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Registered number: 15934014
Wick Bridge Farm Ltd
Unaudited Financial Statements
For the Period 3 September 2024 to 31 December 2025
Back Office Support Solutions Ltd
Unit 326 Canalot Studios
222 Kensal Road
London
W10 5BN
Wick Bridge Farm Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Wick Bridge Farm Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15934014

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,589,835
|  |  | 3,589,835
CURRENT ASSETS
Stocks | 5 | 179,091 |
Debtors | 6 | 23,045 |
Cash at bank and in hand |  | 37,261 |
|  | 239,397 |
Creditors: Amounts Falling Due Within One Year | 7 | (176,385 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 63,012
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,652,847
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (30,637 )
NET ASSETS |  |  | 3,622,210
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1
Profit and Loss Account |  |  | 3,622,209
SHAREHOLDERS' FUNDS |  |  | 3,622,210

Page 1
Page 2
Wick Bridge Farm Ltd
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Steven Brooks Director
1st July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Wick Bridge Farm Ltd
Notes to the Financial Statements
For the Period 3 September 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Wick Bridge Farm Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15934014 . The registered office is Wick Bridge Farm, Wick Hil, Bremhill, SN11 9LQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. In the event of any shortfall, the directors has indicated adequate support will be provided for the foreseeable future.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes income from the sale of wine and related products, events held at the farm/vineyard, stable rental income.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | No depreciation has been charged in the year
Plant & Machinery | straight line over 25 years
Motor Vehicles | straight line over 3 years
Fixtures & Fittings | No depreciation has been charged in the year
Computer Equipment | straight line over 15 months

At the year end, the company held farm buildings, vineyard infrastructure and related development assets which were still under construction and not yet available for use. No depreciation has been charged in the year. Depreciation will commence when the relevant assets are complete and available for their intended use.
The property is carried at fair value, based on a professional valuation by an independent qualified valuer with relevant experience in rural and agricultural property. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Wick Bridge Farm Ltd
Notes to the Financial Statements (continued)
For the Period 3 September 2024 to 31 December 2025
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4
4
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 3 September 2024 | - | - | -
Additions | 3,464,199 | 182,195 | 3,646,394
As at 31 December 2025 | 3,464,199 | 182,195 | 3,646,394
Depreciation
As at 3 September 2024 | - | - | -
Provided during the period | - | 56,559 | 56,559
As at 31 December 2025 | - | 56,559 | 56,559
Net Book Value
As at 31 December 2025 | 3,464,199 | 125,636 | 3,589,835
As at 3 September 2024 | - | - | -

5. Stocks

| 31 December 2025
--- | ---
| £
Stock | 179,091

Stocks are valued at the lower of cost and net realisable value.
Page 4
Page 5
Wick Bridge Farm Ltd
Notes to the Financial Statements (continued)
For the Period 3 September 2024 to 31 December 2025
6. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Trade debtors | 2,520
Other debtors | 20,525
| 23,045

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Trade creditors | 9,338
Other creditors | 167,047
| 176,385

8. Share Capital

| 31 December 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

9. Related Party Transactions
During the period, the Company had an outstanding loan from SB Squared Holding Ltd, its immediate parent undertaking at that time. On 31 July 2025, SB Squared Holding Ltd unconditionally waived the remaining loan balance of £3,868,742.
On 31 July 2025, SB Squared Holding Ltd ceased to be a related party of the Company. No amount was outstanding to SB Squared Holding Ltd at 31 December 2025.
At the period end, £151,444 was owed to S Brooks, a director and the ultimate controlling party of the Company. This loan is unsecured, interest-free and repayable on demand.
10. Ultimate Parent Undertaking and Controlling Party
Until 31 July 2025, the Company’s immediate parent undertaking was SB Squared Holding Ltd, a company incorporated in England and Wales.
On 31 July 2025, SB Squared Holding Ltd sold its entire shareholding in the Company to S Brooks. S Brooks was the ultimate controlling party throughout the period.
Page 5