WMT UK Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13704993

WMT UK Limited

Filleted Unaudited Accounts

31 October 2025

WMT UK Limited

Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Current assets

Debtors	4	–	850

Creditors: amounts falling due within one year	5	7,145	6,045
		-------	-------
Net current liabilities		7,145	5,195
		-------	-------
Total assets less current liabilities		( 7,145)	( 5,195)
		-------	-------
Net liabilities		( 7,145)	( 5,195)
		-------	-------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 7,245)	( 5,295)
	-------	-------
Shareholders deficit	( 7,145)	( 5,195)
	-------	-------

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 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 statement of income and retained earnings has not been delivered.

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.

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 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .

These accounts were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

H Schmid
Director

Company registration number: 13704993

WMT UK Limited

Notes to the Accounts

Year ended 31 October 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 10 Orange Street, Haymarket, London, WC2H 7DQ, United Kingdom.

2. Statement of compliance

These accounts have been prepared in connection with Section 1A of FRS102, 'The Financial Reporting Standard applicable in the Uk and Republic of Ireland and Companies Act 2026'.

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 accounts are rounded to the nearest £.

Going concern

The company has a net liability position of £7,145 (2024: £5,195) but is considered to be a going concern by the director on the basis that the company has the support from its parent undertaking Cologne Bicycle Group GmbH.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Debtors

	2025	2024
	£	£
Other debtors	–	850
	----	----

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	5,995	5,120
Other creditors	1,150	925
	-------	-------
	7,145	6,045
	-------	-------

6. Related party transactions

No transactions with related parties were undertaken as such that are required to be disclosed under FRS 102.

7. Controlling party

The company's immediate and ultimate controlling party at the year end was Cologne Bicycle Group GmbH, a company incorporated in Germany.