REGISTERED NUMBER: 14618949 (England and Wales)

THE WHOLE BUSINESS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J A Emery

REGISTERED OFFICE:

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

REGISTERED NUMBER:

14618949 (England and Wales)

ACCOUNTANTS:

Clarke Nicklin LLP

Chartered Accountants

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Tangible assets

4

1,732

1,927

Investments

5

5,680

-

7,412

1,927

CURRENT ASSETS

Debtors

6

17,759

17,340

Cash at bank

256,857

170,832

274,616

188,172

CREDITORS

Amounts falling due within one year

7

230,735

131,802

NET CURRENT ASSETS

43,881

56,370

TOTAL ASSETS LESS CURRENT LIABILITIES

51,293

58,297

PROVISIONS FOR LIABILITIES

437

482

NET ASSETS

50,856

57,815

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

50,756

57,715

SHAREHOLDERS' FUNDS

50,856

57,815

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 August 2026 and were signed by:

Mrs J A Emery - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

1,334

2,373

3,707

Additions

-

999

999

At 31 January 2026

1,334

3,372

4,706

DEPRECIATION

At 1 February 2025

333

1,447

1,780

Charge for year

251

943

1,194

At 31 January 2026

584

2,390

2,974

NET BOOK VALUE

At 31 January 2026

750

982

1,732

At 31 January 2025

1,001

926

1,927

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

5,680

At 31 January 2026

5,680

NET BOOK VALUE

At 31 January 2026

5,680

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

7,259

6,840

Other debtors

10,500

10,500

17,759

17,340

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

731

665

Corporation tax

154,687

91,114

VAT

72,935

37,953

Directors' current accounts

77

311

Accrued expenses

2,305

1,759

230,735

131,802

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

99

Ordinary A

£1

99

99

1

Ordinary B

£1

1

1

100

100

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs J A Emery.