Wick Bridge Farm Ltd

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

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

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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.

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

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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. 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.

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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.

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