Wingardium Holdings Limited

(Registration number: 09287102)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Investments	4	2,147,723	2,147,723
Current assets
Debtors	5	310,017	-
Creditors: Amounts falling due within one year	6	(674,981)	(149,969)
Net current liabilities		(364,964)	(149,969)
Net assets		1,782,759	1,997,754
Capital and reserves
Called up share capital	7	1,111	1,111
Share premium reserve		681,389	681,389
Profit and loss account		1,100,259	1,315,254
Total equity		1,782,759	1,997,754

For the financial 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.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised for issue by the Board on 27 August 2026 and signed on its behalf by:
 

.........................................

J W Woollam
Director

Wingardium Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	Statutory information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
One The Square
Temple Quay
Bristol
BS1 6DG
England

2	Accounting policies

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

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

Group accounts not prepared
The financial statements contain information about Wingardium Holdings Limited as an individual entity and do not contain consolidated financial information of its group. The company has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

Investments
Investment in subsidiaries are measured at cost less impairment.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity over which the company has significant influence and that is neither a subsidiary nor an interest in a joint venture. Investments in associates are measured at cost less impairment.

Wingardium Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similiar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends
 

Dividends distributed to the company’s shareholders are recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Investments

	2025 £	2024 £
Investments in subsidiaries	2,147,723	2,147,723

Wingardium Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025