Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 The company has taken advantage of the disclosure exemption available under FRS 102 section 33.1A not to dislose transactions entered into between 100% owned group companies. At the year end there was a balance of £355,095 (2024: £343,110) due to The Windsor Eye Clinic Limited, a company under common control. At the year end there was a balance of £2,400 (2024: £19,190) due to the company from its director.No description of principal activity 1 2024-05-01 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1 true true false 10924286 2024-05-01 2025-04-30 10924286 2023-05-01 2024-04-30 10924286 2025-04-30 10924286 2024-04-30 10924286 c:Director1 2024-05-01 2025-04-30 10924286 d:CurrentFinancialInstruments 2025-04-30 10924286 d:CurrentFinancialInstruments 2024-04-30 10924286 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 10924286 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 10924286 d:ShareCapital 2025-04-30 10924286 d:ShareCapital 2024-04-30 10924286 d:RetainedEarningsAccumulatedLosses 2025-04-30 10924286 d:RetainedEarningsAccumulatedLosses 2024-04-30 10924286 c:FRS102 2024-05-01 2025-04-30 10924286 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10924286 c:FullAccounts 2024-05-01 2025-04-30 10924286 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10924286 2 2024-05-01 2025-04-30 10924286 6 2024-05-01 2025-04-30 10924286 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 10924286 WEC HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
WEC HOLDINGS LIMITED REGISTERED NUMBER: 10924286 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 100 |  | 100
|  |  | 100 |  | 100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 328,400 |  | 285,690 |
Cash at bank and in hand | 6 | 18,038 |  | 50,263 |
|  | 346,438 |  | 335,953 |
Creditors: amounts falling due within one year | 7 | (356,670) |  | (344,610) |
Net current liabilities |  |  | (10,232) |  | (8,657)
Total assets less current liabilities |  |  | (10,132) |  | (8,557)
Net liabilities |  |  | (10,132) |  | (8,557)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (10,232) |  | (8,657)
|  |  | (10,132) |  | (8,557)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
WEC HOLDINGS LIMITED REGISTERED NUMBER: 10924286 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S Kheterpal
Director
Date: 26 January 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
WEC HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
WEC Holdings Limited is a private company, limited by share capital and incorporated in England and Wales. The company's registered office address is 2 Communications Road, Greenham Business Park, Greenham, Newbury, Berkshire, RG19 6AB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The company made a loss of £1,575 during the year (2024: £1,721) and at the balance sheet date had net liabilities of £10,132 (2024: £8,557). Included within net current liabilities is a balance due to The Windsor Eye Clinic Limited, a company under common control, of £355,095 (2024: £343,110). The Windsor Eye Clinic Limited have confirmed that they will not recall this loan within twelve months of the date of approval of these financial statements and that they will provide additional financial support if required. On this basis, the director is satisfied that it is appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
WEC HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
WEC HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 May 2024 | 100
| At 30 April 2025 | 100
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 325,900 | 266,400
| Other debtors | 2,400 | 19,190
| Called up share capital not paid | 100 | 100
|  | 328,400 | 285,690
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 18,038 | 50,263
|  | 18,038 | 50,263
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 355,095 | 343,110
| Accruals and deferred income | 1,575 | 1,500
|  | 356,670 | 344,610
Page 5
WEC HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
8. | Related party transactions
| The company has taken advantage of the disclosure exemption available under FRS 102 section 33.1A not to dislose transactions entered into between 100% owned group companies. At the year end there was a balance of £355,095 (2024: £343,110) due to The Windsor Eye Clinic Limited, a company under common control. At the year end there was a balance of £2,400 (2024: £19,190) due to the company from its director.
9. | Controlling party
The company is controlled by its directors.
Page 6