WHOLESOME IMPACT REAL ESTATE LIMITED


Directors	AYESU AYISI, Akrofi
	KUMI-ADDO, Harold Kofi


Registered Number	14906470 (England and Wales)

Balance Sheet as at
31 May 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investment property	3		135,336		135,336
			135,336		135,336
Current assets
Cash at bank and on hand		212		268
		212		268
Creditors amounts falling due within one year	4	(158,671)		(146,098)
Net current assets (liabilities)			(158,459)		(145,830)
Total assets less current liabilities			(23,123)		(10,494)
Accruals and deferred income			(600)		(7,342)
Net assets			(23,723)		(17,836)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(23,823)		(17,936)
Shareholders' funds			(23,723)		(17,836)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 September 2026, and are signed on its behalf by:

AYESU AYISI, Akrofi
Director
Registered Company No. 14906470

WHOLESOME IMPACT REAL ESTATE LIMITED

Notes to the Financial Statements
for the year ended 31 May 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. It includes rent received from tenants in the period under review.

	Revenue from rendering of services
	Revenue comprises rental income from investment properties.

	Borrowing costs
	Borrowings are classified as current liabilities where the company does not have an unconditional right to defer settlement for at least 12 months after the reporting date." This policy statement aligns with the accounting treatment of the bridging loan and provides clarity on how borrowing costs are accounted for in the financial statements.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Investment property

4.	Creditors: amounts due within one year

5.	Related party transactions
	Director Loan to the Company Mr Akrofi Ayesu Ayisi and Harold Kofi Kumi-Addo who are the Directors of the company, loaned funds to the company in the previous years to support working capital requirements. The loan is unsecured, interest-free and repayable on demand. No guarantees were given or received in relation to this loan.