Company No: 14227783 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	P D Webb
	D A West

REGISTERED OFFICE	Unit 7 Maple Industrial Estate
	Maple Way
	Feltham
	TW13 7AW
	United Kingdom

COMPANY NUMBER

14227783 (England and Wales)

ACCOUNTANT	S&W Partners (Thames Valley) Limited
	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB

	Note	2026		2025
		£		£
Fixed assets
Investments	3	335,680		335,680
		335,680		335,680
Current assets
Debtors	4	2		2
		2		2
Creditors: amounts falling due within one year	5	( 335,582)		( 280,340)
Net current liabilities		(335,580)		(280,338)
Total assets less current liabilities		100		55,342
Creditors: amounts falling due after more than one year	6	0		( 55,242)
Net assets		100		100
Capital and reserves
Called-up share capital	7	100		100
Total shareholders' funds		100		100

For the financial year ending 30 April 2026 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of W&L Interiors Holdings Limited (registered number: 14227783) were approved and authorised for issue by the Board of Directors on 21 September 2026. They were signed on its behalf by:

P D Webb Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

W&L Interiors Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 7 Maple Industrial Estate, Maple Way, Feltham, TW13 7AW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of W&L Interiors Holdings Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

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.

Financial instruments

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Short term debtors are measured at transaction price less any provision for impairment. Loans receivable are measured initially at fair value, net of transaction costs and are subsequently carried at amortised costs using the effective interest method, less any provision for impairment.

Basic financial liabilities
Short term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are measured initially at fair value, net of transaction costs and are subsequently carried at amortised costs using the effective interest method.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 May 2025	335,680
At 30 April 2026	335,680
Carrying value at 30 April 2026	335,680
Carrying value at 30 April 2025	335,680

4. Debtors

	2026		2025
	£		£
Other debtors	2		2

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to Group undertakings	270,438		207,962
Other creditors	65,144		72,378
	335,582		280,340

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other creditors	0		55,242

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100