Acorah Software Products - Accounts Production 16.4.675 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 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 2024-05-31 10175256 2025-05-31 10175256 2024-06-01 2025-05-31 10175256 frs-core:CurrentFinancialInstruments 2025-05-31 10175256 frs-core:ShareCapital 2025-05-31 10175256 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10175256 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10175256 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 10175256 frs-bus:SmallEntities 2024-06-01 2025-05-31 10175256 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 10175256 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10175256 frs-core:CostValuation 2024-05-31 10175256 frs-core:AdditionsToInvestments 2025-05-31 10175256 frs-core:DisposalsRepaymentsInvestments 2025-05-31 10175256 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2025-05-31 10175256 frs-core:CostValuation 2025-05-31 10175256 frs-core:ProvisionsForImpairmentInvestments 2024-05-31 10175256 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-05-31 10175256 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 10175256 frs-core:ListedExchangeTraded 2025-05-31 10175256 frs-core:ListedExchangeTraded 2024-05-31 10175256 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-05-31 10175256 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-05-31 10175256 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-05-31 10175256 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2025-05-31 10175256 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-05-31 10175256 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-05-31 10175256 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-05-31 10175256 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-05-31 10175256 frs-core:UnlistedNon-exchangeTraded 2025-05-31 10175256 frs-core:UnlistedNon-exchangeTraded 2024-05-31 10175256 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-05-31 10175256 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 10175256 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 10175256 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 10175256 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-05-31 10175256 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-05-31 10175256 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 10175256 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 10175256 frs-bus:Director1 2024-06-01 2025-05-31 10175256 frs-bus:Director2 2024-06-01 2025-05-31 10175256 frs-bus:Director3 2024-06-01 2025-05-31 10175256 frs-bus:Director4 2024-06-01 2025-05-31 10175256 frs-countries:EnglandWales 2024-06-01 2025-05-31 10175256 2023-05-31 10175256 2024-05-31 10175256 2023-06-01 2024-05-31 10175256 frs-core:CurrentFinancialInstruments 2024-05-31 10175256 frs-core:ShareCapital 2024-05-31 10175256 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 10175256
WHHF Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3
Notes to the Financial Statements 4—5
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 2025
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 2025 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 16 April 2025. 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.
26 August 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
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 94,479 507,559
94,479 507,559
CURRENT ASSETS
Cash at bank and in hand 847,947 200,091
847,947 200,091
Creditors: Amounts Falling Due Within One Year 6 (389 ) (13,998 )
NET CURRENT ASSETS (LIABILITIES) 847,558 186,093
TOTAL ASSETS LESS CURRENT LIABILITIES 942,037 693,652
NET ASSETS 942,037 693,652
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 941,937 693,552
SHAREHOLDERS' FUNDS 942,037 693,652
For the year ending 31 May 2025 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
26 August 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
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. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
2.3. 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 (2024: 4)
4 4
4. Investments
Listed Unlisted Total
£ £ £
Cost or Valuation
As at 1 June 2024 - 1,031,920 1,031,920
Additions 97,281 - 97,281
Disposals - (1,031,820 ) (1,031,820 )
Fair value adjustments (2,902 ) - (2,902 )
As at 31 May 2025 94,379 100 94,479
Provision
As at 1 June 2024 - 524,361 524,361
Disposals - (524,361 ) (524,361 )
As at 31 May 2025 - - -
Net Book Value
As at 31 May 2025 94,379 100 94,479
As at 1 June 2024 - 507,559 507,559
The company owns 0% (2024: 50%) of the ordinary share capital of Nothing But Limited, a company registered in England and Wales as the shares were disposed of during the year. The registered office of Nothing But Limited is Quarry House, Hesslewood Office Park, Ferriby Road, Hessle, England HU13 0LH. 
The company owns 100% (2024: 100%) 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. 
...CONTINUED
Page 4
Page 5
4. Investments - continued
Willoughby Warehousing and Freight Services Limited's capital and reseves at 31 December 2024 were £197,105 (2023 : £229,321). 
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 101 13,998
Taxation and social security 288 -
389 13,998
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
The following related party transactions were undertaken during the year:
At the balance sheet date the amount owed to a connected company was £nil (2024: £11,888).
Dividends were paid to the directors in respect of their shareholdings totalling £37,523 (2024: £147,250).
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 5