Wpro Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 04662076

		2025		2024
	Notes	€	€	€	€
FIXED ASSETS

CURRENT ASSETS
Debtors	5	593,498		2,201,733
Cash at bank and in hand		1,995,731		866,367

		2,589,229		3,068,100
Creditors: Amounts Falling Due Within One Year	6	(1,373,698 )		(1,878,006 )

NET CURRENT ASSETS (LIABILITIES)			1,215,531		1,190,094

TOTAL ASSETS LESS CURRENT LIABILITIES			1,215,531		1,190,094

Creditors: Amounts Falling Due After More Than One Year	7		(850,000 )		(850,000 )

NET ASSETS			365,531		340,094

CAPITAL AND RESERVES
Called up share capital	8		51,129		51,129
Profit and Loss Account			314,402		288,965

SHAREHOLDERS' FUNDS			365,531		340,094

Page 1

Page 2

Wpro Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 Lauren Frances KEY

Director

24/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Wpro Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04662076 . The registered office is Northern & Shell Building, 8th Floor, 10, Lower Thames Street, London, EC3R 6AF.

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 or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	Under annual review for impairment.
Computer Equipment	No depreciation has been provided.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: Zero (0) NIL (2024: NIL)

4. Tangible Assets

	Computer Equipment
	€
Cost
As at 1 January 2025	7,627

As at 31 December 2025	7,627

Depreciation
As at 1 January 2025	7,627

As at 31 December 2025	7,627

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

Page 3

Page 4

Wpro Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	€	€
Due within one year
Trade debtors	583,019	2,195,176
Other debtors	9,369	5,103
Recoverable Vat	1,110	1,454

	593,498	2,201,733

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	€	€
Trade creditors	1,366,765	1,876,067
Corporation tax	5,967	-
VAT	-	1,939
Accruals and deferred income	966	-

	1,373,698	1,878,006

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

	2025	2024
	€	€
Other loans	850,000	850,000

8. Share Capital

	2025	2024
	€	€
Allotted, Called up and fully paid	51,129	51,129

Page 4