1 January 2025 false No description of principal activity Taxfiler 2024.6 11181562 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11181562 2024-12-31 11181562 2025-01-01 2025-12-31 11181562 business:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11181562 business:FilletedAccounts 2025-01-01 2025-12-31 11181562 2025-12-31 11181562 business:Director1 2025-01-01 2025-12-31 11181562 business:Director2 2025-01-01 2025-12-31 11181562 business:RegisteredOffice 2025-01-01 2025-12-31 11181562 2024-12-31 11181562 core:WithinOneYear 2025-12-31 11181562 core:WithinOneYear 2024-12-31 11181562 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 11181562 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 11181562 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 11181562 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 11181562 core:PreviouslyStatedAmount 2025-12-31 11181562 core:PreviouslyStatedAmount 2024-12-31 11181562 business:SmallEntities 2025-01-01 2025-12-31 11181562 countries:EnglandWales 2025-01-01 2025-12-31 11181562 core:ComputerEquipment 2024-12-31 11181562 core:ComputerEquipment 2025-12-31 11181562 core:ComputerEquipment 2025-01-01 2025-12-31 11181562 core:DisposalsRepaymentsInvestments 2025-12-31 11181562 core:AfterOneYear 2025-12-31 11181562 core:AfterOneYear 2024-12-31 11181562 core:WithinOneYear 2025-01-01 2025-12-31 11181562 business:OrdinaryShareClass1 2025-01-01 2025-12-31 11181562 business:OrdinaryShareClass1 2024-01-01 2024-12-31 11181562 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 11181562 (England and Wales)
Wambrook Advisory Limited Unaudited accounts for the year ended 31 December 2025
Wambrook Advisory Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Wambrook Advisory Limited Company Information for the year ended 31 December 2025
Directors
David John Haines Ross Wyndham Badger
Company Number
11181562 (England and Wales)
Registered Office
15 St Georges House Hanover Square London W1S 1HS England
Accountants
Ross Badger Limited 15 St Georges House Hanover Square London W1S 1HS
- 3 -
Wambrook Advisory Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
2,954
Investments
5
25,391,632
25,804,624
25,391,632
25,807,578
Current assets
Debtors
6
241,843
235,540
Cash at bank and in hand
9,876
27,757
251,719
263,297
Creditors: amounts falling due within one year
7
(24,471,901)
(24,939,914)
Net current liabilities
(24,220,182)
(24,676,617)
Net assets
1,171,450
1,130,961
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
1,171,350
1,130,861
Shareholders' funds
1,171,450
1,130,961
For the year 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by
Ross Wyndham Badger Director Company Registration No. 11181562
- 4 -
Wambrook Advisory Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Wambrook Advisory Limited is a private company, limited by shares, registered in England and Wales, registration number 11181562. The registered office is 15 St Georges House, Hanover Square, London, W1S 1HS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Functional and presentation currency
The Company's functional and presentational currency is £ sterling.
Foreign currency translation
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
Turnover
Turnover comprises revenue recognised by the company in respect of business management consultancy services supplied during the year. Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:
Interest income
Interest income is recognised in profit or loss using the effective interest method.
- 5 -
Wambrook Advisory Limited Notes to the Accounts for the year ended 31 December 2025
Pension costs
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
Investments
Investments in shares are included at fair value.
Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 January 2025
8,774
At 31 December 2025
8,774
Depreciation
At 1 January 2025
5,820
Charge for the year
2,954
At 31 December 2025
8,774
Net book value
At 31 December 2025
-
At 31 December 2024
2,954
5
Investments
Other investments
£
Valuation at 1 January 2025
25,804,624
Disposals
(412,992)
Valuation at 31 December 2025
25,391,632
- 6 -
Wambrook Advisory Limited Notes to the Accounts for the year ended 31 December 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
7,255
13,815
Amounts falling due after more than one year
Amounts due from group undertakings etc.
231,038
221,725
Accrued income and prepayments
3,550
-
234,588
221,725
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
(621)
(1,601)
Trade creditors
1,884
1,205
Taxes and social security
11,550
22,455
Loans from directors
24,455,088
24,917,855
Accruals
4,000
-
24,471,901
24,939,914
Loans from directors represent loans from shareholders.
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 7 -