Silverfin false false 31/03/2025 01/04/2024 31/03/2025 JNW Consulting Limited 25/03/2022 P D Nunn 25/03/2022 Popcorn Consulting Limited 25/03/2022 J Wohle 25/03/2022 04 January 2026 The principal activity of the Company during the financial year was that of the public house trade. 14002666 2025-03-31 14002666 bus:Director1 2025-03-31 14002666 bus:Director2 2025-03-31 14002666 bus:Director3 2025-03-31 14002666 bus:Director4 2025-03-31 14002666 2024-03-31 14002666 core:CurrentFinancialInstruments 2025-03-31 14002666 core:CurrentFinancialInstruments 2024-03-31 14002666 core:ShareCapital 2025-03-31 14002666 core:ShareCapital 2024-03-31 14002666 core:RetainedEarningsAccumulatedLosses 2025-03-31 14002666 core:RetainedEarningsAccumulatedLosses 2024-03-31 14002666 core:LandBuildings 2024-03-31 14002666 core:OfficeEquipment 2024-03-31 14002666 core:ComputerEquipment 2024-03-31 14002666 core:LandBuildings 2025-03-31 14002666 core:OfficeEquipment 2025-03-31 14002666 core:ComputerEquipment 2025-03-31 14002666 core:CostValuation 2024-03-31 14002666 core:AdditionsToInvestments 2025-03-31 14002666 core:DisposalsRepaymentsInvestments 2025-03-31 14002666 core:CostValuation 2025-03-31 14002666 core:ImmediateParent core:CurrentFinancialInstruments 2025-03-31 14002666 core:ImmediateParent core:CurrentFinancialInstruments 2024-03-31 14002666 bus:OrdinaryShareClass1 2025-03-31 14002666 2024-04-01 2025-03-31 14002666 bus:FilletedAccounts 2024-04-01 2025-03-31 14002666 bus:SmallEntities 2024-04-01 2025-03-31 14002666 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 14002666 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14002666 bus:Director1 2024-04-01 2025-03-31 14002666 bus:Director2 2024-04-01 2025-03-31 14002666 bus:Director3 2024-04-01 2025-03-31 14002666 bus:Director4 2024-04-01 2025-03-31 14002666 core:LandBuildings core:BottomRangeValue 2024-04-01 2025-03-31 14002666 core:LandBuildings core:TopRangeValue 2024-04-01 2025-03-31 14002666 core:OfficeEquipment core:TopRangeValue 2024-04-01 2025-03-31 14002666 core:ComputerEquipment core:TopRangeValue 2024-04-01 2025-03-31 14002666 2023-04-01 2024-03-31 14002666 core:LandBuildings 2024-04-01 2025-03-31 14002666 core:OfficeEquipment 2024-04-01 2025-03-31 14002666 core:ComputerEquipment 2024-04-01 2025-03-31 14002666 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 14002666 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 14002666 (England and Wales)

# WUNN INVESTMENTS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

WUNN INVESTMENTS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

WUNN INVESTMENTS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2025
WUNN INVESTMENTS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 304,902 |  | 320,802
Investments | 4 | 96,577 |  | 101,919
|  | 401,479 |  | 422,721
Current assets |  |  |  |
Stocks |  | 12,548 |  | 44,689
Debtors | 5 | 100 |  | 100
Cash at bank and in hand |  | 9,987 |  | 2,690
|  | 22,635 |  | 47,479
Creditors: amounts falling due within one year | 6 | ( 598,302) |  | ( 543,698)
Net current liabilities |  | (575,667) |  | (496,219)
Total assets less current liabilities |  | (174,188) |  | (73,498)
Net liabilities |  | ( 174,188) |  | ( 73,498)
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | ( 174,288 ) |  | ( 73,598 )
Total shareholders' deficit |  | ( 174,188) |  | ( 73,498)

For the financial year 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Wunn Investments Limited (registered number: 14002666) were approved and authorised for issue by the Board of Directors on 04 January 2026. They were signed on its behalf by:

J Wohle Director |

WUNN INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
WUNN INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 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

Wunn 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 207 Regent Street, Suite 8, Third Floor, London, W1B 3HH, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, 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 £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £174,188. The Company is supported through loans from the directors. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### 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 Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### 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 Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Land and buildings | 10 - 20 years straight line
Office equipment | 3 years straight line
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally 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.

Fixed asset investments include cryptocurrencies, which have been classified as such due to the intention of the company for the use of asset, and a market price being readily available.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### 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 directors | 7 |  | 9

#### 3. Tangible assets

| Land and buildings |  | Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 April 2024 | 350,497 |  | 3,593 |  | 2,095 |  | 356,185
Additions | 3,550 |  | 0 |  | 0 |  | 3,550
At 31 March 2025 | 354,047 |  | 3,593 |  | 2,095 |  | 359,735
Accumulated depreciation |  |  |  |  |  |  |
At 01 April 2024 | 32,117 |  | 2,016 |  | 1,250 |  | 35,383
Charge for the financial year | 17,554 |  | 1,198 |  | 698 |  | 19,450
At 31 March 2025 | 49,671 |  | 3,214 |  | 1,948 |  | 54,833
Net book value |  |  |  |  |  |  |
At 31 March 2025 | 304,376 |  | 379 |  | 147 |  | 304,902
At 31 March 2024 | 318,380 |  | 1,577 |  | 845 |  | 320,802

#### 4. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 April 2024 | 101,919 |  | 101,919
Additions | 58,815 |  | 58,815
Disposals | ( 64,157) |  | ( 64,157)
At 31 March 2025 | 96,577 |  | 96,577
Carrying value at 31 March 2025 | 96,577 |  | 96,577
Carrying value at 31 March 2024 | 101,919 |  | 101,919

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 100 |  | 100

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 1,878 |  | 0
Amounts owed to Parent undertakings | 89,657 |  | 61,757
Amounts owed to directors | 501,671 |  | 471,071
Accruals | 3,340 |  | 3,050
Other taxation and social security | 1,377 |  | 7,614
Other creditors | 379 |  | 206
| 598,302 |  | 543,698

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

| 2025 |  | 2024
| £ |  | £
Unpaid contributions due to the fund (inc. in other creditors) | 379 |  | 206

#### 9. Related party transactions

At the year end, a director was owed £501,671 (2024: £471,071) by the Company. The balance is interest free with no fixed date for repayment and is repayable on demand.
At the year end, a director was owed £89,657 (2024: £61,757) by the Company. The balance is interest free with no fixed date for repayment and is repayable on demand.