WHR Accountants Ltd

WHR Accountants Ltd (company number NI072047) was incorporated on 16 March 2009 as the successor to Wilkinson Harrison & Robinson, a firm that has existed since 1985. It is registered with the Association of Chartered Certified Accountants (ACCA), appears on the FCA Register, and is listed on the UK Audit Register (reference 3554878). The firm has approximately 30 staff across offices at 56 English Street, Armagh, and in Moy, County Tyrone.

WHR served as the statutory auditor for Victoria Square Woking Limited (VSWL), the joint venture company behind the Victoria Square development in Woking town centre. This is a remarkably small firm to be auditing a project of this scale — VSWL accumulated net liabilities of £557.7 million and a Woking Borough Council loan of £714.4 million. For comparison, the Thameswey Group (the council's other major commercial vehicle) was audited by Menzies LLP, a significantly larger regional firm.

The geographic connection between WHR and Moyallen is significant. WHR's second office in Moy is approximately five miles from Moyallen Holdings' headquarters at Granville Industrial Estate, Dungannon, County Tyrone. WHR's own website states its client base covers 'Armagh, Craigavon, Portadown and Dungannon' — precisely the geography of the Robinson family's business operations. This strongly suggests WHR was Moyallen's existing local accountancy firm before the Victoria Square project, and that the VSWL audit appointment came through the Moyallen relationship rather than independent selection.

The firm's full name — Wilkinson Harrison & Robinson — shares a surname with Moyallen's controlling shareholders, brothers Peter Arthur Hayes Robinson (born January 1961) and John Thomas Alexander Robinson (born February 1964). WHR's founding director and secretary was Thomas James Robinson FCCA, who served from incorporation until his resignation on 31 March 2025. No direct family relationship has been confirmed, but the shared surname combined with the tight geographic proximity is notable. Robinson is a common surname in this part of Northern Ireland.

Thomas James Robinson's resignation on 31 March 2025 coincided with a major restructuring of WHR's board. Kenneth Harrison (the 'H' in WHR) had already resigned as director on 1 April 2019, and Andrew Gilpin had resigned as director on 22 July 2020. On 31 March 2025, Robinson departed and four new directors were appointed: Andrew Gilpin (reappointed), Olivia O'Callaghan, Christine Potts, and Louise Silvey. Robinson's departure came shortly after the filing of VSWL's 2024 accounts on 28 March 2025.

Despite the Victoria Square project ballooning from an estimated £150 million to over £700 million, the audit appointment was never upgraded to a firm with the capacity and specialist expertise typically expected for a development of this scale. WHR's unqualified audit report drew attention to material uncertainty around going concern but did not qualify the opinion — potentially giving Woking Borough Council false comfort about the financial health of its joint venture partner.