Company Registration No. 09349874 (England and Wales)
Whole Nine Yards (UK) Limited
Unaudited financial statements
for the year ended 29 December 2025
Pages for filing with the registrar
Whole Nine Yards (UK) Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
Whole Nine Yards (UK) Limited
Statement of financial position
As at 29 December 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
8,100,000
8,501,592
Current assets
Debtors
4
7,846
33,085
Creditors: amounts falling due within one year
5
(10,992,279)
(10,843,818)
Net current liabilities
(10,984,433)
(10,810,733)
Net liabilities
(2,884,433)
(2,309,141)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
(2,884,533)
(2,309,241)
Total equity
(2,884,433)
(2,309,141)

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 29 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 4 June 2026.
Khalid Alrustamani
Director
Company Registration No. 09349874
Whole Nine Yards (UK) Limited
Notes to the financial statements
For the year ended 29 December 2025
2
1
Accounting policies
Company information

Whole Nine Yards (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Midland House, 2 Poole Road, Bournemouth, Dorset, BH2 5QY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

In accordance with his responsibility, the director has considered the appropriateness of the going concern basis in the preparation of the accounts. After due consideration, the director has a reasonable expectation, because of his continued support, that the company will have adequate resources to continue in operational existence for the foreseeable future. For this reason, the director continues to adopt the going concern basis in preparing the accounts.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Rent received is recognised when it falls due to the company.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Whole Nine Yards (UK) Limited
Notes to the financial statements (continued)
For the year ended 29 December 2025
1
Accounting policies (continued)
3
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
Whole Nine Yards (UK) Limited
Notes to the financial statements (continued)
For the year ended 29 December 2025
4
3
Investment property
2025
£
Fair value
At 30 December 2024
8,501,592
Revaluations
(401,592)
At 29 December 2025
8,100,000

The fair value of the investment properties has been determined based on a valuation carried out by Colliers International Property Consultants. The movement in valuation during the year has been recognised within the profit and loss account. The valuation was undertaken on 9 June 2025.

If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2025
2024
£
£
Cost
9,275,960
9,275,960
Accumulated depreciation
-
-
Carrying amount
9,275,960
9,275,960

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
7,846
33,085
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
-
0
86
Other creditors
10,992,279
10,843,732
10,992,279
10,843,818

Other creditors includes a loan from a related entity which holds a fixed and floating charge over the investment property.

Whole Nine Yards (UK) Limited
Notes to the financial statements (continued)
For the year ended 29 December 2025
5
6
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary shares of £1 each
100
100

Ordinary shares have attached to them full voting, dividend and capital distribution rights, including upon winding up.

7
Directors' transactions

At the year end, the company owed its director £6,653,151 (2024: £6,512,673). This is included within other creditors. No interest was charged on this balance.

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