ACCOUNTS - Final Accounts preparation

Registered number: 11683416

WENTLOOG ASSET FINANCE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

WENTLOOG ASSET FINANCE LIMITED

COMPANY INFORMATION

Director	P Postle


Company secretary	P G Hannah


Registered number	11683416


Registered office	C/O Resource Limited The Maltings
	East Tyndall Street
	Cardiff
	CF24 5EA


Accountants	MHA (trading name of MHA Advisory Limited)
	Oak Tree Court
	Cardiff Gate Business Park
	Cardiff
	County of Cardiff
	CF23 8RS

WENTLOOG ASSET FINANCE LIMITED

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 5

WENTLOOG ASSET FINANCE LIMITED

REGISTERED NUMBER: 11683416

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	15,986		180,605
Cash at bank and in hand		238		2,484
		16,224		183,089
Creditors: amounts falling due within one year	5	(21,489)		(186,955)
Net current liabilities			(5,265)		(3,866)
Total assets less current liabilities			(5,265)		(3,866)

Net liabilities			(5,265)		(3,866)

Capital and reserves
Called up share capital	6	1	1
Profit and loss account		(5,266)	(3,867)
		(5,265)	(3,866)

Page 1

WENTLOOG ASSET FINANCE LIMITED

REGISTERED NUMBER: 11683416

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

P Postle

Director

Date: 20 August 2026

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

Page 2

WENTLOOG ASSET FINANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

Wentloog Asset Finance Limited is a private company, limited by shares, registered in England and Wales.

	Registered number	11683416
	Registered address	C/o Resource Limited The Maltings East Tyndall Street Cardiff CF24 5EA

The company's functional presentational currency in the financial statements is the Sterling (£), rounded to the nearest pound.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

As at 30 November 2025, the company had net liabilities of £5,265. In view of the ongoing support of related parties, the director is satisfied that the company will continue to trade as a going concern and the financial statements have therefore been prepared on this basis.

2.3

Turnover

Turnover shown in the profit and loss represents amounted invoiced during the period for the hire of plant and machinery, exclusive of Value Added Tax, accounted for on the accruals basis.

Page 3

WENTLOOG ASSET FINANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.4

Taxation

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Employees

The average monthly number of employees, including the director, during the year was as follows:

	2025	2024
	No.	No.

Employees	1	1

Debtors

					2025	2024
					£	£


Trade debtors	-	180,356
Other debtors	15,985	248
Called up share capital not paid	1	1
	15,986	180,605

Page 4

WENTLOOG ASSET FINANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	20,804	150,004
Other creditors	685	36,951
	21,489	186,955

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary share of £1.00	1	1

7.	Related party transactions
	At 30 November 2025, £15,985 was owed to the company by a company under common control (2024 - £150,000 loan creditor). The loans are interest free and have no set repayment terms.

Page 5