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Registered number: 11090861 WAKEFIELD LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
WAKEFIELD LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 5
WAKEFIELD LIMITED REGISTERED NUMBER:11090861
STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,802,955 |  | 1,910,811
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 242,595 |  | 209,523 |
Cash at bank and in hand |  | 2,168 |  | 6,562 |
|  | 244,763 |  | 216,085 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (3,966,476) |  | (3,780,621) |
Net current liabilities |  |  | (3,721,713) |  | (3,564,536)
Net liabilities |  |  | (1,918,758) |  | (1,653,725)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | (1,918,759) |  | (1,653,726)
|  |  | (1,918,758) |  | (1,653,725)
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. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 March 2026.
T H Shutes
Director
Page 1
WAKEFIELD LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
The company's legal form is that of a private company, limited by shares, incorporated in England & Wales. The company's registered office is 2nd Floor Connaught House, 1-3 Mount Street (Entrance via Davies Street), London, W1K 3NB and its principal place of business is Holwell Manor Barn, Holwell, Burford, Oxfordshire. The principal activity of the company is that of the operation of art storage facilities. The company's functional and presentational currency is £ Sterling. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 has incurred a loss for the year of £265,033 (2024 - £121,595) and, at the Statement of Financial Position date, had net liabilities of £1,918,758 (2024: £1,653,725). At the Statement of Financial Position date, the company owed £3,383,430 (2024: £3,383,430) to a loan creditor. The director has received confirmation that the loan creditor will continue to provide financial support to the company as required to enable it to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Revenue
Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised in the period to which it relates.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 2
WAKEFIELD LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - |  | Over period of lease
|  |  |  | Plant and machinery | - | 25% | Straight line
|  |  |  | Fixtures and fittings | - | 25% | Straight line
|  |  |  | Office equipment | - | 25% | Straight line
|  |  |  | Computer equipment | - | 25% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Debtors
Short term debtors are measured at the transaction price, less any impairment.
| 2.8 | 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.
| 2.9 | Creditors
Short term creditors are measured at the transaction price.
3. | Employees
The director was the only employee during the current and preceding period. Page 3
WAKEFIELD LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Short-term leasehold property | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 December 2024 | 2,551,345 | 531,031 | 5,136 | 3,087,512
| Additions | 30,949 | 7,164 | - | 38,113
| At 30 November 2025 | 2,582,294 | 538,195 | 5,136 | 3,125,625
| Depreciation |  |  |  |
| At 1 December 2024 | 651,432 | 520,513 | 4,756 | 1,176,701
| Charge for the year on owned assets | 140,676 | 4,913 | 380 | 145,969
| At 30 November 2025 | 792,108 | 525,426 | 5,136 | 1,322,670
| Net book value |  |  |  |
| At 30 November 2025 | 1,790,186 | 12,769 | - | 1,802,955
| At 30 November 2024 | 1,899,913 | 10,518 | 380 | 1,910,811
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 138,062 | -
| Other debtors | 16,629 | 6,752
| Prepayments and accrued income | 87,904 | 202,771
|  | 242,595 | 209,523
Page 4
WAKEFIELD LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 9,677 | 841
| Other creditors | 3,946,198 | 3,768,560
| Accruals and deferred income | 10,601 | 11,220
|  | 3,966,476 | 3,780,621
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 Ordinary share of £1.00 | 1 | 1
8. | Related party transactions
| Included within other debtors are amounts owed from related companies and included within other creditors are amounts owed to related companies. These amounts relate to entities in which the director has a material interest or control and are both interest free and payable on demand.
Page 5