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Registered number: 11624871
WIHTL Limited
Financial Statements
For The Year Ended 31 December 2025
King Loose & Co
5 South Parade
Summertown
Oxford
OX2 7JL
WIHTL Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
WIHTL Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11624871

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,703 |  | 4,356
Investments | 5 |  | 9,999 |  | 9,999
|  |  | 17,702 |  | 14,355
CURRENT ASSETS
Debtors | 6 | 936,666 |  | 791,776 |
Cash at bank and in hand |  | 876,791 |  | 1,538,175 |
|  | 1,813,457 |  | 2,329,951 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,753,653 ) |  | (1,538,858 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 59,804 |  | 791,093
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 77,506 |  | 805,448
NET ASSETS |  |  | 77,506 |  | 805,448
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 77,505 |  | 805,447
SHAREHOLDERS' FUNDS |  |  | 77,506 |  | 805,448

Page 1
Page 2
WIHTL 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Mrs T Colaianni Director
9th February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
WIHTL Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
WIHTL Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11624871 . The registered office is 61e Seamoor Road, Bournemouth, BH4 9AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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 fixed assets are measured at cost less accumulated depreciation and any 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:

Plant & Machinery | 33% reducing balance basis
Computer Equipment | 3 year straight line

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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 is recognised on 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
WIHTL Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 12)
18 12
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 11,247 | - | 11,247
Additions | 1,734 | 4,250 | 5,984
As at 31 December 2025 | 12,981 | 4,250 | 17,231
Depreciation
As at 1 January 2025 | 6,891 | - | 6,891
Provided during the period | 1,575 | 1,062 | 2,637
As at 31 December 2025 | 8,466 | 1,062 | 9,528
Net Book Value
As at 31 December 2025 | 4,515 | 3,188 | 7,703
As at 1 January 2025 | 4,356 | - | 4,356

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 9,999
As at 31 December 2025 | 9,999
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 9,999
As at 1 January 2025 | 9,999

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 727,054 |  | 683,256
Prepayments and accrued income | 5,285 |  | 8,520
Other debtors | 4,327 |  | -
Other debtor | - |  | 100,000
| 736,666 |  | 791,776

...CONTINUED
Page 4
Page 5
WIHTL Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Due after more than one year
Amounts owed by group undertakings | 200,000 |  | -
| 936,666 |  | 791,776

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 18,584 |  | 6,956
Corporation tax | 210,729 |  | 99,940
PAYE control account | 30,848 |  | 24,526
VAT | 145,779 |  | 189,708
Deferred income | 1,213,324 |  | 983,914
Accruals | 108,275 |  | 108,166
Director's loan account | 6,595 |  | 105,981
Amounts owed to group undertakings | 19,519 |  | 19,667
| 1,753,653 |  | 1,538,858

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5