WMR Holdings Limited

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

Registered number: 12222372

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,062,831		1,062,831

			1,062,831		1,062,831
CURRENT ASSETS
Debtors	5	1,604		-
Cash at bank and in hand		26,298		32,529

		27,902		32,529
Creditors: Amounts Falling Due Within One Year	6	(36,983 )		(287,476 )

NET CURRENT ASSETS (LIABILITIES)			(9,081 )		(254,947 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,053,750		807,884

Creditors: Amounts Falling Due After More Than One Year	7		(879,883 )		(657,762 )

NET ASSETS			173,867		150,122

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			173,865		150,120

SHAREHOLDERS' FUNDS			173,867		150,122

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WMR Holdings Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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.

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

Mrs Samantha Roberts Director	Mr William Roberts Director
28 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

WMR Holdings Limited is a private company, limited by shares and incorporated in England & Wales. The registered company number is 12222372 and the registered office address is Unit A Fulmar House Beignon Close, Off Ocean Way, Cardiff, Wales, CF24 5HF.

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. Turnover

Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.

2.3. 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:

Investment property

Not depreciated

2.4. Investment Properties

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Investment properties whose fair value cannot be measured reliably without undue cost or effort on an on-going basis are included in plant, property and equipment at cost less accumulated depreciation and accumulated impairment losses.

2.5. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Other debtors and creditors are measured at amortised cost using the effective interest rate method.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.

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WMR Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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

Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.

3. Average Number of Employees

	2025	2024
Average number of employees, including directors, during the year	2	2

	2	2

4. Tangible Assets

	Land & Property
	Investment property
	£
Cost
As at 1 November 2024	1,062,831

As at 31 October 2025	1,062,831

Net Book Value
As at 31 October 2025	1,062,831

As at 1 November 2024	1,062,831

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,604	-

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WMR Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	12,826	14,502
Monmouthshire Building Society Mortgage loan	1,841	1,655
Precise Mortgage loan	6,648	1,042
Amounts owed to group undertakings	-	257,736
Other creditors	7,263	6,639
Taxation and social security	8,405	5,902

	36,983	287,476

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
NatWest - Property loan	266,074	277,224
Monmouthshire Building Society Mortgage loan	203,422	205,449
Precise Mortgage loan	162,834	175,089
Amounts owed to group undertakings	247,553	-

	879,883	657,762

8. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	645,095		-

9. Related Party Transactions

The amount due to a company under common control at the end of the year was £247,553 (2024 : £257,736).

During the year, WMR Holdings Limited invoiced Web Box Cardiff Limited £34,667 (2024 : £38,095).

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