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Registered number: 14500822 WHALE NO 5 LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
WHALE NO 5 LIMITED REGISTERED NUMBER: 14500822 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 3,696,906 |  | 3,696,906
|  |  | 3,696,906 |  | 3,696,906
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 40,373 |  | 29,782 |
|  | 40,373 |  | 29,782 |
Creditors: amounts falling due within one year | 6 | (3,619,629) |  | (3,693,279) |
Net current liabilities |  |  | (3,579,256) |  | (3,663,497)
Total assets less current liabilities |  |  | 117,650 |  | 33,409
Net assets |  |  | 117,650 |  | 33,409
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 117,550 |  | 33,309
|  |  | 117,650 |  | 33,409
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
H Liu
Director
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WHALE NO 5 LIMITED REGISTERED NUMBER: 14500822 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025
Date: 12 August 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
WHALE NO 5 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Whale No 5 Limited is a private company limited by shares incorporated in England and Wales. The registered office is at 124 Finchley Road, London, NW3 5JS. The company's principal activity is property investment. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue comprises turnover recognised by the Company in respect of rental income receivable during the year with amounts recognised in accordance with the underlying contractual arrangement on a straight line basis over the term of occupancy and is measured at the fair value of the consideration receivable.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.4 | Investment property
On initial recognition, investment properties are recognised at cost and subsequently held at such. No fair value revaluation is accounted for against said investment properties on the grounds that the director is of the opinion that the fair value of those investment properties held does not materially differ from its historical cost.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
WHALE NO 5 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Investment property
|  | Long term leasehold investment property
|  | £
| Valuation |
| At 1 December 2024 | 3,696,906
| At 30 November 2025 | 3,696,906
The 2025 valuations were made by director, on an open market value for existing use basis.
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WHALE NO 5 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 32,686 | 20,883
| Prepayments and accrued income | 7,687 | 8,899
|  | 40,373 | 29,782
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 2,760
| Corporation tax | 28,080 | 10,989
| Other creditors | 3,529,440 | 3,616,469
| Accruals and deferred income | 62,109 | 63,061
|  | 3,619,629 | 3,693,279
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
8. | Related party transactions
| At 30 November 2025 the company owed H Liu £3,529,440 (2024: £3,616,469).
9. | Controlling party
The ultimate parent undertaking is WHALE ASSET HOLDINGS PTE. LTD. The address of its registered office is 100 Tras Street 16-01 100 AM Singapore (079027).
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