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Registration number: NI061546

WHWR Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 October 2024

 

WHWR Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

WHWR Ltd

(Registration number: NI061546)
Balance Sheet as at 31 October 2024

Note

2024
£

2023
£

Current assets

 

Stocks

4

344,570

344,570

Debtors

5

-

314

Cash at bank and in hand

 

267,866

304,570

 

612,436

649,454

Creditors: Amounts falling due within one year

6

(683,733)

(725,013)

Net liabilities

 

(71,297)

(75,559)

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

(71,397)

(75,659)

Shareholders' deficit

 

(71,297)

(75,559)

For the financial year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 June 2025 and signed on its behalf by:
 

.........................................
Mr David A Hamilton
Director

 

WHWR Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

1

General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is:
46-48 Doury Road
Ballymena
BT43 6JB

The principal place of business is:
46-48 Doury Road
Ballymena
BT43 6JB

These financial statements were authorised for issue by the Board on 4 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

At 31/10/2024, the company's liabilities exceeded it's assets. The company is therefore dependent on it's continuing financial support from the directors. The directors have confirmed that they will not withdraw their loans to the company until it has become solvent.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

WHWR Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2023 - 4).

4

Stocks

2024
£

2023
£

Work in progress

344,570

344,570

5

Debtors

Current

2024
£

2023
£

Other debtors

-

314

 

-

314

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

-

41,280

Accruals and deferred income

700

700

Other creditors

683,033

683,033

683,733

725,013

 

WHWR Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

100 Ordinary £1 shares of £1 each

100

100

100

100