W H Members Company Limited - Filleted accounts

Registered number

00390228

W H Members Company Limited

Filleted Accounts

31 January 2026

W H Members Company Limited
Registered number:		00390228
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed Assets
Tangible Assets	3		2,849,500			2,866,000

Current Assets
Stocks		2,216			1,887
Debtors	4	6,286			7,968
Bank and Cash		105,557			83,020
		114,059			92,875

Creditors: Due Within One Year	5	(21,035)			(16,253)

Net Current Assets			93,024			76,622

Total Assets less Current Liabilities			2,942,524			2,942,622

Deferred Tax	6		(307,506)			(307,506)

Net Assets			2,635,018			2,635,116

Capital and Reserves
Called Up Share Capital			9,847			10,025
Property/Ground Maint Res			30,000			30,000
Non Distributable Reserve			2,400,322			2,400,322
Profit and Loss Account			194,849			194,769

Shareholders' Funds			2,635,018			2,635,116

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

_________________
Val Humfress
Director
Approved by the shareholders at the AGM on 28 June 2026

W H Members Company Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting Policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes the club subscriptions and other income generated from the members. The subscriptions are invoiced annually each March and so 2/12ths of the subscriptions have been treated as prepaid.

	Tangible Fixed Assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold Buildings	no depreciation provided
	Fixtures, Fittings and Equipment	25% of the written down value

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible Fixed Assets
		Land and Buildings		Fixtures, Fittings & Equipment		Total
£			£		£
	Cost
	At 1 February 2025	2,800,000		150,406		2,950,406
	At 31 January 2026	2,800,000		150,406		2,950,406

	Depreciation
	At 1 February 2025	-		84,406		84,406
	Charge for the year	-		16,500		16,500
	At 31 January 2026	-		100,906		100,906

	Net Book Values
	At 31 January 2026	2,800,000		49,500		2,849,500
	At 31 January 2025	2,800,000		66,000		2,866,000


4	Debtors			2026		2025
£					£

	Other Debtors			6,286		7,968


5	Creditors: Due Within One Year			2026		2025
£					£

	Taxation			4,010		642
	Other Creditors			17,025		15,611
				21,035		16,253


6	Provisions for Liabilities - Deferred Tax			2026		2025
£					£

	At 1 February 2025			307,506		307,506

	At 31 January 2026			307,506		307,506


7	Other Information

	W H Members Company Limited is a private company limited by shares and incorporated in England. Its registered office is:
	10 Southview Road
	Warlingham
	Surrey
	CR6 9JE