Company No: 15119840 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

William George Miles

REGISTERED OFFICE	Ground Floor Keble House
	Southernhay Gardens
	Exeter
	EX1 1NT
	United Kingdom

COMPANY NUMBER

15119840 (England and Wales)

ACCOUNTANT	Gravita Western Limited
	Keble House
	Southernhay Gardens
	Exeter
	EX1 1NT
	United Kingdom

	Note	30.11.2025		30.09.2024
		£		£
Fixed assets
Investments	3	1,657,260		1,289,420
		1,657,260		1,289,420
Current assets
Debtors	4	72,601		0
Cash at bank and in hand		691		8
		73,292		8
Creditors: amounts falling due within one year	5	( 1,029,038)		( 841,130)
Net current liabilities		(955,746)		(841,122)
Total assets less current liabilities		701,514		448,298
Net assets		701,514		448,298
Capital and reserves
Called-up share capital		100		100
Profit and loss account		701,414		448,198
Total shareholder's funds		701,514		448,298

For the financial period ending 30 November 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 member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of WG Miles Holdco Ltd (registered number: 15119840) were approved and authorised for issue by the Director on 26 August 2026. They were signed on its behalf by:

William George Miles Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

WG Miles Holdco Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ground Floor Keble House, Southernhay Gardens, Exeter, EX1 1NT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The reporting period length has been increased in order to bring it in to line with other group companies.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Period from 01.10.2024 to 30.11.2025		Year ended 30.09.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	1		1

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 October 2024	1,289,420		1,289,420
Additions	367,840		367,840
At 30 November 2025	1,657,260		1,657,260
Carrying value at 30 November 2025	1,657,260		1,657,260
Carrying value at 30 September 2024	1,289,420		1,289,420

4. Debtors

	30.11.2025		30.09.2024
	£		£
Other debtors	72,601		0

5. Creditors: amounts falling due within one year

	30.11.2025		30.09.2024
	£		£
Amounts owed to Group undertakings	445,380		300,023
Other creditors	583,658		541,107
	1,029,038		841,130

6. Related party transactions

Other related party transactions

Included in other creditors there are amounts owed to a subsidiary of £445,380 (2024: £300,023). The loan is interest free and carries no fixed terms of repayment.

Included in other creditors there are amounts owed to a company under common control of the directors of £71,500 (2024: £Nil). The loan is interest free and carries no fixed terms of repayment.