WNI LIMITED


Director	HANNUS, Marton


Registered Address	C/O Eaccounts Ground Floor Cardigan House
	Llansamlet
	Swansea
	SA7 9LA


Registered Number	15205715 (England and Wales)

Statement of Financial Position
31 October 2024

	Notes	2024
		£	£
Fixed assets
Tangible assets	3		236
			236
Current assets
Cash at bank and on hand		7,664
		7,664
Creditors amounts falling due within one year	4	(1,868)
Net current assets (liabilities)			5,796
Total assets less current liabilities			6,032
Net assets			6,032
Capital and reserves
Called up share capital			100
Profit and loss account			5,932
Shareholders' funds			6,032

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 Director acknowledges 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 Director on 15 April 2026, and are signed on its behalf by:

HANNUS, Marton
Director
Registered Company No. 15205715

WNI LIMITED

Notes to the Financial Statements
for the period ended 31 October 2024

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.

	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.

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.

	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:

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:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2024
	Average number of employees during the year	0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	369	369
At 31 October 24	369	369
Depreciation and impairment
Charge for year	133	133
At 31 October 24	133	133
Net book value
At 31 October 24	236	236
At 11 October 23	-	-

4.	Creditors: amounts due within one year

		2024
		£
	Bank borrowings and overdrafts	301
	Taxation and social security	1,453
	Accrued liabilities and deferred income	114
	Total	1,868