WIGWELLNOOK LIMITED

Company Registration Number:
12049334 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2026

Period of accounts

Start date: 01 April 2025

End date: 31 March 2026

WIGWELLNOOK LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2026

Balance sheet
Notes

WIGWELLNOOK LIMITED

Balance sheet

As at 31 March 2026


Notes
2026
2025


£
£
Fixed assets
Investments: 3 371,780 477,664
Total fixed assets: 371,780 477,664
Current assets
Debtors: 4 45,107 34,250
Cash at bank and in hand: 8,744,437 6,239,508
Total current assets: 8,789,544 6,273,758
Creditors: amounts falling due within one year: 5 (548,793) (844,984)
Net current assets (liabilities): 8,240,751 5,428,774
Total assets less current liabilities: 8,612,531 5,906,438
Total net assets (liabilities): 8,612,531 5,906,438
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 8,612,431 5,906,338
Shareholders funds: 8,612,531 5,906,438

The notes form part of these financial statements

WIGWELLNOOK LIMITED

Balance sheet statements

For the year ending 31 March 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 16 April 2026
and signed on behalf of the board by:

Name: Neil Graeme Brown
Status: Director

The notes form part of these financial statements

WIGWELLNOOK LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents fees for services provided to clients up to the balance sheet date, together with the accrued portion of the project completion fee that can be foreseen with reasonable certainty and has been earned by work done up to the balance sheet date.

Other accounting policies

Foreign currency transactions Sales and bank transactions during the year are translated into sterling at the rate ruling on the date of the transaction. Currency swap transactions are translated at the agreed rate ruling between the parties on the date the swap is determined. Year-end balances for bank accounts, loans, debtors and accrued income are translated at the mid-market rate on the balance sheet date.

WIGWELLNOOK LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

2. Employees

2026 2025
Average number of employees during the period 2 2

WIGWELLNOOK LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Fixed investments

Investments are shown at the lower of historical cost and net realisable value as assessed by the directors. Year-end balances for bank accounts, loans, debtors and accrued income are translated at the mid-market rate on the balance sheet date. 31/3/2026 31/3/2025 £ £ Loan notes in TOAD 120,000 Long-term loan to S+s.r.o 371,780 357,664 Total 371,780 477,664 In AP 2025 the directors reviewed the realisable value of the loans made to S+sro and decided that an impairment provision should be made. The realisable value of the loan was written down to €428,155. The 2026 P&L account reflects a positive exchange difference on the loan. The TOAD loan notes were repaid during the year with interest.

WIGWELLNOOK LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Debtors

Debtors comprise accrued income on bank deposits.

WIGWELLNOOK LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

5. Creditors: amounts falling due within one year note

31/3/2026 31/3/2025 £ £ Accruals 5,034 4,034 PAYE 16,000 Corporation tax 349,609 819,595 Director’s account – RM Brown 32,000 17,637 Director’s account – NG Brown 146,150 3,718 Total 548,793 844,984