Generally, when working out the theoretical cell capacity, you work out the anode and cathode combined capacity using:
Q = (nF)/(3.6M)
Where Q is the gravimetric theoretical capacity (in mAh/g), n is the number of transferred electrons, F is faradays constant 96485 C/mol) and M is the molecular weight (in g/mol) of the portion of the electrode that holds the intercalate that released n electrons (e.g. in graphite it is 6 carbons). The 3.6 is a conversion factor to get the required mAh/g units.
The the non active component weights can then be added in, decreasing the theoretical mAh/g figure.
The issue I'm having a problem with is that in order to get a Wh/kg figure, you need to multiply by the PRACTICAL cell voltage. What if I want to do a calculation for a cell that is novel? It seems there is no way to figure out the wholly theoretical specific capacity.