REGISTERED NUMBER: 01553138 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WAYSEAL SECURITIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D E M Thomas

C M L Perring

SECRETARY:

C M L Perring

REGISTERED OFFICE:

Lancaster House

Barrack Lane

Windsor

Berks

SL4 1HD

REGISTERED NUMBER:

01553138 (England and Wales)

ACCOUNTANTS:

C B Heslop & Company Limited

Chartered Accountants

1 High Street

Thatcham

Berks

RG19 3JG

FIXED ASSETS

Investments

4

185,984

153,761

CURRENT ASSETS

Debtors

5

84,881

143,741

CREDITORS

Amounts falling due within one year

6

2,000

5,097

NET CURRENT ASSETS

82,881

138,644

TOTAL ASSETS LESS CURRENT LIABILITIES

268,865

292,405

PROVISIONS FOR LIABILITIES

7

8,357

2,223

NET ASSETS

260,508

290,182

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

260,506

290,180

SHAREHOLDERS' FUNDS

260,508

290,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

C M L Perring - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

153,761

Additions

11,219

Disposals

(11,252

)

Revaluations

32,256

At 31 December 2025

185,984

NET BOOK VALUE

At 31 December 2025

185,984

At 31 December 2024

153,761

If fixed asset investments had not been revalued to fair value they would have been included at historical cost of £142,000. The investments were valued at 31/12/2025 by Quilter Cheviot.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

71,703

129,447

Other debtors

13,178

14,294

84,881

143,741

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Tax

-

3,097

Accrued expenses

2,000

2,000

2,000

5,097

7.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

8,357

2,223

Deferred

tax

£

Balance at 1 January 2025

2,223

Charge to Income Statement during year

6,134

Balance at 31 December 2025

8,357

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 January 2025

290,180

Profit for the year

30,326

Dividends

(60,000

)

At 31 December 2025

260,506

The above retained earnings contain non-distributable reserves of £35,627 made up as follows:

£

Revaluation of investments to fair value

43,984

Deferred tax on revaluation of investments to fair value

(8,357

)

35,627

10.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Wayseal Investments Limited registered in England, of which the ultimate controlling parties are D E M Thomas, C M L Perring and M E J Thomas.

Wayseal Investments Limited is also the immediate parent company, within the group, which will draw up consolidated financial statements.