IRIS Accounts Production v26.2.0.496 13900161 director 1.5.26 31.5.26 31.5.26 0 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13900161 2026-04-30 13900161 2026-05-31 13900161 2026-05-01 2026-05-31 13900161 2025-04-30 13900161 2025-05-01 2026-04-30 13900161 2026-04-30 13900161 ns15:EnglandWales 2026-05-01 2026-05-31 13900161 ns14:PoundSterling 2026-05-01 2026-05-31 13900161 ns10:Director1 2026-05-01 2026-05-31 13900161 ns10:PrivateLimitedCompanyLtd 2026-05-01 2026-05-31 13900161 ns10:SmallEntities 2026-05-01 2026-05-31 13900161 ns10:AuditExempt-NoAccountantsReport 2026-05-01 2026-05-31 13900161 ns10:SmallCompaniesRegimeForDirectorsReport 2026-05-01 2026-05-31 13900161 ns10:SmallCompaniesRegimeForAccounts 2026-05-01 2026-05-31 13900161 ns10:AbridgedAccounts 2026-05-01 2026-05-31 13900161 1 2026-05-01 2026-05-31 13900161 ns10:OrdinaryShareClass1 2026-05-01 2026-05-31 13900161 ns10:RegisteredOffice 2026-05-01 2026-05-31 13900161 ns5:CurrentFinancialInstruments 2026-05-31 13900161 ns5:CurrentFinancialInstruments 2026-04-30 13900161 ns5:ShareCapital 2026-05-31 13900161 ns5:ShareCapital 2026-04-30 13900161 ns5:RetainedEarningsAccumulatedLosses 2026-05-31 13900161 ns5:RetainedEarningsAccumulatedLosses 2026-04-30 13900161 ns5:IntangibleAssetsOtherThanGoodwill 2026-05-01 2026-05-31 13900161 ns5:ComputerSoftware 2026-05-01 2026-05-31 13900161 ns5:FurnitureFittings 2026-05-01 2026-05-31 13900161 ns5:ComputerEquipment 2026-05-01 2026-05-31 13900161 ns5:DeferredTaxation 2026-04-30 13900161 ns5:DeferredTaxation 2026-05-31 13900161 ns10:OrdinaryShareClass1 2026-05-31

REGISTERED NUMBER: 13900161 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 1 MAY 2026 TO 31 MAY 2026

FOR

WHEAT WAFFLES LTD

| WHEAT WAFFLES LTD (REGISTERED NUMBER: 13900161) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2026 TO 31 MAY 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| WHEAT WAFFLES LTD |

COMPANY INFORMATION

FOR THE PERIOD 1 MAY 2026 TO 31 MAY 2026

| DIRECTOR: | Mr S C Wheatley

| REGISTERED OFFICE: | 30 Greenbox

| Westonhall Road

| Stoke Prior

| Bromsgrove

| B60 4AL

| REGISTERED NUMBER: | 13900161 (England and Wales)

| BANKERS: | Monzo

| Broadwalk House

| 5 Appold Street

| London

| EC2A 2AG

| INCORPORATED: | 7th February 2022

| WHEAT WAFFLES LTD (REGISTERED NUMBER: 13900161) |

ABRIDGED BALANCE SHEET

31 MAY 2026

| 31.5.26 | 30.4.26 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 650 |  |

Tangible assets | 5 | - |  | 1,639 |  |

Investments | 6 | - |  | 99,103 |  |

- |  | 101,392 |  |

CURRENT ASSETS

Cash at bank and in hand | 100 |  | 3,573 |  |

CREDITORS

Amounts falling due within one year | - |  | 11,282 |  |

NET CURRENT ASSETS/(LIABILITIES) | 100 |  | (7,709 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 100 |  | 93,683 |  |

PROVISIONS FOR LIABILITIES | 7 | - |  | 5,173 |  |

NET ASSETS | 100 |  | 88,510 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | - |  | 88,410 |  |

SHAREHOLDERS' FUNDS | 100 |  | 88,510 |  |

| WHEAT WAFFLES LTD (REGISTERED NUMBER: 13900161) |

ABRIDGED BALANCE SHEET - continued

31 MAY 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31 May 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 June 2026 and were signed by:

Mr S C Wheatley - Director

| WHEAT WAFFLES LTD (REGISTERED NUMBER: 13900161) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2026 TO 31 MAY 2026

1. | STATUTORY INFORMATION

| Wheat Waffles Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| Financial instruments

| The company only enters into basis financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans from related parties.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| WHEAT WAFFLES LTD (REGISTERED NUMBER: 13900161) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 MAY 2026 TO 31 MAY 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL (2026 - 1 ).

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2026 | 3,250 |  |

| Disposals | (3,250 | ) |

| At 31 May 2026 | - |  |

| AMORTISATION

| At 1 May 2026 | 2,600 |  |

| Eliminated on disposal | (2,600 | ) |

| At 31 May 2026 | - |  |

| NET BOOK VALUE

| At 31 May 2026 | - |  |

| At 30 April 2026 | 650 |  |

| WHEAT WAFFLES LTD (REGISTERED NUMBER: 13900161) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 MAY 2026 TO 31 MAY 2026

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2026 | 5,806 |  |

| Disposals | (5,806 | ) |

| At 31 May 2026 | - |  |

| DEPRECIATION

| At 1 May 2026 | 4,167 |  |

| Eliminated on disposal | (4,167 | ) |

| At 31 May 2026 | - |  |

| NET BOOK VALUE

| At 31 May 2026 | - |  |

| At 30 April 2026 | 1,639 |  |

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST OR VALUATION

| At 1 May 2026 | 99,103 |  |

| Disposals | (103,708 | ) |

| Revaluations | 4,605 |  |

| At 31 May 2026 | - |  |

| NET BOOK VALUE

| At 31 May 2026 | - |  |

| At 30 April 2026 | 99,103 |  |

| Cost or valuation at 31 May 2026 is represented by:

| Totals

£ |

| Valuation in 2025 | 3,265 |  |

| Valuation in 2026 | 9,838 |  |

13,103 |  |

7. | PROVISIONS FOR LIABILITIES

| 31.5.26 |  | 30.4.26

£ | £ |

| Deferred tax | - |  | 5,173 |  |

| WHEAT WAFFLES LTD (REGISTERED NUMBER: 13900161) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 MAY 2026 TO 31 MAY 2026

7. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 May 2026 | 5,173 |  |

| Movement |

| Balance at 31 May 2026 | 5,173 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.26 |  | 30.4.26

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |