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COMPANY REGISTRATION NUMBER: 12276691

Whatstorage Limited

Unaudited financial statements

31 October 2025

Whatstorage Limited

Statement of financial position

31 October 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 750 |  | 900

Current assets

Debtors | 6 | 3,757 |  | 17,408 |
Cash at bank and in hand | 4,457 |  | 13,868 |
| ------ |  | ------- |
| 8,214 |  | 31,276 |

Creditors: Amounts falling due within one year | 7 | ( 104,210) |  | ( 110,150) |
| --------- |  | --------- |
Net current liabilities |  | ( 95,996) |  | ( 78,874)
|  | ------- |  | -------
Total assets less current liabilities |  | ( 95,246) |  | ( 77,974)

Accruals and deferred income |  | ( 1,980) |  | ( 1,860)
|  | ------- |  | -------
Net liabilities |  | ( 97,226) |  | ( 79,834)
|  | ------- |  | -------

Capital and reserves

Called up share capital | 8 |  | 5 |  | 5
Profit and loss account |  | ( 97,231) |  | ( 79,839)
|  | ------- |  | -------
Shareholders deficit |  | ( 97,226) |  | ( 79,834)
|  | ------- |  | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 17 July 2026 , and are signed on behalf of the board by:

A Crossley
Director

Company registration number: 12276691

Whatstorage Limited

Notes to the financial statements

Year ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bankside 300, Peachman Way, Broadland Business Park, Norwich, Norfolk, NR7 0LB, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
As at 31 October 2025 the company had net liabilities of £97,226 (2024: £79,834). Included within creditors is a balance of £98,857 (2024: £98,857), owed to a company under common control. The directors expect that this balance will not be recalled in the next 12 months if it would be detrimental to the going concern status of this entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | over 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
4. Employee numbers
The average number of employees during the year was 3 (2024: 4 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 November 2024 and 31 October 2025 | 1,500
| ------
Amortisation |
At 1 November 2024 | 600
Charge for the year | 150
| ------
At 31 October 2025 | 750
| ------
Carrying amount |
At 31 October 2025 | 750
| ------
At 31 October 2024 | 900
| ------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 3,757 | 17,408
| ------ | -------

7. Creditors: Amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 462 | 3,307
Social security and other taxes | 1,265 | 4,360
Other creditors | 102,483 | 102,483
| --------- | ---------
| 104,210 | 110,150
| --------- | ---------

8. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 0.0001 each | 50,000 | 5 | 50,000 | 5
| ------- | ---- | ------- | ----