Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03114043 D J Willoughby K L Willoughby M P Willoughby R L Willoughby M P Willoughby WHHF Limited 9-15 Grundy Street, Liverpool, L5 9SG true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03114043 2024-12-31 03114043 2025-12-31 03114043 2025-01-01 2025-12-31 03114043 frs-core:CurrentFinancialInstruments 2025-12-31 03114043 frs-core:ComputerEquipment 2025-12-31 03114043 frs-core:ComputerEquipment 2025-01-01 2025-12-31 03114043 frs-core:ComputerEquipment 2024-12-31 03114043 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 03114043 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03114043 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 03114043 frs-core:PlantMachinery 2025-12-31 03114043 frs-core:PlantMachinery 2025-01-01 2025-12-31 03114043 frs-core:PlantMachinery 2024-12-31 03114043 frs-core:ShareCapital 2025-12-31 03114043 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03114043 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03114043 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03114043 frs-bus:SmallEntities 2025-01-01 2025-12-31 03114043 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03114043 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03114043 1 2025-01-01 2025-12-31 03114043 frs-core:UnlistedNon-exchangeTraded 2025-12-31 03114043 frs-core:UnlistedNon-exchangeTraded 2024-12-31 03114043 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 03114043 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 03114043 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 03114043 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 03114043 frs-bus:Director1 2025-01-01 2025-12-31 03114043 frs-bus:Director2 2025-01-01 2025-12-31 03114043 frs-bus:Director3 2025-01-01 2025-12-31 03114043 frs-bus:Director4 2025-01-01 2025-12-31 03114043 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03114043 frs-countries:EnglandWales 2025-01-01 2025-12-31 03114043 2023-12-31 03114043 2024-12-31 03114043 2024-01-01 2024-12-31 03114043 frs-core:CurrentFinancialInstruments 2024-12-31 03114043 frs-core:ShareCapital 2024-12-31 03114043 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03114043
Willoughby Warehousing and Freight Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Willoughby Warehousing and Freight Services Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
Willoughby Warehousing and Freight Services Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | D J Willoughby
| K L Willoughby
| M P Willoughby
| R L Willoughby
Secretary | M P Willoughby
Company Number | 03114043
Registered Office | 9-15 Grundy Street
| Liverpool
| L5 9SG
Accountants | ERC Accountants & Business Advisers Limited
| Chartered Accountants
| 11-13 Hanover Street
| Liverpool
| Merseyside
| L1 3DN

Page 1
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Willoughby Warehousing and Freight Services Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Willoughby Warehousing and Freight Services Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Willoughby Warehousing and Freight Services Limited for the year ended 31 December 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 Willoughby Warehousing and Freight Services Limited , as a body, in accordance with the terms of our engagement letter dated 08 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of Willoughby Warehousing and Freight Services Limited and state those matters that we have agreed to state to the directors of Willoughby Warehousing and Freight Services Limited , 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 Willoughby Warehousing and Freight Services Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Willoughby Warehousing and Freight Services Limited 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 Willoughby Warehousing and Freight Services Limited . You consider that Willoughby Warehousing and Freight Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Willoughby Warehousing and Freight Services Limited . 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.

Signed
ERC Accountants and Business Advisers Ltd
13 May 2026

ERC Accountants & Business Advisers Limited
Chartered Accountants
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Willoughby Warehousing and Freight Services Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03114043

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 886,304 |  | 889,364
Investments | 5 |  | 33,600 |  | 33,600
|  |  | 919,904 |  | 922,964
CURRENT ASSETS
Debtors | 6 | 312,789 |  | 427,114 |
Cash at bank and in hand |  | 729,907 |  | 593,186 |
|  | 1,042,696 |  | 1,020,300 |
Creditors: Amounts Falling Due Within One Year | 7 | (542,236 ) |  | (1,738,818 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 500,460 |  | (718,518 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,420,364 |  | 204,446
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,576 ) |  | (7,341 )
NET ASSETS |  |  | 1,413,788 |  | 197,105
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,413,688 |  | 197,005
SHAREHOLDERS' FUNDS |  |  | 1,413,788 |  | 197,105

Page 3
Page 4
Willoughby Warehousing and Freight Services Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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
13 May 2026

The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Willoughby Warehousing and Freight Services Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Willoughby Warehousing and Freight Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03114043 . 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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | nil
Plant and machinery | 25% Reducing balance
Computer equipment | 33% Straight line

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 22)
22 22
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Page 6
Willoughby Warehousing and Freight Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant and machinery | Computer equipment | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 860,000 | 26,667 | 3,346 | 890,013
Additions | - | 6,110 | - | 6,110
As at 31 December 2025 | 860,000 | 32,777 | 3,346 | 896,123
Depreciation
As at 1 January 2025 | - | 556 | 93 | 649
Provided during the period | - | 8,055 | 1,115 | 9,170
As at 31 December 2025 | - | 8,611 | 1,208 | 9,819
Net Book Value
As at 31 December 2025 | 860,000 | 24,166 | 2,138 | 886,304
As at 1 January 2025 | 860,000 | 26,111 | 3,253 | 889,364

5. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 January 2025 | 109,872
As at 31 December 2025 | 109,872
Provision
As at 1 January 2025 | 76,272
As at 31 December 2025 | 76,272
Net Book Value
As at 31 December 2025 | 33,600
As at 1 January 2025 | 33,600

The company owns 100% of the ordinary share capital of Shipping Services Limited, a company registered in England and Wales but originally incorporated in Ireland. The registered office address of Shipping Services Limited is 45 Bramley View, Carpenterstuln, Dublin 15, Ireland
Financial infromation for the year ended 31 December 2025:
Capital and reserves £21,420
Financial information for the year ended 31 December 2024:
Capital and reserves £1,227,666
Page 6
Page 7
Willoughby Warehousing and Freight Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 297,280 |  | 414,295
Prepayments and accrued income | 15,509 |  | 12,819
| 312,789 |  | 427,114

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 248,190 |  | 172,666
Corporation tax | 89,883 |  | 133,329
Other taxes and social security | 23,834 |  | 21,176
VAT | 71,542 |  | 48,434
Accruals and deferred income | 108,646 |  | 7,638
Directors' loan accounts | 141 |  | 141
Amounts owed to group undertakings | - |  | 1,355,434
| 542,236 |  | 1,738,818

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
10. Related Party Transactions
The following related party transactions were undertaken during the year:
At the balance sheet date the amount owed to the director was £141 (2024 : £141).
At the balance sheet date the amount owed to the subsidiary company was £nil (2024: £1,355,434).
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'.
11. Exceptional Items
During the year an amount which was owed to a subsidiary due to loans in previous periods was written off to the profit and loss account as it will not be paid.
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is WHHF Limited . WHHF Limited was incorporated in England and Wales, registered number 10175256.
The ultimate controlling party is WHHF Limited who controls 100% of the shares of Willoughby Warehousing and Freight Services Limited .
Page 7