Whenuapai Ltd. Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14128040

Whenuapai Ltd.

Filleted Unaudited Financial Statements

5 April 2026

Whenuapai Ltd.

Financial Statements

Year ended 5 April 2026

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Whenuapai Ltd.

Officers and Professional Advisers

Director	T M Pegrume

Registered office	Harcourt House
	St Andrews Road
	Henley-On-Thames
	Oxfordshire
	RG9 1PG

Accountants	Complete Accounting Solutions
	Chartered Certified Accountants
	727-729 High Road
	London
	N12 0BP

Whenuapai Ltd.

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Whenuapai Ltd.

Year ended 5 April 2026

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 5 April 2026, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Complete Accounting Solutions Chartered Certified Accountants

727-729 High Road London N12 0BP

Whenuapai Ltd.

Statement of Financial Position

5 April 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	4	474,600	474,600

Current assets

Debtors	5	1	1
Cash at bank and in hand		5,964	17,086
		-------	--------
		5,965	17,087

Creditors: amounts falling due within one year	6	5,276	4,750
		-------	--------
Net current assets		689	12,337
		---------	---------
Total assets less current liabilities		475,289	486,937

Creditors: amounts falling due after more than one year	7	444,825	472,825
		---------	---------
Net assets		30,464	14,112
		---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	30,463	14,111
	--------	--------
Shareholders funds	30,464	14,112
	--------	--------

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 comprehensive income has not been delivered.

For the year ending 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Whenuapai Ltd.

Statement of Financial Position (continued)

5 April 2026

These financial statements were approved by the board of directors and authorised for issue on 24 September 2026 , and are signed on behalf of the board by:

T M Pegrume
Director

Company registration number: 14128040

Whenuapai Ltd.

Notes to the Financial Statements

Year ended 5 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Harcourt House, St Andrews Road, Henley-On-Thames, Oxfordshire, RG9 1PG.

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. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

In my opinion, on the basis of information and enquiries that are pertinent to the company's circumstances and which I believe to be adequate, it is appropriate to continue to treat the company as a going concern. In particular I believe that adequate cash resources will be available to cover the company's requirements for working capital for at least twelve months from the date of signing the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date .

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

4. Tangible assets

	Long leasehold property
	£
Cost
At 6 April 2025 and 5 April 2026	474,600
	---------
Depreciation
At 6 April 2025 and 5 April 2026	–
	---------
Carrying amount
At 5 April 2026	474,600
	---------
At 5 April 2025	474,600
	---------

In the opinion of the director, there is no material difference to the fair value of the long leasehold property at 5 April 2026 when compared to cost.

5. Debtors

	2026	2025
	£	£
Other debtors	1	1
	----	----

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	3,836	3,310
Other creditors	1,440	1,440
	-------	-------
	5,276	4,750
	-------	-------

7. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	444,825	472,825
	---------	---------