WSE Cox's Brook Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13471493

WSE COX'S BROOK LIMITED

FILLETED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

31 December 2025

WSE COX'S BROOK LIMITED

BALANCE SHEET

31 December 2025

	31 Dec 25		30 Apr 25
Note	£	£	£	£

Fixed assets

Intangible assets	5	5,732	21,015
Tangible assets	6	487,987	406,954
		--------	--------
		493,719	427,969

Current assets

Debtors	7	5,604	5,604
Cash at bank and in hand		26,499	12,654
		-------	-------
		32,103	18,258

Creditors: amounts falling due within one year	8	( 617,831)		( 516,830)
		--------		--------
Net current liabilities			( 585,728)		( 498,572)
			--------		--------
Total assets less current liabilities			( 92,009)		( 70,603)
			-------		-------
Net liabilities			( 92,009)		( 70,603)
			-------		-------

Capital and reserves

Called up share capital	9	100	100
Profit and loss account		( 92,109)	( 70,703)
		-------	-------
Shareholders deficit		( 92,009)	( 70,603)
		-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 23 July 2026 , and are signed on behalf of the board by:

G Lockhart

Director

Company registration number: 13471493

WSE COX'S BROOK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 1 MAY 2025 TO 31 DECEMBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Crossways Business Centre, Bicester Road, Kingswood, Aylesbury, Buckinghamshire, HP18 0RA, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest pound. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

Going concern

The directors are required to prepare financial statements on the going concern basis, unless it is inappropriate to presume that the company will continue in business. The directors believe that the adoption of the going concern basis in the preparation of the financial statements is appropriate due to the continuing support from the companies within the group. In addition as referenced in note 11 which concerns a probable transaction, should this become legally binding, it would allow the company to to continue adopting the going concern basis.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Options for lease of land are not amortised until the option agreement has been signed. They are amortised over the period of the option agreement.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Options for lease of land	-	Straight line over the term of the agreement

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Assets under construction are accounted for at cost. They are not depreciated until the accounting period in which they are brought into use.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Basic financial assets, which include other receivables and cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss. Basic financial liabilities, which include trade payables, other payables and loans from fellow group undertakings, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year of less. If not, then they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 2 (2025: 2 ).

5. Intangible assets

	Options for lease of land
	£
Cost
At 1 May 2025 and 31 December 2025	68,777
	-------
Amortisation
At 1 May 2025	47,762
Charge for the period	15,283
	-------
At 31 December 2025	63,045
	-------
Carrying amount
At 31 December 2025	5,732
	-------
At 30 April 2025	21,015
	-------

6. Tangible assets

	Plant and machinery
	£
Cost
At 1 May 2025	406,954
Additions	81,033
	--------
At 31 December 2025	487,987
	--------
Depreciation
At 1 May 2025 and 31 December 2025	–
	--------
Carrying amount
At 31 December 2025	487,987
	--------
At 30 April 2025	406,954
	--------

7. Debtors

	31 Dec 25	30 Apr 25
	£	£
Other debtors	5,604	5,604
	------	------

8. Creditors: amounts falling due within one year

	31 Dec 25	30 Apr 25
	£	£
Amounts owed to group undertakings	605,831	510,830
Other creditors	12,000	6,000
	--------	--------
	617,831	516,830
	--------	--------

9. Called up share capital

Issued, called up and fully paid

	31 Dec 25		30 Apr 25
	No.	£	No.	£
Ordinary shares of £ 0.01 each	10,000	100	10,000	100
	-------	----	-------	----

10. Events after the end of the reporting period

Subsequent to the period end, the directors commenced a process to dispose of the share capital of the company. At the date of approval of the financial statements, discussions were at an advanced stage and the director's considered completion of the transaction to be probable. No legally binding agreement had been entered into at the date these financial statements were authorised for issue.

11. Summary audit opinion

The auditor's report dated 24 July 2026 was unqualified .

The senior statutory auditor was William Kerr , for and on behalf of Xeinadin Audit Limited .

12. Controlling party

The immediate parent company is Padero Solaer Ltd, a company incorporated in England and Wales. The ultimate parent company is Sumando Acciones SL, a company incorporated in Spain. The smallest and largest group to prepare consolidated financial statements which include WSE Cox's Brook Ltd is Sumando Ltd. The address of the registered office for Sumando Ltd is 2 Crossways Business Centre, Bicester Road, Kingswood, Aylesbury, Bucks HP18 0RA. The consolidated financial statements for Sumando Ltd can be obtained from Companies House, Crown Way, Cardiff CF14 3UZ. The ultimate controlling parties are Cecu Solar SL and Los Leandros Solares SL, both companies are incorporated in Spain and have equal control.