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Registered number: 11244557
Whichrate Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Whichrate Holdings Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Whichrate Holdings Ltd
Company Information
For The Year Ended 31 May 2025
Company Information

Directors | Mr D B Gardner
| Mr P Roscoe
Secretary | Mr P Roscoe
Company Number | 11244557
Registered Office | The Manor House
| High Street
| Uttoxeter
| Staffordshire
| ST14 7JQ
Accountants | Deans
| Chartered Accountants
| Gibson House Hurricane Close
| Stafford
| Staffordshire
| ST16 1GZ

Page 1
Page 2
Whichrate Holdings Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 11244557

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 203 |  | 203
|  |  | 203 |  | 203
CURRENT ASSETS
Debtors | 5 | 289,507 |  | 289,507 |
Cash at bank and in hand |  | 30,310 |  | 5,410 |
|  | 319,817 |  | 294,917 |
Creditors: Amounts Falling Due Within One Year | 6 | (259,411 ) |  | (257,361 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 60,406 |  | 37,556
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 60,609 |  | 37,759
NET ASSETS |  |  | 60,609 |  | 37,759
CAPITAL AND RESERVES
Called up share capital | 7 |  | 9,000 |  | 9,000
Profit and Loss Account |  |  | 51,609 |  | 28,759
SHAREHOLDERS' FUNDS |  |  | 60,609 |  | 37,759

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

Mr P Roscoe Director
4 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Whichrate Holdings Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Whichrate Holdings Ltd is a private company, limited by shares, registered in England & Wales. The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Investments
Investments in subsidiaries are recognised at cost.
2.3. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
2.4. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investments

| Listed
--- | ---
| £
Cost
As at 1 June 2024 | 203
As at 31 May 2025 | 203
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -

...CONTINUED
Page 3
Page 4
Whichrate Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025 | 203
As at 1 June 2024 | 203

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 289,507 |  | 289,507

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 203 |  | 203
Accruals and deferred income | 2,050 |  | 1,950
Directors' loan accounts | 5,001 |  | 5,001
Amounts owed to group undertakings | 252,157 |  | 250,207
| 259,411 |  | 257,361

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2,000 Ordinary A shares of £ 1 each | 2,000 |  | 2,000
2,000 Ordinary B shares of £ 1 each | 2,000 |  | 2,000
4,000 Ordinary C shares of £ 1 each | 4,000 |  | 4,000
500 Ordinary D shares of £ 1 each | 500 |  | 500
500 Ordinary F shares of £ 1 each | 500 |  | 500
| 9,000 |  | 9,000

Page 4