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REGISTERED NUMBER: 08941540 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

WILLINGALE WEALTH MANAGEMENT LIMITED

WILLINGALE WEALTH MANAGEMENT LIMITED (REGISTERED NUMBER: 08941540)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 3 |

WILLINGALE WEALTH MANAGEMENT LIMITED (REGISTERED NUMBER: 08941540)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | 1,564,748 |  | 510,015 |  |

Tangible assets | 5 | 712 |  | 949 |  |

Investments | 6 | 160 |  | 1,244,252 |  |

1,565,620 |  | 1,755,216 |  |

Current assets

Debtors | 7 | 1,692 |  | 58,273 |  |

Cash at bank | 18,568 |  | 6,688 |  |

20,260 |  | 64,961 |  |

Creditors

Amounts falling due within one year | 8 | 302,621 |  | 670,778 |  |

Net current liabilities | (282,361 | ) | (605,817 | ) |

Total assets less current liabilities | 1,283,259 |  | 1,149,399 |  |

Creditors

Amounts falling due after more than one year | 9 | (1,064,985 | ) | (1,012,448 | ) |

Provisions for liabilities | 11 | (178 | ) | (180 | ) |

Net assets | 218,096 |  | 136,771 |  |

Capital and reserves

Called up share capital | 12 | 100 |  | 100 |  |

Retained earnings | 217,996 |  | 136,671 |  |

Shareholders' funds | 218,096 |  | 136,771 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

WILLINGALE WEALTH MANAGEMENT LIMITED (REGISTERED NUMBER: 08941540)

BALANCE SHEET - continued

31 MARCH 2025

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 comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2025 and were signed on its behalf by:

Mr J A Willingale - Director

WILLINGALE WEALTH MANAGEMENT LIMITED (REGISTERED NUMBER: 08941540)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | Statutory information

| Willingale Wealth Management Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08941540. The registered office and business address is Farthings, 24 Ashwood Drive, Broadstone, Dorset, BH18 8LN

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.

| Preparation of consolidated financial statements

| The financial statements contain information about Willingale Wealth Management Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover represents commission received from wealth management activities for private clients. Income is recognised when investments are written.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of various businesses is being amortised evenly over its estimated useful like with are between 2-20 years.

| 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.

| 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

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

WILLINGALE WEALTH MANAGEMENT LIMITED (REGISTERED NUMBER: 08941540)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | Accounting policies - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. | Employees and directors

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1 April 2024 | 855,501 |  |

| Additions | 1,318,534 |  |

| Disposals | (123,980 | ) |

| At 31 March 2025 | 2,050,055 |  |

| Amortisation

| At 1 April 2024 | 345,486 |  |

| Charge for year | 139,821 |  |

| At 31 March 2025 | 485,307 |  |

| Net book value

| At 31 March 2025 | 1,564,748 |  |

| At 31 March 2024 | 510,015 |  |

5. | Tangible fixed assets

| Fixtures

| and

| fittings

£ |

| Cost

| At 1 April 2024

| and 31 March 2025 | 3,766 |  |

| Depreciation

| At 1 April 2024 | 2,817 |  |

| Charge for year | 237 |  |

| At 31 March 2025 | 3,054 |  |

| Net book value

| At 31 March 2025 | 712 |  |

| At 31 March 2024 | 949 |  |

WILLINGALE WEALTH MANAGEMENT LIMITED (REGISTERED NUMBER: 08941540)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | Fixed asset investments

| Shares in

| group

| undertakings

£ |

| Cost

| At 1 April 2024 | 1,244,252 |  |

| Disposals | (1,244,092 | ) |

| At 31 March 2025 | 160 |  |

| Net book value

| At 31 March 2025 | 160 |  |

| At 31 March 2024 | 1,244,252 |  |

7. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 14,286 |  |

| Other debtors | - |  | 33,565 |  |

| Directors' current accounts | 1,692 |  | 10,422 |  |

1,692 |  | 58,273 |  |

8. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Other loans | 194,399 |  | 202,645 |  |

| Trade creditors | 126 |  | - |  |

| Amounts owed to group undertakings | 160 |  | 118,952 |  |

| Tax | 68,875 |  | 70,337 |  |

| Social security and other taxes | 4,041 |  | 2,603 |  |

| Other creditors | 1,357 |  | 247,785 |  |

| Wages creditor | 1,140 |  | - |  |

| Directors' current accounts | 5,529 |  | 27,616 |  |

| Accruals and deferred income | 26,994 |  | 840 |  |

302,621 |  | 670,778 |  |

9. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Other loans - 1-2 years | 208,314 |  | 183,526 |  |

| Other loans - 2-5 years | 598,785 |  | 500,719 |  |

| Other loans more 5yrs instal | 257,886 |  | 328,203 |  |

1,064,985 |  | 1,012,448 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more 5yrs instal | 257,886 |  | 328,203 |  |

WILLINGALE WEALTH MANAGEMENT LIMITED (REGISTERED NUMBER: 08941540)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

10. | Leasing agreements

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

2025 | 2024 |

£ | £ |

| Within one year | 230 |  | - |  |

11. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 178 |  | 180 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 180 |  |

| Credit to Income statement during year | (2 | ) |

| Balance at 31 March 2025 | 178 |  |

12. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 51 | Ordinary A | £1 | 51 |  | 51 |  |

| 44 | Ordinary B | £1 | 44 |  | 44 |  |

| 5 | Ordinary C | £1 | 5 |  | 5 |  |

100 |  | 100 |  |

13. | Directors' advances, credits and guarantees

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| Mr J A Willingale

| Balance outstanding at start of year | 10,421 |  | - |  |

| Amounts advanced | 48,271 |  | 10,421 |  |

| Amounts repaid | (57,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,692 |  | 10,421 |  |

| At the balance sheet date the Director Mr J Willingale owed the company £1,692 (2024: £10,421). The amount outstanding at the balance sheet date was repaid in full within 9 months of the year end.

14. | Related party disclosures

| During the period the company's subsidiary's assets were hived up into the company.

WILLINGALE WEALTH MANAGEMENT LIMITED (REGISTERED NUMBER: 08941540)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

15. | Ultimate controlling party

| The company is under the control of the Director Mr J Willingale, by virtue of his 51% holding of the issued voting share capital of the company.