Company No: 15073074 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	33,469		26,350
Tangible assets	4	1,839		0
		35,308		26,350
Current assets
Debtors	5	11,897		41,097
Cash at bank and in hand		156,179		8,646
		168,076		49,743
Creditors: amounts falling due within one year	6	( 390,726)		( 259,340)
Net current liabilities		(222,650)		(209,597)
Total assets less current liabilities		(187,342)		(183,247)
Net liabilities		( 187,342)		( 183,247)
Capital and reserves
Called-up share capital	7	12,250		10,000
Share premium account		447,750		0
Profit and loss account		( 647,342 )		( 193,247 )
Total shareholders' deficit		( 187,342)		( 183,247)

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Whisper Holdings Limited (registered number: 15073074) were approved and authorised for issue by the Board of Directors on 22 May 2026. They were signed on its behalf by:

J R T Dickinson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year, unless otherwise stated.

General information and basis of accounting

Whisper Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Corsham Mansion House, Pickwick Road, Corsham, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. Despite the net liabilities position at the year end, the directors have a reasonable expectation that the Company has adequate resources such as support from the directors to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences	not amortised
Website costs	not amortised

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Computer equipment

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		2

3. Intangible assets

	Trademarks, patents and licences		Website costs		Total
	£		£		£
Cost
At 01 September 2024	0		26,350		26,350
Additions	7,119		0		7,119
At 31 August 2025	7,119		26,350		33,469
Accumulated amortisation
At 01 September 2024	0		0		0
At 31 August 2025	0		0		0
Net book value
At 31 August 2025	7,119		26,350		33,469
At 31 August 2024	0		26,350		26,350

4. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 September 2024	0		0
Additions	2,197		2,197
At 31 August 2025	2,197		2,197
Accumulated depreciation
At 01 September 2024	0		0
Charge for the financial year	358		358
At 31 August 2025	358		358
Net book value
At 31 August 2025	1,839		1,839
At 31 August 2024	0		0

5. Debtors

	2025		2024
	£		£
Other debtors	11,897		41,097

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	38,657		13,434
Amounts owed to related parties	0		239,005
Amounts owed to directors	338,334		0
Accruals	3,500		0
Other taxation and social security	9,545		6,387
Other creditors	690		514
	390,726		259,340

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100,000 Ordinary shares of £ 0.10 each	10,000		10,000
22,500 Ordinary B shares of £ 0.10 each (2024: nil shares)	2,250		0
	12,250		10,000
Allotted, called-up and not yet paid

On 14 August 2025 22,500 B Shares were issued at a premium of £447,750.

8. Related party transactions

Transactions with the entity's directors

At the year end the Company owed £161,785 (2024: £31,025 was owed to the company) to a director of the company. No interest is charged on the loan and is repayable on demand.
At the year end the Company owed £176,549 (2024: £nil) to a director of the company. No interest is charged on the loan and is repayable on demand.