Company registration number 13024035 (England and Wales)
WENIGER HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
WENIGER HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
2
Notes to the financial statements
3 - 5
WENIGER HOLDINGS LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WENIGER HOLDINGS LIMITED FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Weniger Holdings Limited for the year ended 30 April 2025 which comprise, the balance sheet, the statement of changes in equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Weniger Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 24 September 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Weniger Holdings Limited and state those matters that we have agreed to state to the b oard of d irectors of Weniger Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Weniger Holdings Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Weniger Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Weniger Holdings Limited. You consider that Weniger Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Weniger Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Carpenter Box
15 January 2026
Chartered Accountants
5 Peveril Court
6-8 London Road
Crawley
West Sussex
RH10 8JE
WENIGER HOLDINGS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
7,728,629
7,498,454
Current assets
Debtors
4
8,000
8,000
Cash at bank and in hand
4,386
4,686
12,386
12,686
Creditors: amounts falling due within one year
5
(2,514,748)
(2,514,748)
Net current liabilities
(2,502,362)
(2,502,062)
Net assets
5,226,267
4,996,392
Capital and reserves
Called up share capital
6
192,148
192,148
Share premium account
1,038,550
1,038,550
Non-distributable profits reserve
7
3,985,391
3,755,216
Distributable profit and loss reserves
10,178
10,478
Total equity
5,226,267
4,996,392

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

The financial statements were approved by the board of directors and authorised for issue on 15 January 2026 and are signed on its behalf by:
Ms V J S Avon
Director
Company registration number 13024035 (England and Wales)
WENIGER HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

Weniger Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Amelia House, Crescent Road, Worthing, West Sussex, BN11 1QR.

1.1
Accounting convention

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 £1.

The financial statements have been prepared under the historical cost convention, modified to include investments in subsidiaries at fair value. 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
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the true

company has adequate resources to continue in operational existence for the foreseeable future. The

directors have considered relevant information, including the company’s principal risks and uncertainties and

the impact of subsequent events in making their assessment.

Based on these assessments and having regard to the resources available to the entity, the directors have

concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.

1.3
Fixed asset investments

Interests in subsidiaries are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss. Transaction costs are expensed to profit or loss as incurred. Fair value is determined by the directors on a net asset basis.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

WENIGER HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and l oans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 2 (2024 - 2).

3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
7,728,629
7,498,454
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 May 2024
7,498,454
Valuation changes
230,175
At 30 April 2025
7,728,629
Carrying amount
At 30 April 2025
7,728,629
At 30 April 2024
7,498,454
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
8,000
8,000
WENIGER HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
288
288
Amounts owed to group undertakings
1,694,062
1,694,062
Other creditors
820,398
820,398
2,514,748
2,514,748
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
192,148
192,148
192,148
192,148
7
Non-distributable profits reserve
2025
2024
£
£
At the beginning of the year
3,755,216
3,614,084
Non distributable profits in the year
230,175
141,132
At the end of the year
3,985,391
3,755,216

The profit and loss reserve represents cumulative profits or losses, including unrealised profit on the remeasurement of investments in subsidiaries. Included within the profit and loss reserve are non-distributable reserves totalling £3,985,391 (20 2 4 - £3,755,216).

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