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
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
Wambrook Advisory Limited
Statement of financial position
as at 31 December 2025
Investments
25,391,632
25,804,624
Cash at bank and in hand
9,876
27,757
Creditors: amounts falling due within one year
(24,471,901)
(24,939,914)
Net current liabilities
(24,220,182)
(24,676,617)
Net assets
1,171,450
1,130,961
Called up share capital
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
Wambrook Advisory Limited
Notes to the Accounts
for the year ended 31 December 2025
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.
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.
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 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 is recognised in profit or loss using the effective interest method.
Wambrook Advisory Limited
Notes to the Accounts
for the year ended 31 December 2025
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 in shares are included at fair value.
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
5
Investments
Other investments
Valuation at 1 January 2025
25,804,624
Valuation at 31 December 2025
25,391,632
Wambrook Advisory Limited
Notes to the Accounts
for the year ended 31 December 2025
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
-
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
1,884
1,205
Taxes and social security
11,550
22,455
Loans from directors
24,455,088
24,917,855
Loans from directors represent loans from shareholders.
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).