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WCP BRANDS LIMITED

Registered Number
13349423
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

WCP BRANDS LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | Georgia Branch
| Antony Llewellyn

Registered Address | 20 Wenlock Road
| London
| N1 7GU

Registered Number | 13349423 (England and Wales)

WCP BRANDS LIMITED
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 5,341 |  |  |  | 10,684
Tangible assets | 4 |  |  | 45,783 |  |  |  | 31,857
Investments | 5 |  |  | 13,785 |  |  |  | -
|  |  |  | 64,909 |  |  |  | 42,541
Current assets |  |  |  |  |  |  |  |
Debtors | 6 | 906,216 |  |  |  | 414,128 |  |
Cash at bank and on hand |  | 150,279 |  |  |  | 58,514 |  |
|  | 1,056,495 |  |  |  | 472,642 |  |
Creditors amounts falling due within one year | 7 | (666,404) |  |  |  | (211,914) |  |
Net current assets (liabilities) |  |  |  | 390,091 |  |  |  | 260,728
Total assets less current liabilities |  |  |  | 455,000 |  |  |  | 303,269
Provisions for liabilities | 8 |  |  | (6,787) |  |  |  | (2,304)
Net assets |  |  |  | 448,213 |  |  |  | 300,965
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 143 |  |  |  | 143
Share premium |  |  |  | 354,957 |  |  |  | 354,957
Profit and loss account |  |  |  | 93,113 |  |  |  | (54,135)
Shareholders' funds |  |  |  | 448,213 |  |  |  | 300,965

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 March 2026, and are signed on its behalf by:
Georgia Branch Director Registered Company No. 13349423

WCP BRANDS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. Intangible assets are stated at cost less amortisation. Amortisation is provided on all intangible assets on a straight-line basis over a five-year period.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Office Equipment | - |  | 4

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Trade and other debtors
--- | ---
| 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 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.

| Trade and other creditors
--- | ---
| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 payments 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. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. #term18 are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| 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.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 10

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 24 | 26,715 |  | 26,715
| At 30 April 25 | 26,715 |  | 26,715
| Amortisation and impairment
| At 01 May 24 | 16,031 |  | 16,031
| Charge for year | 5,343 |  | 5,343
| At 30 April 25 | 21,374 |  | 21,374
| Net book value
| At 30 April 25 | 5,341 |  | 5,341
| At 30 April 24 | 10,684 |  | 10,684

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 24 | 29,182 |  | 15,449 |  | 44,631
| Additions | 11,758 |  | 10,544 |  | 22,302
| At 30 April 25 | 40,940 |  | 25,993 |  | 66,933
| Depreciation and impairment
| At 01 May 24 | 5,841 |  | 6,933 |  | 12,774
| Charge for year | 4,383 |  | 3,993 |  | 8,376
| At 30 April 25 | 10,224 |  | 10,926 |  | 21,150
| Net book value
| At 30 April 25 | 30,716 |  | 15,067 |  | 45,783
| At 30 April 24 | 23,341 |  | 8,516 |  | 31,857

5. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 13,785 |  | 13,785
| At 30 April 25 | 13,785 |  | 13,785
| Net book value
| At 30 April 25 | 13,785 |  | 13,785
| At 30 April 24 | - |  | -

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 755,893 |  | 372,244
| Other debtors | 116,964 |  | 35,330
| Prepayments and accrued income | 33,359 |  | 6,554
| Total | 906,216 |  | 414,128

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 346,951 |  | 151,061
| Taxation and social security | 95,137 |  | 35,185
| Other creditors | 1,531 |  | 1,353
| Accrued liabilities and deferred income | 222,785 |  | 24,315
| Total | 666,404 |  | 211,914

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 6,787 |  | 2,304
| Total | 6,787 |  | 2,304

9. | Operating lease commitments
--- | ---
| As at 30 April 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £7,630 (2024 - £22,162)

10. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Georgia Branch | 0 |  | 20,558 |  | 0 |  | 20,558
| Antony Llewellyn | 0 |  | 60,311 |  | 5,082 |  | 55,229
|  | 0 |  | 80,869 |  | 5,082 |  | 75,787