Registration number: 09309436

WUKPG Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

WUKPG Limited

Company Information

Director

Mr Oliver Rudi Lipson

Registered office

2 Penny Black Court Barton Road Worsley Manchester M28 2PD

Accountants

UHY Williamson Croft Chartered Certified Accountants Williamson Croft Accountants Ltd York House 20 York Street Manchester M2 3BB

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
WUKPG Limited
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WUKPG Limited for the year ended 31 July 2025 as set out on pages 3 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of WUKPG Limited, as a body, in accordance with the terms of our engagement letter dated 17 November 2022. Our work has been undertaken solely to prepare for your approval the accounts of WUKPG Limited and state those matters that we have agreed to state to the Board of Directors of WUKPG Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WUKPG Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that WUKPG Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of WUKPG Limited. You consider that WUKPG Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of WUKPG Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

UHY Williamson Croft
Chartered Certified Accountants
Williamson Croft Accountants Ltd
York House
20 York Street
Manchester
M2 3BB

30 July 2026

WUKPG Limited

(Registration number: 09309436)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets		1,650	1,850
Tangible assets	4	21,322	25,515
Investments	5	449	399
		23,421	27,764
Current assets
Debtors	6	2,039,259	1,276,212
Cash at bank and in hand		751,176	11,209
		2,790,435	1,287,421
Creditors: Amounts falling due within one year	7	(963,508)	(1,587,681)
Net current assets/(liabilities)		1,826,927	(300,260)
Total assets less current liabilities		1,850,348	(272,496)
Creditors: Amounts falling due after more than one year	7	(13,359)	(19,181)
Provisions for liabilities		(5,331)	-
Net assets/(liabilities)		1,831,658	(291,677)
Capital and reserves
Called up share capital	8	300	300
Retained earnings		1,831,358	(291,977)
Shareholders' funds/(deficit)		1,831,658	(291,677)

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

WUKPG Limited

(Registration number: 09309436)
Balance Sheet as at 31 July 2025

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 30 July 2026
 

......................................... Mr Oliver Rudi Lipson Director

WUKPG Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Penny Black Court
Barton Road
Worsley
Manchester
M28 2PD

These financial statements were authorised for issue by the director on 30 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company.

Summary of disclosure exemptions

The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirements to prepare such a statement.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 399 off the Companies Act 2006 and has not prepared group accounts..

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

WUKPG Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings & improvement	25% Reducing balance
Motor vehicles	25% Reducing balance
Computer equipment	33% Straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website	10% Straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

WUKPG Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors 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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings
are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the
amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant
borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and
similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of
the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

WUKPG Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 August 2024	2,000	2,000
At 31 July 2025	2,000	2,000
Amortisation
At 1 August 2024	150	150
Amortisation charge	200	200
At 31 July 2025	350	350
Carrying amount
At 31 July 2025	1,650	1,650
At 31 July 2024	1,850	1,850

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 August 2024	16,328	31,590	47,918
Additions	3,269	-	3,269
At 31 July 2025	19,597	31,590	51,187
Depreciation
At 1 August 2024	8,674	13,729	22,403
Charge for the year	2,997	4,465	7,462
At 31 July 2025	11,671	18,194	29,865
Carrying amount
At 31 July 2025	7,926	13,396	21,322
At 31 July 2024	7,654	17,861	25,515

WUKPG Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

5	Investments

	2025 £	2024 £
Investments in subsidiaries	449	399