Company No: 15522183 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.05.2025
		£
Current assets
Investments		530,231
		530,231
Creditors: amounts falling due within one year	4	( 4,343)
Net current assets		525,888
Total assets less current liabilities		525,888
Net assets		525,888
Capital and reserves
Called-up share capital	5	10,015
Profit and loss account		515,873
Total shareholders' funds		525,888

For the financial period ending 31 May 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 period 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 WCR Holdings Limited (registered number: 15522183) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Geoffrey Carew Director

16 December 2025

1. Accounting policies

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

General information and basis of accounting

WCR Holdings 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 Hensleigh Farm, Withleigh, Tiverton, EX16 8JR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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 £.

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 Statement of Financial Position date.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	Period from 26.02.2024 to 31.05.2025
	Number
Monthly average number of persons employed by the company during the period, including directors	0

4. Creditors: amounts falling due within one year

	31.05.2025
	£
Taxation and social security	1,858
Other creditors	2,485
	4,343

5. Called-up share capital

	31.05.2025
	£
Allotted, called-up and fully-paid
10,000 Ordinary shares of £ 1.00 each	10,000
15 Ordinary B shares of £ 1.00 each	15
	10,015

6. Related party transactions

Other related party transactions

During the period, the company received investments of £513,452 from its subsidiary West Country Renovations Limited.