Wicklow Pavilion Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13947609

Wicklow Pavilion Limited

Filleted Financial Statements

31 December 2025

Wicklow Pavilion Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Director's responsibilities statement	1

Statement of financial position	2

Notes to the financial statements	3

Wicklow Pavilion Limited

Director's Responsibilities Statement

Year ended 31 December 2025

The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Wicklow Pavilion Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	183,372	166,305

Current assets

Debtors	6	33,879	52,721
Cash at bank and in hand		1,222,470	834,139
		------------	---------
		1,256,349	886,860

Creditors: amounts falling due within one year	7	278,954	305,471
		------------	---------
Net current assets		977,395	581,389
		------------	---------
Total assets less current liabilities		1,160,767	747,694
		------------	---------
Net assets		1,160,767	747,694
		------------	---------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	1,159,767	746,694
	------------	---------
Shareholders funds	1,160,767	747,694
	------------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 21 August 2026 , and are signed on behalf of the board by:

Mr C P W Fielding
Director

Company registration number: 13947609

Wicklow Pavilion Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgements, estimates and assumptions that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: (i) Purchase recognition – Directors recognise the purchases when significant risks and rewards of ownership are passed to them as buyer. They consider this has taken place on delivery and therefore record all deliveries not yet invoiced as accruals at the year end. (iii) Useful economic life of fixed assets – The annual depreciation and amortisation charges are based upon management’s assessment of the useful economic lives and residual values of the company's tangible assets. These are re-assessed annually and amended where necessary.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 2 ).

5. Tangible assets

	Land	Plant and machinery	Equipment	Total
	£	£	£	£
Cost
At 1 January 2025	164,378	2,123	1,411	167,912
Additions	–	20,636	–	20,636
	---------	--------	-------	---------
At 31 December 2025	164,378	22,759	1,411	188,548
	---------	--------	-------	---------
Depreciation
At 1 January 2025	–	1,204	403	1,607
Charge for the year	–	3,216	353	3,569
	---------	--------	-------	---------
At 31 December 2025	–	4,420	756	5,176
	---------	--------	-------	---------
Carrying amount
At 31 December 2025	164,378	18,339	655	183,372
	---------	--------	-------	---------
At 31 December 2024	164,378	919	1,008	166,305
	---------	--------	-------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	31,730	51,740
Other debtors	2,149	981
	--------	--------
	33,879	52,721
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	4,965	3,468
Corporation tax	128,411	83,963
Other creditors	145,578	218,040
	---------	---------
	278,954	305,471
	---------	---------

8. Summary audit opinion

The auditor's report dated 27 August 2026 was unqualified .

The senior statutory auditor was Dominic Wood , for and on behalf of Burgess Hodgson Audit Limited .

9. Director's advances, credits and guarantees

At the balance sheet date an amount of £98,003 (2024: £132,121) was owed to the company director. This loan has been provided interest free.

10. Related party transactions

At the balance sheet date an amount of £30,075 (2024: £65,919) was owed to a relative of the company director. Interest is charged on this loan at a rate of 3.5% per year.