REGISTERED NUMBER: 06019594 (England and Wales)

Unaudited Financial Statements For The Year Ended 30 November 2025

for

Whansen Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M W Hansen

REGISTERED OFFICE:

Unit 11

Deane House Studios

27 Greenwood Place

London

NW5 1LB

REGISTERED NUMBER:

06019594 (England and Wales)

ACCOUNTANTS:

Fuller Spurling

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

FIXED ASSETS

Tangible assets

4

63,242

58,363

CURRENT ASSETS

Debtors

5

138,958

250,533

Cash at bank

111,600

137,455

250,558

387,988

CREDITORS

Amounts falling due within one year

6

82,736

120,035

NET CURRENT ASSETS

167,822

267,953

TOTAL ASSETS LESS CURRENT LIABILITIES

231,064

326,316

PROVISIONS FOR LIABILITIES

15,811

14,592

NET ASSETS

215,253

311,724

CAPITAL AND RESERVES

Called up share capital

7

1,002

1,002

Retained earnings

8

214,251

310,722

SHAREHOLDERS' FUNDS

215,253

311,724

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 3 June 2026 and were signed by:

M W Hansen - Director

1.	STATUTORY INFORMATION

Whansen Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and is recognised as photography services are provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office Equipment

-

33% on cost

Camera & Computer Equipment

-

33% on cost

Taxation

Taxation represents the sum of tax currently payable, and deferred tax if material.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax, where material, is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Camera &

Office

Computer

Equipment

Equipment

Totals

£

£

£

COST

At 1 December 2024

106,573

168,612

275,185

Additions

9,827

31,377

41,204

At 30 November 2025

116,400

199,989

316,389

DEPRECIATION

At 1 December 2024

78,773

138,049

216,822

Charge for year

15,594

20,731

36,325

At 30 November 2025

94,367

158,780

253,147

NET BOOK VALUE

At 30 November 2025

22,033

41,209

63,242

At 30 November 2024

27,800

30,563

58,363

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

41,474

75,972

Other debtors

79,376

75,188

Directors' current accounts

2,288

-

VAT

3,280

15,685

Prepayments and accrued income

12,540

83,688

138,958

250,533

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

3,954

-

Trade creditors

12,343

21,697

Corporation tax

33,074

58,852

Social security and other taxes

6,847

11,938

Other creditors

24,223

10,143

Directors' current accounts

-

42

Accrued expenses

2,295

17,363

82,736

120,035

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

1

Ordinary "A"

£1

1

1

1

Ordinary "B"

£1

1

1

1,002

1,002

8.

RESERVES

Retained

earnings

£

At 1 December 2024

310,722

Profit for the year

99,379

Dividends

(195,850

)

At 30 November 2025

214,251

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

M W Hansen

Balance outstanding at start of year

(42

)

(809

)

Amounts advanced

2,330

767

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,288

(42

)

The amount owed by the director was not subject to interest and is repayable on demand.