ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 11544624

WHR LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2025

WHR LIMITED

REGISTERED NUMBER: 11544624

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	7,880		18,528
Cash at bank and in hand	5	8		32
		7,888		18,560
Creditors: amounts falling due within one year	6	(2,237)		(2,279)
Net current assets			5,651		16,281
Total assets less current liabilities			5,651		16,281
Creditors: amounts falling due after more than one year	7		(5,650)		(16,280)

Net assets			1		1

Capital and reserves
Called up share capital	9	1	1
		1	1

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WHR LIMITED

REGISTERED NUMBER: 11544624

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 AUGUST 2025

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 statement of comprehensive income 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:

Duncan Lloyd Kreeger

Director

Date: 27 August 2026

The notes on pages 3 to 5 form part of these financial statements.

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WHR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

WHR Limited is a private company limited by shares, incorporated in England & Wales (registeration number - OC317497). Its registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

The financial statements are presented in Sterling, which is the functional currency of the Company.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.

2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.4

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.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

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WHR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Debtors

					2025	2024
					£	£


Other debtors	7,880	18,528
	7,880	18,528

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	8	32
	8	32

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	1,187	1,229
Accruals and deferred income	1,050	1,050
	2,237	2,279

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Other loans	5,650	16,280
	5,650	16,280

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WHR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025


Amounts falling due 1-2 years
Other loans	5,650	16,280
	5,650	16,280


	5,650	16,280

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary share of £1.00	1	1

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