Registration number: 03306419

The Wireless Network Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

The Wireless Network Ltd

Company Information

Directors

Mrs A Mills Mr AJ Mills

Registered office

2 Glenside Drive Wilmslow Cheshire SK9 1EH

Accountants

The Moffatts Partnership LLP Suite 1.1, First Floor Jackson House Sibson Road Sale M33 7RR

The Wireless Network Ltd

(Registration number: 03306419)
Balance Sheet as at 30 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	25,102	25,102
Tangible assets	5	1	1
		25,103	25,103
Current assets
Debtors	6	87	87
Cash at bank and in hand		1,942	1,942
		2,029	2,029
Creditors: Amounts falling due within one year	7	(36,901)	(36,901)
Net current liabilities		(34,872)	(34,872)
Net liabilities		(9,769)	(9,769)
Capital and reserves
Called up share capital	8	8,800	8,800
Retained earnings		(18,569)	(18,569)
Shareholders' deficit		(9,769)	(9,769)

The Wireless Network Ltd

(Registration number: 03306419)
Balance Sheet as at 30 March 2025

For the financial year ending 30 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 year 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 and 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 23 December 2025 and signed on its behalf by:
 

.........................................

Mr AJ Mills
Director

The Wireless Network Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
2 Glenside Drive
Wilmslow
Cheshire
SK9 1EH
England

These financial statements were authorised for issue by the Board on 23 December 2025.

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 have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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 directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis on preparing its financial statements.

Government grants

Government grants are recognised under the accrual model. Income is recognised in the same period that the related expenditure the grant is intended to compensate is incurred.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

The Wireless Network Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

Asset class	Depreciation method and rate
Office equipment	25% Reducing Balance Basis

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	33% Reducing Balance Basis

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.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 10).

The Wireless Network Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 31 March 2024	25,102	25,102
At 30 March 2025	25,102	25,102
Amortisation
Carrying amount
At 30 March 2025	25,102	25,102
At 30 March 2024	25,102	25,102

The Wireless Network Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 31 March 2024	4,693	4,693
At 30 March 2025	4,693	4,693
Depreciation
At 31 March 2024	4,692	4,692
At 30 March 2025	4,692	4,692
Carrying amount
At 30 March 2025	1	1
At 30 March 2024	1	1

6

Debtors

Current	2025 £	2024 £
Trade debtors	87	87
	87	87

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	9,329	9,329
Taxation and social security	554	554
Accruals and deferred income	1,890	1,890
Other creditors	25,128	25,128
	36,901	36,901

The Wireless Network Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	8,800	8,800	8,800	8,800