Company registration number 15806866 (England and Wales)
WHEH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
WHEH LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 9
WHEH LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
28 February 2026
30 June 2025
Notes
£
£
£
£
Fixed assets
Intangible assets
4
66,666
80,000
Tangible assets
5
31,200
36,000
Investments
6
20,100
20,100
117,966
136,100
Current assets
Debtors
7
1,232,236
1,418,869
Cash at bank and in hand
95
64
1,232,331
1,418,933
Creditors: amounts falling due within one year
8
(1,321,230)
(1,516,579)
Net current liabilities
(88,899)
(97,646)
Net assets
29,067
38,454
Capital and reserves
Called up share capital
150
150
Profit and loss reserves
28,917
38,304
Total equity
29,067
38,454

For the financial period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 7 August 2026
Mr A Kandhari
Director
Company registration number 15806866 (England and Wales)
WHEH LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 28 FEBRUARY 2026
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 27 June 2024
-
0
-
0
-
Period ended 30 June 2025:
Profit and total comprehensive income
-
38,304
38,304
Issue of share capital
150
-
150
Balance at 30 June 2025
150
38,304
38,454
Period ended 28 February 2026:
Loss and total comprehensive income
-
(9,387)
(9,387)
Balance at 28 February 2026
150
28,917
29,067

The notes on pages 3 to 9 form part of these financial statements.

WHEH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2026
- 3 -
1
Accounting policies
Company information

WHEH Limited is a private company limited by shares incorporated in England and Wales. The registered office is Front Office-13, Europa House, 18 Wadsworth Road,Perivale, Greenford, UB6 7JD.

1.1
Reporting period

The accounting period under review relates to the period from 01 July 202 5 to 28 February 2026.

1.2
Basis of preparation

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 the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.3
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for 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.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

WHEH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 4 -
1.5
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.6
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Intellectual Property
Over 5 years
1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
Reducing Balance Method 20%
Motor vehicles
Reducing Balance Method 20%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.8
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

WHEH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 5 -

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.9
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.10
Cash and cash equivalents

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.

1.11
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 balance sheet 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 and cash and bank balances, 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.

WHEH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 6 -
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.

1.12
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.

1.13
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.14
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

WHEH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 7 -
1.15
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.16
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2026
2025
Number
Number
Total
1
2
4
Intangible fixed assets
Goodwill
Intellectual Property
Total
£
£
£
Cost
At 1 July 2025 and 28 February 2026
50,000
50,000
100,000
Amortisation and impairment
At 1 July 2025
10,000
10,000
20,000
Amortisation charged for the period
6,667
6,667
13,334
At 28 February 2026
16,667
16,667
33,334
Carrying amount
At 28 February 2026
33,333
33,333
66,666
At 30 June 2025
40,000
40,000
80,000
WHEH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2026
- 8 -
5
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 July 2025 and 28 February 2026
25,000
20,000
45,000
Depreciation and impairment
At 1 July 2025
5,000
4,000
9,000
Depreciation charged in the period
2,667
2,133
4,800
At 28 February 2026
7,667
6,133
13,800
Carrying amount
At 28 February 2026
17,333
13,867
31,200
At 30 June 2025
20,000
16,000
36,000
6
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
20,100
20,100
7
Debtors
2026
2025
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
1,223,101
1,413,642
Other debtors
9,135
5,227
1,232,236
1,418,869
8
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
11,349
8,750
Corporation tax
8,881
7,290
Other taxation and social security
-
0
39
Other creditors
1,301,000
1,500,500
1,321,230
1,516,579
WHEH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2026
- 9 -
9
Related party transactions

Included in trade creditors is a balance of £8,750 (2025: £8,750) due to Rex Brown Limited. Included in other creditors is a balance of £1,3 00,000 (2025: £1,500,000) du e to Rex Brown Limited. The companies are related due to common directorship.

2026-02-28 2025-07-01 false false false 07 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Ashmeet Kandhari R Kandhari 15806866 2025-07-01 2026-02-28 15806866 2026-02-28 15806866 2025-06-30 15806866 core:NetGoodwill 2026-02-28 15806866 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2026-02-28 15806866 core:NetGoodwill 2025-06-30 15806866 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-06-30 15806866 core:PlantMachinery 2026-02-28 15806866 core:MotorVehicles 2026-02-28 15806866 core:PlantMachinery 2025-06-30 15806866 core:MotorVehicles 2025-06-30 15806866 core:CurrentFinancialInstruments core:WithinOneYear 2026-02-28 15806866 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 15806866 core:CurrentFinancialInstruments 2026-02-28 15806866 core:CurrentFinancialInstruments 2025-06-30 15806866 core:ShareCapital 2026-02-28 15806866 core:ShareCapital 2025-06-30 15806866 core:RetainedEarningsAccumulatedLosses 2026-02-28 15806866 core:RetainedEarningsAccumulatedLosses 2025-06-30 15806866 core:ShareCapital 2024-06-26 15806866 core:RetainedEarningsAccumulatedLosses 2024-06-26 15806866 bus:Director1 2025-07-01 2026-02-28 15806866 core:RetainedEarningsAccumulatedLosses 2024-06-27 2025-06-30 15806866 2024-06-27 2025-06-30 15806866 core:RetainedEarningsAccumulatedLosses 2025-07-01 2026-02-28 15806866 core:ShareCapital 2024-06-27 2025-06-30 15806866 core:Goodwill 2025-07-01 2026-02-28 15806866 core:IntangibleAssetsOtherThanGoodwill 2025-07-01 2026-02-28 15806866 core:PlantMachinery 2025-07-01 2026-02-28 15806866 core:NetGoodwill 2025-06-30 15806866 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-06-30 15806866 2025-06-30 15806866 core:NetGoodwill 2025-07-01 2026-02-28 15806866 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-07-01 2026-02-28 15806866 core:PlantMachinery 2025-06-30 15806866 core:MotorVehicles 2025-06-30 15806866 core:MotorVehicles 2025-07-01 2026-02-28 15806866 bus:PrivateLimitedCompanyLtd 2025-07-01 2026-02-28 15806866 bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-02-28 15806866 bus:FRS102 2025-07-01 2026-02-28 15806866 bus:AuditExemptWithAccountantsReport 2025-07-01 2026-02-28 15806866 bus:CompanySecretary1 2025-07-01 2026-02-28 15806866 bus:FullAccounts 2025-07-01 2026-02-28 xbrli:pure xbrli:shares iso4217:GBP