WHISP LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13508220

		30 September 2025		30 September 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		445		1,209

			445		1,209
CURRENT ASSETS
Debtors	5	400		4,685
Cash at bank and in hand		1,717		831

		2,117		5,516
Creditors: Amounts Falling Due Within One Year	6	(155,595 )		(99,578 )

NET CURRENT ASSETS (LIABILITIES)			(153,478 )		(94,062 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(153,033 )		(92,853 )

NET LIABILITIES			(153,033 )		(92,853 )

CAPITAL AND RESERVES
Called up share capital	7		3		3
Share premium account			609,018		609,018
Profit and Loss Account			(762,054 )		(701,874 )

SHAREHOLDERS' FUNDS			(153,033)		(92,853)

Page 1

Page 2

WHISP LIMITED

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Mr Luca FROST

Director

30th June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

WHISP LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13508220 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

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. 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:

Computer Equipment

33% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	2,292

As at 30 September 2025	2,292

Depreciation
As at 1 October 2024	1,083
Provided during the period	764

As at 30 September 2025	1,847

Net Book Value
As at 30 September 2025	445

As at 1 October 2024	1,209

5. Debtors

	30 September 2025	30 September 2024
	£	£
Due within one year
Other debtors	400	4,685

6. Creditors: Amounts Falling Due Within One Year

	30 September 2025	30 September 2024
	£	£
Other creditors	155,595	99,578

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WHISP LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Share Capital

	30 September 2025	30 September 2024
	£	£
Allotted, Called up and fully paid	3	3