WAKALEO INVESTMENTS LIMITED


Directors	C SMART
	J F SMART


Registered Address	8 Duncan Gardens
	Purley On Thames
	Reading
	RG8 8DW


Registered Number	12378714 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		72,912		57,539
			72,912		57,539
Current assets
Cash at bank and on hand		154		352
		154		352
Creditors amounts falling due within one year	4	(40,264)		(40,264)
Net current assets (liabilities)			(40,110)		(39,912)
Total assets less current liabilities			32,802		17,627
Creditors amounts falling due after one year	5		(94,794)		(94,794)
Net assets			(61,992)		(77,167)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(61,994)		(77,169)
Shareholders' funds			(61,992)		(77,167)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 September 2026, and are signed on its behalf by:

J F SMART
Director
Registered Company No. 12378714

WAKALEO INVESTMENTS LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 January 25	57,539	57,539
Additions	15,373	15,373
At 31 December 25	72,912	72,912
Net book value
At 31 December 25	72,912	72,912
At 31 December 24	57,539	57,539

	Notes
	¹Other investments other than loans

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	37,144	37,144
Accrued liabilities and deferred income	3,120	3,120
Total	40,264	40,264

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	94,794	94,794
Total	94,794	94,794