Winnie & Freddy (UK) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12110494 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

Winnie & Freddy (UK) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W Y W Cheung

W Y Chu

REGISTERED OFFICE:

6 Brassie Wood

Chelmsford

Essex

CM3 3FQ

REGISTERED NUMBER:

12110494 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

4,126

2,784

4,126

2,784

CURRENT ASSETS

Stocks

600

700

Debtors

6

6,520

6,048

Cash at bank

2,846

2,496

9,966

9,244

CREDITORS

Amounts falling due within one year

7

39,273

68,044

NET CURRENT LIABILITIES

(29,307

)

(58,800

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(25,181

)

(56,016

)

CAPITAL AND RESERVES

Called up share capital

9

4

Retained earnings

(25,185

)

(56,020

)

SHAREHOLDERS' FUNDS

(25,181

)

(56,016

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2026 and were signed on its behalf by:

W Y Chu - Director

W Y W Cheung - Director

1.	STATUTORY INFORMATION

Winnie & Freddy (UK) Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operation for the foreseeable future. The directors, who are the major creditors have confirmed that they will continue to make sure funds as are needed by the company and in particular will not seek repayment of the amounts currently made available that would otherwise place the company in insolvency.

Based on this undertaking the directors believe that the company will have sufficient resources to enable it to continue normal trading operations for a period of at least twelve months from the date of approval of these financial statements, and therefore it is appropriate to prepare the financial statements on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on cost

Fixtures and fittings

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 August 2025

and 31 July 2026

4,990

AMORTISATION

At 1 August 2025

and 31 July 2026

4,990

NET BOOK VALUE

At 31 July 2026

-

At 31 July 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

COST

At 1 August 2025

4,825

43,232

48,057

Additions

-

3,066

At 31 July 2026

4,825

46,298

51,123

DEPRECIATION

At 1 August 2025

3,827

41,446

45,273

Charge for year

965

759

1,724

At 31 July 2026

4,792

42,205

46,997

NET BOOK VALUE

At 31 July 2026

33

4,093

4,126

At 31 July 2025

998

1,786

2,784

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

Trade debtors

1,066

2,098

Other debtors

5,454

3,950

6,520

6,048

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

Bank loans and overdrafts

-

695

Trade creditors

3,640

5,279

Taxation and social security

369

332

Other creditors

35,264

61,738

39,273

68,044

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.7.26

31.7.25

£

Within one year

-

12,192

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.26

31.7.25

value:

£

4

Ordinary

£1

4

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, the balance due to the directors were £28,844 (2025 - £58,481).