Company No: 13176976 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Samuel Jonathan Wisnia

SECRETARY

Taylor Wessing Secretaries Limited

REGISTERED OFFICE	5 New Street Square
	London
	EC4A 3TW
	United Kingdom

COMPANY NUMBER

13176976 (England and Wales)

	Note	2025		2024
		£		£
Fixed assets
Investments	3	14,411,131		10,433,459
		14,411,131		10,433,459
Current assets
Debtors	4	15,711		13,792
Cash at bank and in hand		694,347		3,189,190
		710,058		3,202,982
Creditors: amounts falling due within one year	5	( 10,231,045)		( 8,774,820)
Net current liabilities		(9,520,987)		(5,571,838)
Total assets less current liabilities		4,890,144		4,861,621
Net assets		4,890,144		4,861,621
Capital and reserves
Called-up share capital		100		100
Profit and loss account		4,890,044		4,861,521
Total shareholders' funds		4,890,144		4,861,621

For the financial year ending 28 February 2025 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 financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Wisnia Investments Limited (registered number: 13176976) were approved and authorised for issue by the Director on 27 November 2025. They were signed on its behalf by:

Samuel Jonathan Wisnia Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Wisnia Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 5 New Street Square, London, EC4A 3TW, United Kingdom.

The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably).

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments are recognised initially at cost which is the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment as their fair value cannot be reliably measured.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	1		1

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 March 2024	10,433,459		10,433,459
Additions	3,977,672		3,977,672
At 28 February 2025	14,411,131		14,411,131
Carrying value at 28 February 2025	14,411,131		14,411,131
Carrying value at 29 February 2024	10,433,459		10,433,459

4. Debtors

	2025		2024
	£		£
Other debtors	15,711		13,792

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	9,508		89,997
Other creditors	10,221,537		8,684,823
	10,231,045		8,774,820

6. Related party transactions

Included in other creditors in the prior year is a loan received from a company in which the Director of Wisnia Investments Limited is also a Director. This loan was repaid in full during the year. At the balance sheet date the amount due to the company was £nil ($nil) (2024 - £2,069,993 ($2,621,904)).