Company Registration No. 12737106 (England and Wales)
WINGSTOP (UK) LTD
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
WINGSTOP (UK) LTD
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 11
WINGSTOP (UK) LTD
BALANCE SHEET
AS AT
28 DECEMBER 2024
28 December 2024
- 1 -
2024
2023
Notes
$
$
$
$
Fixed assets
Investments
5
6,410,317
6,344,570
Current assets
Debtors
8
1,396,383
2,585
Cash at bank and in hand
197,401
360,039
1,593,784
362,624
Creditors: amounts falling due within one year
9
(6,908,463)
(6,290,747)
Net current liabilities
(5,314,679)
(5,928,123)
Total assets less current liabilities
1,095,638
416,447
Capital and reserves
Called up share capital
12
1
1
Other reserves
303,676
95,784
Profit and loss reserves
791,961
320,662
Total equity
1,095,638
416,447

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

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 2 April 2026 and are signed on its behalf by:
Mr J A Tofil
Director
Company Registration No. 12737106
WINGSTOP (UK) LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 28 DECEMBER 2024
- 2 -
Share capital
Share-based payment reserve
Profit and loss reserves
Total
$
$
$
$
Balance at 1 August 2022
1
20,100
(196,073)
(175,972)
Period ended 30 December 2023:
Profit and total comprehensive income for the period
-
-
486,054
486,054
Credit to equity for equity settled share-based payments
-
106,365
-
0
106,365
Other movements
-
(30,681)
30,681
-
Balance at 30 December 2023
1
95,784
320,662
416,447
Period ended 28 December 2024:
Profit and total comprehensive income for the period
-
-
376,834
376,834
Credit to equity for equity settled share-based payments
-
302,357
-
0
302,357
Transfers
-
(94,465)
94,465
-
Balance at 28 December 2024
1
303,676
791,961
1,095,638
WINGSTOP (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 DECEMBER 2024
- 3 -
1
Accounting policies
Company information

Wingstop (UK) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Acre House, 11/15 William Road, London, United Kingdom, NW1 3ER.

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 US dollars, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest $.

The financial statements have been prepared under the historical cost convention. 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

The financial statements have been prepared on a going concern basis, which assumes the company will be able to meet its liabilities as and when the fall due for the foreseeable future. true

The company recognised a profit for the period of $403,377 (2023: $676,325); the company incurs costs on behalf of the parent company under the cost plus arrangement and therefore is wholly reliant on it's parent for continued trading. The company has net assets of $1,095,638 (2023: $416,447).

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, on the basis that the parent company has confirmed their intention, if required, to provide financial support to enable the company to settle its liabilities as they fall due and that it will not seek or demand repayment of any funds which it has made or will make available to the company for at least 12 months from the date of signing the financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements based on the continued support from its parent company.

1.3
Reporting period

The current figures relate to the period ended 28 December 202 4. The comparative figures are for the period 1 August 2022 to 30 December 2023. Therefore, the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.4
Turnover

Turnover is recognised in line with the cost plus agreement in place with the parent company. It is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

1.5
Fixed asset investments

Interests in associate entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. Loans granted to associate entities are held under amortised cost, using the effective interest method. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

WINGSTOP (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -

Fixed asset investments relating to loans to associates are accounted for as basic financial assets.

1.6
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.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include cash & bank balances and loans, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised. Transaction costs capitalised on basic financial assets carried at amortised costs are recognised evenly over the life of the instrument.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of 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 deducting all of its liabilities.

WINGSTOP (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 DECEMBER 2024
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors and amounts owed to fellow group undertakings, 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.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.7
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.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

WINGSTOP (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 DECEMBER 2024
1
Accounting policies
(Continued)
- 6 -
1.11
Share-based payments

Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using published market values. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to the share-based payment reserve.

Upon exercise of options granted to employees the expense is accelerated to recognise the difference between the fair value equity instruments and the expense recognised to date. In addition to this, a transfer is made between the share-based payment reserve and profit and loss reserve representing the expense recognised over the life of any exercised options.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Impairment of loan shown as fixed asset investment

Investments are held at the transaction price less impairment. The assessment of impairment requires judgements to be made, which include the assessment of available financial information, discussions with associate entities which Wingstop (UK) has invested and transactions after the period end.

Functional currency

The functional currency for the company for the period ended 28 December 202 4 was United States Dollar. The assessment of functional currency requires judgements to be made. This includes consideration of its position within the wider Wingstop Group, sources of external funding and costs incurred and the currency they are denominated and the currency which predominantly influences costs incurred.

Share based payments

The fair value of equity instruments granted is expensed on a straight-line bass over the vesting period, based on an estimate of the shares which will eventually vest. This requires judgements to be made on the expected forfeiture of the options in circulation based on historic employment trends and information up to the date the financial statements are authorised.

WINGSTOP (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 DECEMBER 2024
- 7 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2024
2023
Number
Number
as restated
Total
7
0

In the financial statements for the period ended 30 December 2023, a number of individuals contracted by a third party were disclosed as employees of the company. Therefore, the comparative amounts for 2023 have been restated.

4
Interest receivable and similar income
2024
2023
$
$
Interest income
Other interest income
218,371
278,865
Other income from investments
Exchange differences
(82,873)
196,420
Total income
135,498
475,285
Disclosed on the profit and loss account as follows:
Other interest receivable and similar income
135,498
475,285
5
Fixed asset investments
2024
2023
$
$
Shares in group undertakings and participating interests
1,897,412
1,897,412
Loans to group undertakings and participating interests
4,512,905
4,447,158
6,410,317
6,344,570

On 21 May 2021, Wingstop (UK) Ltd subscribed to deep discounted bonds with a nominal value of £3,634,364 for a consideration of £2,990,000.

The loans to group undertakings and participating interests in the accounts are secured by way of a charge over fixed and floating charges assets of Lemon Pepper Topco Limited and Lemon Pepper Midco Limited which ranks priority over other similar bond instruments. This also contains a negative pledge. As discussed in note 12, this charge has been satisfied post year end.

On 13 October 2022 and 12 May 2023 the company subscribed to 4,534 and 3,279 Series A2 Preference shares in Lemon Pepper Topco for a total consideration of $1,804,100. These shares rank first priority on liquidation and have rights of conversion to Ordinary Shares at any time.

WINGSTOP (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 DECEMBER 2024
5
Fixed asset investments
(Continued)
- 8 -
Movements in fixed asset investments
Shares in group undertakings and participating interests
Loans to group undertakings and participating interests
Total
$
$
$
Cost or valuation
At 31 December 2023
1,897,412
4,447,158
6,344,570
Investment income
-
218,371
218,371
Foreign exchange gains/(losses)
-
(82,873)
(82,873)
Legal fees expensed
-
(69,751)
(69,751)
At 28 December 2024
1,897,412
4,512,905
6,410,317
Carrying amount
At 28 December 2024
1,897,412
4,512,905
6,410,317
At 30 December 2023
1,897,412
4,447,158
6,344,570
6
Subsidiaries

Details of the company's subsidiaries at 28 December 2024 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Wingstop (Canada) Inc.
Canada
Support services
Ordinary
100.00
Wingstop (Netherlands) B.V.
Netherlands
Support services
Ordinary
100.00
Wingstop France SAS
France
Support services
Ordinary
100.00
Wingstop Audstralia Pty Ltd.
Australia
Support services
Ordinary
100.00
Wingstop (Middle East) Managing Office Ltd.
United Arab Emarates
Support services
Ordinary
100.00
7
Associates

Details of the company's associates at 28 December 2024 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Indirect
Lemon Pepper Topco Limited
England and Wales
Investment holding company
Ordinary
20
-
Lemon Pepper Midco Limited
England and Wales
Investment holding company
Ordinary
0
20
Lemon Pepper Holdings Limited
England and Wales
Operation of restaurants
Ordinary
0
20
Lemon Pepper Cabot Limited
England and Wales
Dormant
Ordinary
0
20
Lemon Pepper Oracle Limited
England and Wales
Dormant
Ordinary
0
20
Lemon Pepper Bullring Limited
England and Wales
Dormant
Ordinary
0
20
WINGSTOP (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 DECEMBER 2024
- 9 -
8
Debtors
2024
2023
Amounts falling due within one year:
$
$
Amounts owed by group undertakings
582,191
-
0
Amounts owed by associates
500,000
-
0
Prepayments and accrued income
167,439
2,585
1,249,630
2,585
Deferred tax asset (note 10)
146,753
-
0
1,396,383
2,585
9
Creditors: amounts falling due within one year
2024
2023
$
$
Trade creditors
18,121
-
0
Amounts owed to group undertakings
6,002,540
5,577,882
Corporation tax
157,712
190,271
Other taxation and social security
142,645
-
0
Other creditors
587,445
522,594
6,908,463
6,290,747
10
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Assets
Assets
2024
2023
Balances:
$
$
Share based payments
146,753
-
2024
Movements in the period:
$
Liability at 31 December 2023
-
Credit to profit or loss
(146,753)
Asset at 28 December 2024
(146,753)

The deferred tax asset set out above is expected to reverse as Restructed Stock Units are exercised, and relates to the utilisation of share scheme deductions.

WINGSTOP (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 DECEMBER 2024
- 10 -
11
Share-based payment transactions

The company has entered into a Restricted Stock Unit scheme with certain employees.

Number of share options
2024
2023
Number
Number
as restated
Outstanding at 31 December 2023
1,645.00
1,662.00
Granted
947.00
1,371.00
Forfeited
-
0
1,190.00
Exercised
622.00
198.00
Outstanding at 28 December 2024
1,970.00
1,645.00
Exercisable at 28 December 2024
-
0
-
0

The Restricted Stock Units granted have a graded vesting period over 3 years, and in some cases are dependent on market based conditions being met in order to vest.

The directors have estimated the fair value of the options at the respective grant dates using published share prices at the date of grant.

Some units vested in the period. There was a corresponding transfer from share based payment reserves to the profit and loss reserves of $94,465 (2023: $30,68)

The scheme is part of a group plan with employees having units in the parent company.

In the financial statements for the period ended 30 December 2023, a number of Restricted Stock Units granted were omitted from the financial statements. Therefore, the number of units in circulation in the comparatives has been restated. The directors have considered the impact on the profit or loss, and the impact on the prior year was immaterial to adjust.

Liabilities and expenses

During the period, the company recognised total share-based payment expenses of $302,357 (2023: $106,365) which related to equity settled share based payment transactions.

12
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
$
$
Issued and fully paid
Ordinary shares of $1 each
1
1
1
1
13
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

The senior statutory auditor was Diccon Thornely.
WINGSTOP (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 DECEMBER 2024
13
Audit report information
(Continued)
- 11 -
The auditor was HW Fisher Audit.
14
Events after the reporting date

On 30th January 2025, the company sold it's investment in Ordinary and Preference in the Lemon Pepper Topco Group for a consideration of £82,563,689. As part of the transaction, deeply discounted bonds with a nominal value of £3,634,354 and a loan provided to the Lemon Pepper Group were recovered in full. All charges associated to the balances were satisfied in full as part of the transaction.

As part of the transaction, the company additionally reinvested in Rooster Topco Limited, subscribing to 60,629,017 Preference shares and 489,931 Ordinary A shares with a par value of £0.01 for a consideration of £1 per share.

15
Parent company

The immediate parent i s Wingstop Restaurants Inc., a company incorporated in Texas, in the United States of America and with a registered office address of 15505 Wright Brothers Drive, Addison, Texas. The ultimate controlling party is Wingstop Inc., a company incorporated in Delaware in the United States of America and with a registered office address of Corporation Service Company, 251 Little Falls Drive, Wilmington, Delaware 19808.

The parent of the smallest and largest group into which this entity is consolidated is Wingstop Inc. These financial statements are publicly available on the Wingstop website.

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