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Registration number: 13448649

WAG Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

WAG Holdings Limited

(Registration number: 13448649)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 72,389 | 35,221
Investments | 5 | 8,394 | 8,394
|  | 80,783 | 43,615
Current assets |  |  |
Debtors | 6 | 1,300,752 | 1,021,909
Cash at bank and in hand |  | 162,020 | 537,092
|  | 1,462,772 | 1,559,001
Creditors: Amounts falling due within one year | 7 | (134,427) | (73,873)
Net current assets |  | 1,328,345 | 1,485,128
Total assets less current liabilities |  | 1,409,128 | 1,528,743
Provisions for liabilities |  | (7,106) | (8,805)
Net assets |  | 1,402,022 | 1,519,938
Capital and reserves |  |  |
Called up share capital |  | 50 | 50
Retained earnings |  | 1,401,972 | 1,519,888
Shareholders' funds |  | 1,402,022 | 1,519,938

WAG Holdings Limited

(Registration number: 13448649)
Balance Sheet as at 31 March 2025

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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 December 2025

......................................... Mr W A Goodwin Director |  |

WAG Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Minffordd
Marian
Trelawnyd
Flintshire
LL18 6EB
Wales

These financial statements were authorised for issue by the director on 22 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company has taken advantage of the exemption in section 398 of the Companies Act 2006 from the requirement to prepare consolidated financial statements, on the grounds that it is a small sized group..

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

WAG Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

WAG Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2024 | 4,565 | 38,000 | 42,565
Additions | - | 80,499 | 80,499
Disposals | - | (33,000) | (33,000)
At 31 March 2025 | 4,565 | 85,499 | 90,064
Depreciation
At 1 April 2024 | 761 | 6,583 | 7,344
Charge for the year | 913 | 17,851 | 18,764
Eliminated on disposal | - | (8,433) | (8,433)
At 31 March 2025 | 1,674 | 16,001 | 17,675
Carrying amount
At 31 March 2025 | 2,891 | 69,498 | 72,389
At 31 March 2024 | 3,804 | 31,417 | 35,221

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 8,394 | 8,394

Subsidiaries | £
Cost or valuation
Additions | 8,394
Provision
Carrying amount
At 31 March 2025 | 8,394
At 31 March 2024 | 8,394

WAG Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Go Goodwins Group Ltd | The Coach Station, Dee Bank Industrial Estate, Bagillt, Flintshire, Wales, CH6 6HJ | Ordinary | 100% | 100%
Seemore Travel Sale Ltd | The Coach Station, Dee Bank Industrial Estate, Bagillt, Flintshire, Wales, CH6 6HJ | Ordinary | 100% | 100%
Go Goodwin Commercial Limited | The Coach Station, Dee Bank Industrial Estate, Bagillt, Flintshire, Wales, CH6 6HJ | Ordinary | 100% | 100%
WAG Property Ltd | Minffordd, Trelawnyd, Rhyl, Wales, LL186EB | Ordinary | 100% | 100%

6 | Debtors

| Note | 2025 £ | 2024 £
Amounts owed by group undertakings | 8 | 1,237,589 | 975,467
Other debtors |  | 63,163 | 46,442
|  | 1,300,752 | 1,021,909

WAG Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 3,516 | -
Amounts owed to group undertakings | 8 | 122,584 | 70,258
Taxation and social security |  | 6,577 | 165
Accruals and deferred income |  | 1,750 | 3,450
|  | 134,427 | 73,873

8 | Related party transactions

Transactions with the director

2025 | At 1 April 2024 £ | Advances to director £ | At 31 March 2025 £
Mr W A Goodwin
Amounts advanced, subject to interest at 2.25% PA with no scheduled terms of repayment | 46,444 | 1,044 | 47,488

2024 | At 1 April 2023 £ | Advances to director £ | At 31 March 2024 £
Mr W A Goodwin
Amounts advanced, subject to interest at 2.25% PA with no scheduled terms of repayment | 8,000 | 38,444 | 46,444