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Registered Number: 15054335
England and Wales

 

 

 

WHY BRAND WHY LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

Why Brand Why Ltd
Contents Page
For the year ended 31 August 2025
Director Abraham Adams
Registered Number 15054335
Registered Office 124 City Road
London
EC1V 2NX
Accountants Smith & Johnson Limited
7 Bell Yard
London
WC2A 2JR
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 August 2025.
Principal activities
Principal activity of the company during the financial year was information technology consultancy.
Director
The director who served the company throughout the year was as follows:
Abraham Adams
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Abraham Adams
Director

Date approved: 29 May 2026
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Why Brand Why Ltd for the year ended 31 August 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Why Brand Why Ltd for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Why Brand Why Ltd , as a body, in accordance with the terms of our engagement letter dated 21 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Why Brand Why Ltd and state those matters that we have agreed to state to the Board of Directors of Why Brand Why Ltd , 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 Why Brand Why Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Why Brand Why Ltd 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 of Why Brand Why Ltd . You consider that Why Brand Why Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Why Brand Why Ltd . 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 statutory accounts.



....................................................
TJ Smith
Smith & Johnson Limited
7 Bell Yard
London
WC2A 2JR
29 May 2026
3
 
 		 Notes
 		 2025
£		   2024
£
Current assets      
Debtors 3 2,464    2,953 
Cash at bank and in hand 2,642    6 
5,106    2,959 
Creditors: amount falling due within one year 4 (5,019)   (2,956)
Net current assets 87    3 
 
Total assets less current liabilities 87    3 
Net assets 87    3 
 

Capital and reserves 		     
Called up share capital 1    1 
Profit and loss account 86    2 
Shareholders' funds 87    3 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 29 May 2026 and were signed by:


-------------------------------
Abraham Adams
Director
4
General Information
Why Brand Why Ltd is a private company, limited by shares, registered in England and Wales, registration number 15054335, registration address 124 City Road, London, EC1V 2NX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover represents income from goods and services supplied by the company during the financial period.
Taxation
Taxation represents corporation tax payable for the financial period. Tax is recognised in the statement of income. The companys liability for current tax is calculated using the tax rates and laws enacted or substantively enacted at the reporting date. There were no deferred tax balances during the financial period.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Debtors: amounts falling due within one year

2025
£		   2024
£
Other Debtors 158    0 
Directors' Current Accounts 2,306    2,953 
2,464    2,953 
Directors' Current Account
Included within debtors is an amount due from the director, unsecured, interest-free and repayable on demand.

4.

Creditors: amount falling due within one year

2025
£		   2024
£
Corporation Tax 4,659    2,586 
Accrued Expenses 360    370 
5,019    2,956 

5