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WHEREFROM LTD

Registered Number
11936881
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2024

WHEREFROM LTD
Company Information
for the period from 1 May 2023 to 30 September 2024

Directors

COOK, David Andrew
WILLIAMS, Adam Michael

Registered Address

5 Manor Farm Close
Luton
LU4 9LA

Registered Number

11936881 (England and Wales)
WHEREFROM LTD
Balance Sheet as at
30 September 2024

Notes

30 Sep 2024

30 Apr 2023

£

£

£

£

Fixed assets
Tangible assets38,04511,003
8,04511,003
Current assets
Debtors68,15218,765
Cash at bank and on hand74,19533,373
142,34752,138
Creditors amounts falling due within one year4(2,616,480)(2,186,590)
Net current assets (liabilities)(2,474,133)(2,134,452)
Total assets less current liabilities(2,466,088)(2,123,449)
Creditors amounts falling due after one year5(48,796)(54,913)
Net assets(2,514,884)(2,178,362)
Capital and reserves
Called up share capital186143
Share premium1,514,413299,880
Profit and loss account(4,029,483)(2,478,385)
Shareholders' funds(2,514,884)(2,178,362)
The financial statements were approved and authorised for issue by the Board of Directors on 14 February 2025, and are signed on its behalf by:
COOK, David Andrew
Director
Registered Company No. 11936881
WHEREFROM LTD
Notes to the Financial Statements
for the period ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Government grants or assistance
Revenue grants are recognised on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. A grant that becomes receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the entity with no future related costs, shall be recognised in other operating income in the period in which it becomes receivable.
2.Average number of employees

20242023
Average number of employees during the year127
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 May 2330,99330,993
Additions1,5551,555
At 30 September 2432,54832,548
Depreciation and impairment
At 01 May 2319,99019,990
Charge for year4,5134,513
At 30 September 2424,50324,503
Net book value
At 30 September 248,0458,045
At 30 April 2311,00311,003
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables166,01841,572
Convertible loans2,253,3872,059,884
Taxation and social security182,95079,607
Other creditors10,46677
Accrued liabilities and deferred income3,6595,450
Total2,616,4802,186,590
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts48,79654,913
Total48,79654,913
6.Change in reporting period and impact on comparability
The company has changed its accounting reference date from 30 April to 30 September, thus current reporting period covers 17 months. Therefore the previous reporting period is not directly comparable.