Registration number: 14533040

Waymor Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Waymor Limited

Company Information

Directors

Ms Talia Mor Mr Ofer Mor

Registered office

34 Holders Hill Drive London England NW4 1NJ

Accountants

Sterlings Ltd Chartered AccountantsLawford House Albert Place London N3 1QA

Waymor Limited

(Registration number: 14533040)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	715	954
Investment property	5	1,544,642	1,202,100
		1,545,357	1,203,054
Current assets
Debtors	6	5,599	8,352
Cash at bank and in hand		49,957	8,002
		55,556	16,354
Creditors: Amounts falling due within one year	7	(1,025,889)	(614,564)
Net current liabilities		(970,333)	(598,210)
Total assets less current liabilities		575,024	604,844
Creditors: Amounts falling due after more than one year	7	(659,086)	(659,080)
Net liabilities		(84,062)	(54,236)
Capital and reserves
Called up share capital	8	200	200
Profit and loss account		(84,262)	(54,436)
Shareholders' deficit		(84,062)	(54,236)

Waymor Limited

(Registration number: 14533040)
Balance Sheet as at 31 December 2025

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 September 2026 and signed on its behalf by:
 

......................................... Ms Talia Mor Director

Waymor Limited

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

1	General information

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

The address of its registered office is:
34 Holders Hill Drive
London
NW4 1NJ
England

These financial statements were authorised for issue by the Board on 9 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Waymor Limited

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

Asset class	Depreciation method and rate
Office equipment	25% - Reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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 similar 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. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Waymor Limited

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

3	Staff numbers

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

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	1,174	1,174
At 31 December 2025	1,174	1,174
Depreciation
At 1 January 2025	220	220
Charge for the year	239	239
At 31 December 2025	459	459
Carrying amount
At 31 December 2025	715	715
At 31 December 2024	954	954

5	Investment properties

	2025 £
At 1 January 2025	1,202,100
Additions	342,542
At 31 December 2025	1,544,642

There has been no valuation of investment property by an independent valuer.

6

Debtors

Current	2025 £	2024 £
Prepayments	5,568	8,352
Other debtors	31	-
	5,599	8,352

Waymor Limited

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

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	480	480
Other creditors	1,025,409	614,084
	1,025,889	614,564

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	659,086	659,080

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A shares of £1 each	100	100	100	100
Ordinary B shares of £1 each	100	100	100	100
	200	200	200	200

Waymor Limited

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

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	659,086	659,080

10	Related party transactions

Within other creditors, the sum of £945,409 (2024 – £614,085) is owed to the directors of the company. The loans are provided interest free and are unsecured. There are no formal terms and conditions regarding repayment of the loans.

Within other creditors, the sum of £80,000 (2024: £Nil) is owed to the parties related to the directors. There are no formal terms and conditions regarding repayment of the loans.

12 Ultimate controlling party

There is no overall control of the company by any one person.