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WHOLE BEING LIMITED

Registered Number
07228489
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

WHOLE BEING LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Director | J G Constantine

Registered Address | 71 St. James's Street
| Brighton
| BN2 1PJ

Registered Number | 07228489 (England and Wales)

WHOLE BEING LIMITED
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 801 |  |  |  | 744
|  |  |  | 801 |  |  |  | 744
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 7,108 |  |  |  | 11,485 |  |
Cash at bank and on hand |  | 291 |  |  |  | 5 |  |
|  | 7,399 |  |  |  | 11,490 |  |
Creditors amounts falling due within one year | 5 | (18,626) |  |  |  | (8,132) |  |
Net current assets (liabilities) |  |  |  | (11,227) |  |  |  | 3,358
Total assets less current liabilities |  |  |  | (10,426) |  |  |  | 4,102
Accruals and deferred income |  |  |  | (5,056) |  |  |  | (4,098)
Net assets |  |  |  | (15,482) |  |  |  | 4
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (15,483) |  |  |  | 3
Shareholders' funds |  |  |  | (15,482) |  |  |  | 4

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 September 2025, and are signed on its behalf by:
J G Constantine Director Registered Company No. 07228489

WHOLE BEING LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| 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).

| Going concern
--- | ---
| The company’s ability to trade is dependent upon the support of its director. Should this support cease to be forthcoming, fixed assets would be reclassified as current assets and restated at recoverable amounts, current assets would be restated at recoverable amounts and creditors falling due in more than one year would be reclassified as current. As the director has no intention of withdrawing this support, the financial statements have been prepared on a going concern basis.

| Turnover policy
--- | ---
| Turnover represents net invoiced sales of services, excluding value added tax.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 24 | 8,157 |  | 8,157
| Additions | 324 |  | 324
| At 30 April 25 | 8,481 |  | 8,481
| Depreciation and impairment
| At 01 May 24 | 7,413 |  | 7,413
| Charge for year | 267 |  | 267
| At 30 April 25 | 7,680 |  | 7,680
| Net book value
| At 30 April 25 | 801 |  | 801
| At 30 April 24 | 744 |  | 744

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 262 |  | 3,900
| Other debtors | 6,846 |  | 7,585
| Total | 7,108 |  | 11,485

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 18,400 |  | 6,900
| Bank borrowings and overdrafts | 107 |  | 92
| Taxation and social security | 115 |  | 1,140
| Other creditors | 4 |  | -
| Total | 18,626 |  | 8,132

6. | Directors advances, credits and guarantees
--- | ---
| At the year end the director owed the company £3,444 (2024: £5,541). The overdrawn amount was repaid to the company on 31 August 2025.

7. | Related party transactions
--- | ---
| The dividends paid during the year exceed distributable reserves by £5,545. The consequence of this distribution in excess of reserves is that the director may be liable to repay the over distribution to the company. No such repayment has been made.

8. | Controlling party
--- | ---
| The company is controlled by its director, J G Constantine, by virtue of his ownership of the issued share capital.