REGISTERED NUMBER: 12110494 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Winnie & Freddy (UK) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W Y W Cheung

W Y Chu

REGISTERED OFFICE:

6 Brassie Wood

Chelmsford

Essex

CM3 3FQ

REGISTERED NUMBER:

12110494 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,784

5,973

2,784

5,973

CURRENT ASSETS

Stocks

700

800

Debtors

6

6,048

6,599

Cash at bank

2,496

2,386

9,244

9,785

CREDITORS

Amounts falling due within one year

7

68,044

82,349

NET CURRENT LIABILITIES

(58,800

)

(72,564

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(56,016

)

(66,591

)

CREDITORS

Amounts falling due after more than one year

8

-

695

NET LIABILITIES

(56,016

)

(67,286

)

CAPITAL AND RESERVES

Called up share capital

10

4

4

Retained earnings

(56,020

)

(67,290

)

SHAREHOLDERS' FUNDS

(56,016

)

(67,286

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

W Y Chu - Director

W Y W Cheung - Director

1.	STATUTORY INFORMATION

Winnie & Freddy (UK) Ltd 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.

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operation for the foreseeable future. The directors, who are the major creditors have confirmed that they will continue to make sure funds as are needed by the company and in particular will not seek repayment of the amounts currently made available that would otherwise place the company in insolvency.

Based on this undertaking the directors believe that the company will have sufficient resources to enable it to continue normal trading operations for a period of at least twelve months from the date of approval of these financial statements, and therefore it is appropriate to prepare the financial statements on a going concern basis.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets

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

Improvements to property

-

20% on cost

Fixtures and fittings

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 August 2024

and 31 July 2025

4,990

AMORTISATION

At 1 August 2024

and 31 July 2025

4,990

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

4,825

43,232

48,057

DEPRECIATION

At 1 August 2024

2,862

39,222

42,084

Charge for year

965

2,224

3,189

At 31 July 2025

3,827

41,446

45,273

NET BOOK VALUE

At 31 July 2025

998

1,786

2,784

At 31 July 2024

1,963

4,010

5,973

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

2,098

1,879

Other debtors

3,950

4,720

6,048

6,599

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

695

823

Trade creditors

5,279

6,657

Taxation and social security

332

1,033

Other creditors

61,738

73,836

68,044

82,349

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

-

695

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.7.25

31.7.24

£

£

Within one year

12,192

13,300

Between one and five years

-

12,192

12,192

25,492

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

4

Ordinary

£1

4

4

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, the balance due to the directors were £58,481 (2024 - £69,211).