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Registration number: 15198581

Wulff Capital Holdings Two Limited
Unaudited Filleted Financial Statements
for the Period from 9 October 2023 to 31 March 2025

Wulff Capital Holdings Two Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 4

Wulff Capital Holdings Two Limited

Company Information

Directors | MW Brown BW Cowles DE Revill AM Lamb MD Culwick

Registered office | Oakmoore Court Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH

Accountants | Ballards LLP Chartered Accountants Oakmoore Court Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH

Wulff Capital Holdings Two Limited

(Registration number: 15198581)
Balance Sheet as at 31 March 2025

| Note | 2025 £
Fixed assets |  |
Investment property | 4 | 1,663,774
Current assets |  |
Debtors | 5 | 66,480
Cash at bank and in hand |  | 226,524
|  | 293,004
Creditors: Amounts falling due within one year | 6 | (2,100,000)
Net current liabilities |  | (1,806,996)
Net liabilities |  | (143,222)
Capital and reserves |  |
Retained earnings |  | (143,222)
Shareholders' deficit |  | (143,222)

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 October 2025 and signed on its behalf by:

......................................... BW Cowles Director |  |

Wulff Capital Holdings Two Limited

Notes to the Unaudited Financial Statements for the Period from 9 October 2023 to 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Oakmoore Court Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH
Great Britain

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Wulff Capital Holdings Two Limited

Notes to the Unaudited Financial Statements for the Period from 9 October 2023 to 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 5.

4 | Investment properties

| 2025 £
Additions | 1,663,774
At 31 March | 1,663,774

There has been no valuation of investment property by an independent valuer.

5 | Debtors

Current | 2025 £
Other debtors | 66,480
| 66,480

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 2,100,000