Company registration number 12108848 (England and Wales)
Wingib Holdings Limited
Unaudited financial statements
For the year ended 31 August 2025
Wingib Holdings Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
Wingib Holdings Limited
Statement of financial position
As at 31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
4,020,000
4,020,000
Current assets
Cash at bank and in hand
1,077
1,137
Creditors: amounts falling due within one year
4
(417,195)
(332,640)
Net current liabilities
(416,118)
(331,503)
Total assets less current liabilities
3,603,882
3,688,497
Creditors: amounts falling due after more than one year
5
(2,426,146)
(2,675,601)
Net assets
1,177,736
1,012,896
Capital and reserves
Called up share capital
10,000
10,000
Profit and loss reserves
1,167,736
1,002,896
Total equity
1,177,736
1,012,896

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 28 November 2025
Mr C B Williams
Director
Company registration number 12108848 (England and Wales)
Wingib Holdings Limited
Notes to the financial statements
For the year ended 31 August 2025
- 2 -
1
Accounting policies
Company information

Wingib Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Clearaway Limited, Rushock Trading Estate, Droitwich Road, Rushock, Worcestershire, WR9 0NR.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Wingib Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 August 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
4,020,000
4,020,000
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
417,195
332,640
5
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Other borrowings
1,968,646
2,128,101
Other creditors
457,500
547,500
2,426,146
2,675,601
Wingib Holdings Limited
Notes to the financial statements (continued)
For the year ended 31 August 2025
- 4 -
6
Contingent Liabilities

The company has entered into a cross guarantee agreement with HSBC UK Limited to secure the borrowings of its related companies Nivlac Holdings Limited and Clearaway Limited.

7
Related party transactions

The aggregate balances owed to the subsidiary company, Clearaway Limited at 31st August 2025 was £1,151,146 (2024 - £1,310,601).

The balance owed to the parent company, Nivlac Holdings Limited at 31st August 2025 was £817,500 (2024 £817,500).

Other creditors includes £547,500 oweed to the director (2024 - £637,500).

8
Parent company

The ultimate parent company of Wingib Holdings Limited is Nivlac Holdings Limited, a company with a principal place of business at Rushock Trading Estate, Rushock, Droitwich, Worcestershire, WR9 0NR.

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