Silverfin false false 31/05/2025 18/05/2024 31/05/2025 Gabriel Chipperfield 18/05/2024 Coelingh Holding B.V. 18/05/2024 14 May 2026 The principal activity of the Company during the financial year was the development of building projects. 15727843 2025-05-31 15727843 bus:Director1 2025-05-31 15727843 bus:Director2 2025-05-31 15727843 core:CurrentFinancialInstruments 2025-05-31 15727843 core:ShareCapital 2025-05-31 15727843 core:RetainedEarningsAccumulatedLosses 2025-05-31 15727843 core:OtherMembersGroupNotDefinedElsewhere core:CurrentFinancialInstruments 2025-05-31 15727843 bus:OrdinaryShareClass1 2025-05-31 15727843 2024-05-18 2025-05-31 15727843 bus:FilletedAccounts 2024-05-18 2025-05-31 15727843 bus:SmallEntities 2024-05-18 2025-05-31 15727843 bus:AuditExemptWithAccountantsReport 2024-05-18 2025-05-31 15727843 bus:PrivateLimitedCompanyLtd 2024-05-18 2025-05-31 15727843 bus:Director1 2024-05-18 2025-05-31 15727843 bus:Director2 2024-05-18 2025-05-31 15727843 core:CurrentFinancialInstruments 2024-05-18 2025-05-31 15727843 bus:OrdinaryShareClass1 2024-05-18 2025-05-31 15727843 1 2024-05-18 2025-05-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 15727843 (England and Wales)

# WENDOVER BUILD LIMITED

### Unaudited Financial Statements
For the financial period from 18 May 2024 to 31 May 2025
Pages for filing with the registrar

WENDOVER BUILD LIMITED

## Unaudited Financial Statements

For the financial period from 18 May 2024 to 31 May 2025

Contents

WENDOVER BUILD LIMITED

## COMPANY INFORMATION

For the financial period from 18 May 2024 to 31 May 2025
WENDOVER BUILD LIMITED

## COMPANY INFORMATION (continued)

For the financial period from 18 May 2024 to 31 May 2025

DIRECTORS | Gabriel Chipperfield (Appointed 18 May 2024)
| Coelingh Holding B.V. (Appointed 18 May 2024)

REGISTERED OFFICE | 7 Hatton Street
| London
| NW8 8PL
| United Kingdom

COMPANY NUMBER | 15727843 (England and Wales)

ACCOUNTANT | Praxis
| 1 Fore Street Avenue
| London
| EC2Y 9DT
| United Kingdom

WENDOVER BUILD LIMITED

## BALANCE SHEET

As at 31 May 2025
WENDOVER BUILD LIMITED

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 31.05.2025
|  | £
Current assets |  |
Debtors | 3 | 198,253
Cash at bank and in hand | 4 | 118,264
|  | 316,517
Creditors: amounts falling due within one year | 5 | ( 304,553)
Net current assets |  | 11,964
Total assets less current liabilities |  | 11,964
Net assets |  | 11,964
Capital and reserves |  |
Called-up share capital | 6 | 100
Profit and loss account |  | 11,864
Total shareholders' funds |  | 11,964

For the financial period ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Wendover Build Limited (registered number: 15727843) were approved and authorised for issue by the Board of Directors on 14 May 2026. They were signed on its behalf by:

Gabriel Chipperfield Director |

WENDOVER BUILD LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 18 May 2024 to 31 May 2025
WENDOVER BUILD LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 18 May 2024 to 31 May 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

Wendover Build Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 7 Hatton Street, London, NW8 8PL, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Construction contracts

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the Balance Sheet date. This is normally measured by the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs, except where this would not be representative of the stage of completion. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.
Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs if the contract is obtained in a subsequent period.
When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
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.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
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. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| Period from 18.05.2024 to 31.05.2025
| Number
Monthly average number of persons employed by the Company during the period, including directors | 0

#### 3. Debtors

| 31.05.2025
| £
Other debtors | 198,253

#### 4. Cash and cash equivalents

| 31.05.2025
| £
Cash at bank and in hand | 118,264

#### 5. Creditors: amounts falling due within one year

| 31.05.2025
| £
Trade creditors | 24,467
Amounts owed to connected persons | 153,613
Taxation and social security | 2,806
Other creditors | 123,667
| 304,553

There are no amounts included above in respect of which any security has been given by the small entity.

#### 6. Called-up share capital

| 31.05.2025
| £
Allotted, called-up and fully-paid |
100 Ordinary shares of £ 1.00 each | 100

During the period, the Company issued 100 Ordinary shares of £1.00 each which are unpaid.

#### 7. Financial commitments

The Company had no material capital commitments at the period ended 31 May 2025.

#### 8. Related party transactions

Other related party transactions

| 31.05.2025
| £
Amounts owed by entities controlled by a director | 153,298
Amounts owed to entities controlled by a director | 153,513

#### 9. Events after the Balance Sheet date

There have been no events after the balance sheet date affecting the Company since the financial period.