Registration number: 12749077

Wreybrook Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Wreybrook Limited

Company Information

Director

Mr Jamie Oliver Lyell Beare

Registered office

56 Queens Road London SW14 8PJ

Accountants

Michaelides Warner & Co 102 Fulham Palace Road London W6 9PL

Wreybrook Limited

(Registration number: 12749077)
Balance Sheet as at 31 July 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	603	853
Current assets
Investments	5	275	7,853
Cash at bank and in hand		5,800	8,248
		6,075	16,101
Creditors: Amounts falling due within one year	6	(6,467)	(16,692)
Net current liabilities		(392)	(591)
Net assets		211	262
Capital and reserves
Called up share capital	7	100	100
Retained earnings		111	162
Shareholders' funds		211	262

For the financial year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 September 2026
 

......................................... Mr Jamie Oliver Lyell Beare Director

Wreybrook Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
56 Queens Road
London
SW14 8PJ
England

These financial statements were authorised for issue by the director on 22 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Judgements

The director considers that there are no key judgements that management have made in the process of applying the company's accounting policies and that may have had a significant effect on the amounts recognised in the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Wreybrook Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	25% straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Wreybrook Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other creditors.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Wreybrook Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

4	Tangible assets

	Computer equipment £	Total £
Cost or valuation
At 1 August 2025	1,523	1,523
At 31 July 2026	1,523	1,523
Depreciation
At 1 August 2025	670	670
Charge for the year	250	250
At 31 July 2026	920	920
Carrying amount
At 31 July 2026	603	603
At 31 July 2025	853	853

5	Current asset investments

	2026 £	2025 £
Other investments	275	7,853

Wreybrook Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	127	127
Taxation and social security	4,060	1,316
Accruals and deferred income	1,320	1,320
Other creditors	960	13,929
	6,467	16,692

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8	Related party transactions

Transactions with the director

2026	At 1 August 2025 £	Advances to director £	At 31 July 2026 £
Mr Jamie Oliver Lyell Beare
Amount owed to/(from) director	13,929	(12,969)	960

2025	At 1 August 2024 £	Repayments by director £	At 31 July 2025 £
Mr Jamie Oliver Lyell Beare
Amount owed to/(from) director	12,358	1,571	13,929