WILTON CONFECTIONERIES (UK) LTD

Registered number

14661649

Filleted Accounts

31 December 2025

WILTON CONFECTIONERIES (UK) LTD
Registered number:		14661649
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,359,538			1,366,859

Current assets
Stocks		277,823			253,770
Debtors	4	27,042			3,876
Cash at bank and in hand		65,969			8,724
		370,834			266,370

Creditors: amounts falling due within one year	5	(273,348)			(188,014)

Net current assets			97,486			78,356

Total assets less current liabilities			1,457,024			1,445,215

Creditors: amounts falling due after more than one year	6		(1,425,000)			(1,425,000)


Net assets			32,024			20,215

Capital and reserves
Called up share capital			100			100
Profit and loss account			31,924			20,115

Shareholder's funds			32,024			20,215

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A Georgiou
Director
Approved by the board on 21 September 2026

WILTON CONFECTIONERIES (UK) LTD
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from property rentals receivable. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from property rentals is recognised by reference to date the rentals become due and receivable.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	10% to 25% on reducing balance basis
	Fixtures, fittings, tools and equipment	10% to 25% on reducing balance basis

	Investment properties
	Investment properties are included in the accounts at fair value and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			-		-


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	1,248,227		138,492		1,386,719
	Additions	-		8,643		8,643
	At 31 December 2025	1,248,227		147,135		1,395,362

	Depreciation
	At 1 January 2025	-		19,860		19,860
	Charge for the year	-		15,964		15,964
	At 31 December 2025	-		35,824		35,824

	Net book value
	At 31 December 2025	1,248,227		111,311		1,359,538
	At 31 December 2024	1,248,227		118,632		1,366,859


4	Debtors			2025		2024
£					£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest			22,247		-
	Other debtors			4,795		3,876
				27,042		3,876


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			105		14,219
	Amounts owed to parent undertaking			250,501		167,564
	Corporation tax			5,197		-
	Taxation and social security costs			16,876		4,923
	Other creditors			669		1,308
				273,348		188,014


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Amounts owed to parent undertaking			1,425,000		1,425,000


7	Controlling party

	The ultimate parent undertaking is Wilton Patisserie Limited, a company registered in England and Wales. The ultimate controlling parties are Mr A Georgiou and Mr C Neokleous, the directors, by virtue of their shareholdings in the ultimate parent undertaking. Advantage has been taken of the exemption in FRS102 not to disclose related party transactions with the parent company, as Wilton Confectioneries (UK) Ltd is wholly owned by the parent company.


8	Other information

	WILTON CONFECTIONERIES (UK) LTD is a private company limited by shares and incorporated in England. Its registered office is:
	49-53 Chase Side
	Southgate
	London
	N14 5BU