WHOLE BEING LIMITED


Director	J G Constantine


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


Registered Number	07228489 (England and Wales)

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.

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.

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.

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:

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.