ACCOUNTS - Final Accounts

Company registration number: 06792892

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 OCTOBER 2025

	WELBECK CP HOLDING LIMITED


WELBECK CP HOLDING LIMITED REGISTERED NUMBER:06792892

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		6,136,651		6,136,651
			6,136,651		6,136,651
Current assets
Debtors: amounts falling due within one year	5	3,655,510		4,300,527
		3,655,510		4,300,527
Creditors: amounts falling due within one year	6	(2,624)		(978,901)
Net current assets			3,652,886		3,321,626
Total assets less current liabilities			9,789,537		9,458,277
Creditors: amounts falling due after more than one year	7		(17,456,319)		(15,085,733)

Net liabilities			(7,666,782)		(5,627,456)

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		(7,666,783)	(5,627,457)
		(7,666,782)	(5,627,456)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 June 2026.

E M I Flach

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


WELBECK CP HOLDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Welbeck CP Holding Limited (‘the Company’) is a holding company. The company is a private company limited by shares and is incorporated in England & Wales.

The address of the registered office is referenced on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Going concern

Having regard to cash flow projections and financing facilities available, the directors have concluded that it is appropriate to prepare the financial statements on a going concern basis. In addition, the directors have received confirmation that amounts owed to related parties will not be required to be repaid within a period of at least 12 months from the signing of these financial statements unless the company has the financial resources to do so.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 2


WELBECK CP HOLDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 -2).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 November 2024	6,146,207
	At 31 October 2025	6,146,207
	Impairment
	At 1 November 2024	9,556
	At 31 October 2025	9,556
	Net book value
	At 31 October 2025	6,136,651
	At 31 October 2024	6,136,651

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	3,653,227	4,300,527
Other debtors	1,450	-
Prepayments and accrued income	833	-
	3,655,510	4,300,527

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	-	9,000
Accruals and deferred income	2,624	969,901
	2,624	978,901

Page 3


WELBECK CP HOLDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Other creditors	17,456,319	15,085,733
	17,456,319	15,085,733

8.	Share capital
		2025	2024
		£	£

Authorised

100 (2024 -100) Ordinary shares of £1.00 each	100	100

Allotted, called up and fully paid

1 (2024 -1) Ordinary share of £1.00	1	1

Related party transactions

The Company is the ultimate parent undertaking of a group of companies. The Company is ultimately controlled by an individual.

Other creditors due in over 1 year of £17,456,319 (2024 - £15,085,733) represent a loan due to a related party.

The loan is for a 10 year period with a maturity date of 1 April 2032. Interest is charged at 9% above base rate and the interest charge for the year is £2,024,489 (2024 - £2,146,101).

Page 4