
As at 1 June 2023 1,031,820
Additions 100
As at 31 May 2024 1,031,920
Provision
As at 1 June 2023 524,361
As at 31 May 2024 524,361
Net Book Value
As at 31 May 2024 507,559
As at 1 June 2023 507,459
The company owns 50% (2023: 50%) of the ordinary share capital of Nothing But Limited, a company registered in England and Wales. The registered office of Nothing But Limited is Quarry House, Hesslewood Office Park, Ferriby Road, Hessle, England HU13 0LH. 
Nothing But Limited's aggregate capital and reserves at 31 March 2024 were £516,162 (2023: £541,584).
The company owns 100% (2023: 0%) of the ordinary share capital of Willoughby Warehousing and Freight Services Limited, a company registered in England and Wales. The registered office of Willoughy Warehousing and Freight Services Limited is 9-15 Grundy Street, Liverpool, L5 9SG. 
Willoughby Warehousing and Freight Services Limited's capital and reseves at 31 December 2023 were £229,321 (2022 : £147,073). 
5. Debtors
2024 2023
£ £
Due within one year
Other debtors - 13
Page 5
Page 6
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 13,998 11,888
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
The following related party transactions were undertaken during the year:
A connected company paid expenses on behalf of the company totalling £720. At the balance sheet date the amount owed to the connected company was £11,888 (2023: £11,168).
Dividends were paid to the directors in respect of their shareholdings totalling £147,250 (2023: £nil).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Page 6