ACCOUNTS - Final Accounts preparation

Registered number: 16115501

W&D UK HOLDCO LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025


W&D UK HOLDCO LIMITED

COMPANY INFORMATION

Directors	S M Mello
	K K Mikkelsen


Company secretary	N Eckstein


Registered number	16115501


Registered office	19th Floor
	51 Lime Street
	London
	United Kingdom
	EC3M 7DQ


Independent auditor	Grant Thornton UK LLP
	Chartered Accountants & Statutory Auditor
	Victoria House
	199 Avebury Boulevard
	Milton Keynes
	MK9 1AU


W&D UK HOLDCO LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Statement of Changes in Equity	2
Notes to the Financial Statements	3 - 7


W&D UK HOLDCO LIMITED REGISTERED NUMBER:16115501

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025
Note		£

Fixed assets
Investments	4		1
Current assets
Debtors: amounts falling due within one year	5	1

Creditors: amounts falling due within one year	6	(1)
Net current assets			-
Total assets less current liabilities and net assets			1

Capital and reserves
Called up share capital			1
Total shareholders' funds			1

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S M Mello

Director

Date: 22 September 2026

The notes on pages 3 to 7 form part of these financial statements

Page 1


W&D UK HOLDCO LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 DECEMBER 2025

	Called up share capital	Total equity
	£	£
Contributions by and distributions to owners
Shares issued on incorporation	1	1
Total transactions with owners	1	1
At 31 December 2025	1	1

The notes on pages 3 to 7 form part of these financial statements.

Page 2


W&D UK HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

W&D UK Holdco Limited is a private company limited by shares, incorporated in England and Wales. Its registered number is 16115501 and its registered office is located at 19th Floor, 51 Lime Street, London, EC3M 7DQ, United Kingdom.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Going concern

The company is reliant on the continued financial support of its ultimate parent company, Walker & Dunlop, Inc. The directors have received written assurances from Walker & Dunlop, Inc. that it will continue to provide financial support during the going concern assessment period. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

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

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include other debtors, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

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W&D UK HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Financial instruments (continued)

Basic financial assets (continued)

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due within the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities.

Basic financial liabilities, which include other creditors, are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

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W&D UK HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Financial instruments (continued)

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

Employees

	The company has no employees other than the directors, who did not receive any remuneration.
	The company has no directors' remuneration as it is borne by another group company. It is not practicable to ascertain the proportion of the directors emoluments that specifically relate to this company.

4.	Fixed asset investments

		Investment in subsidiary
		£
	Cost
	Additions	1
	At 31 December 2025	1

	Net book value
	At 31 December 2025	1

Page 5


W&D UK HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Subsidiary undertaking
The following was a subsidiary undertaking of the company:
Name	Registered office	Class of shares	Holding

W&D UK PVT Ltd

19th Floor, 51 Lime Street, London, United Kingdom, EC3M 7DQ

Ordinary

100%

5.	Debtors: amounts falling due within one year

					2025
					£


	Amounts owed by group undertakings	1

Amounts owed by group undertakings are non-interest bearing, unsecured and repayable on demand.

6.	Creditors: amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	1

Amounts owed to group undertakings are non-interest bearing, unsecured and repayable on demand.

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		1 Ordinary share of £1.00	1

On incorporation on 3 December 2024, the company issued one Ordinary share of £1.00 at par value, for intercompany consideration.

8.	Subsequent events

There have been no significant events affecting the company since the reporting date.

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W&D UK HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Related party transactions

The company is a 100% subsidiary of Walker & Dunlop, Inc. It therefore utilizes the exemption contained in paragraph 3(c) of FRS 102 Related Party Disclosures not to disclose any transactions with any entities for which 100% of the voting rights are controlled as part of the group. The company's ultimate parent undertaking and controlling party is Walker & Dunlop, Inc., a company incorporated in the United States of America. Copies of the consolidated financial statements may be obtained from its official website detailed in note 10, and are also publicly available through the U.S. Securities and Exchange Commission at www.sec.gov.

10.	Controlling party

The immediate parent company is WD-UK HOLDCO, LLC, a company incorporated in the United States of America.

The largest and smallest group in which the company's results are included is the consolidated accounts of its ultimate parent company, Walker & Dunlop, Inc., whose principal place of business is at 7272 Wisconsin Avenue, Suite 1300, Bethesda, Maryland 20814 a company incorporated in the United States of America. These consolidated accounts are available to the public and may be obtained from www.walkerdunlop.com.

11.	Auditor's information

The auditor's report on the financial statements for the period ended 31 December 2025 was unqualified.

The audit report was signed on 22 September 2026 by Taras Kulyk ACCA (Senior Statutory Auditor) on behalf of Grant Thornton UK LLP.

Page 7