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COMPANY REGISTRATION NUMBER: 11591766

WUTTAGAL LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2024

WUTTAGAL LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2024

| 2024 | 2023
Note | € | €

Fixed assets

Investments | 4 | 1,029,600 | 1,029,600
| ------------- | -------------
Total assets less current liabilities | 1,029,600 | 1,029,600
| ------------- | -------------

Capital and reserves

Called up share capital | 5 | 112 | 112
Share premium account | 1,029,488 | 1,029,488
| ------------- | -------------
Shareholders funds | 1,029,600 | 1,029,600
| ------------- | -------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 26 August 2025 , and are signed on behalf of the board by:

Mr S Klozoris |
Director |

Company registration number: 11591766

WUTTAGAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 168 Church Road, Hove, East Sussex, BN3 2DL, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in Euros, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Investments

| Shares in group undertakings
| €
Cost |
At 1 January 2024 and 31 December 2024 | 1,029,600
| -------------
Impairment |
At 1 January 2024 and 31 December 2024 | –
| -------------

Carrying amount |
At 31 December 2024 | 1,029,600
| -------------
At 31 December 2023 | 1,029,600
| -------------

Subsidiaries, associates and other investments
The company owns 99% of the issued share capital of Wuttagal Yacht M.C.P.Y., a company incorporated in Greece, whose registered address is 29 Vasileos Georgiou, Athens 116 34.
5. Called up share capital
Issued, called up and fully paid

| 2024 | 2023
| No. | € | No. | €
Ordinary shares of € 1.12 each | 100 | 112 | 100 | 112
| ---- | ---- | ---- | ----