REGISTERED NUMBER: 09989068 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Wdbasic Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

A Medina Giron

Ms E Capilla Peramos

Secretary:

Ms E Capilla Peramos

Registered office:

13 Freeland Park,

Wareham Road

Poole

Dorset

BH16 6FA

Registered number:

09989068 (England and Wales)

Accountants:

Benjamin Taylor Diner Limited

120 New Cavendish Street,

London

W1W 6XX

Fixed assets

Tangible assets

4

698

1,068

Investments

5

1

1

699

1,069

Current assets

Debtors

6

22,432

40,224

Cash at bank

188,441

79,574

210,873

119,798

Creditors

Amounts falling due within one year

7

(7,208

)

(3,789

)

Net current assets

203,665

116,009

Total assets less current liabilities

204,364

117,078

Capital and reserves

Called up share capital

8

100

100

Retained earnings

9

204,264

116,978

Shareholders' funds

204,364

117,078

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

A Medina Giron - Director

Ms E Capilla Peramos - Director

1.	Statutory information

The Company is a private company limited by shares, incorporated in England and Wales. Its registered office is 13 Freeland Park, Wareham Road, Poole, Dorset, England, BH16 6FA.

The company's principal business activity is that of ICT Services and Solutions.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in Sterling (£).

Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

After making enquiries the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason he continues to adopt the going concern basis in preparing the financial statements.

3.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

4.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 March 2025

and 28 February 2026

2,435

Depreciation

At 1 March 2025

1,367

Charge for year

370

At 28 February 2026

1,737

Net book value

At 28 February 2026

698

At 28 February 2025

1,068

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 March 2025

and 28 February 2026

1

Net book value

At 28 February 2026

1

At 28 February 2025

1

The company owns 33.33% of the issued share capital of Future Connections Holding B.V. a company incorporated in the British Virgin Islands.

6.

Debtors

28.2.26

28.2.25

£

£

Amounts falling due within one year:

Trade debtors

4,348

4,167

Future Connections Holdings B.V

17,915

20,930

VAT

129

106

Prepayments and accrued income

40

40

22,432

25,243

Amounts falling due after more than one year:

Future Connections Holdings B.V

-

14,981

Aggregate amounts

22,432

40,224

7.

Creditors: amounts falling due within one year

28.2.26

28.2.25

£

£

Trade creditors

-

450

Tax

1,103

-

Social security and other taxes

189

80

Other creditors

2,095

-

Directors' current accounts

1,621

1,309

Accrued expenses

2,200

1,950

7,208

3,789

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

100

Ordinary

1

100

100

Called-up share capital represents the nominal value of shares that have been issued.

9.

Reserves

Retained

earnings

£

At 1 March 2025

116,978

Profit for the year

162,977

Dividends

(75,691

)

At 28 February 2026

204,264

The retained earnings reserve records retained earnings and accumulated losses.

10.	Directors' advances, credits and guarantees

Alejandro Medina Giron

During the year the company had the following transactions with the director Alejandro Medina Giron :

28.02.26

28.02.25

£

£

Balance brought forward

(1,309

)

(12,313

)

Business use of private residence

(312

)

(312

)

Interest paid

-

(104

)

Monies repaid

-

11,420

Balance carried forward

(1,621

)

(1,309

)

11.	Related party disclosures

12.	Ultimate controlling party