ACCOUNTS - Final Accounts preparation

Registered number: 15992950

WINNETOU LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2025

WINNETOU LIMITED

REGISTERED NUMBER: 15992950

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025
Note		£

Fixed assets
Investments			976
			976
Current assets
Debtors: amounts falling due within one year	5	170,287
		170,287
Creditors: amounts falling due within one year	6	(29,370)
Net current assets			140,917
Total assets less current liabilities			141,893
Creditors: amounts falling due after more than one year	7		(150,000)

Net (liabilities)/assets			(8,107)

Capital and reserves
Called up share capital			1,000
Profit and loss account			(9,107)
			(8,107)

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WINNETOU LIMITED

REGISTERED NUMBER: 15992950

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 on 1 October 2026.

G Chodkowski

Director

The notes on pages 3 to 6 form part of these financial statements.

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WINNETOU LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

Winnetou Limited is a private company limited by shares and is incorporated in England. The address of the registered office is 85 Great Portland Street, First Floor, London, England, W1W 7LT.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 Company was incorporated on 2 October 2024, therefore the reporting period represents a period of 13 months.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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WINNETOU LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 0.

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	Additions	976
	At 31 October 2025	976

Debtors

					2025
					£


	Amounts owed by group undertakings	69,653
	Other debtors	100,634
		170,287

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WINNETOU LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

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

	Amounts owed to group undertakings	976
	Corporation tax	25,394
	Other creditors	500
	Accruals and deferred income	2,500
		29,370

7.	Creditors: Amounts falling due after more than one year
		2025
		£

	Other loans	150,000
		150,000

8.	Loans
	Analysis of the maturity of loans is given below:
		2025
		£



	Amounts falling due 2-5 years
	Other loans	150,000

		150,000

9.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100,000 Ordinary shares of £0.01 each	1,000

On 2 October 2024, the Company issued 100,000 Ordinary shares at their nominal value of £0.01.

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WINNETOU LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

10.	Related party transactions
	At the reporting date, the Company was owed £69,653 by a subsidiary company. The balance is repayable on demand and interest is charged on the outstanding balance at a rate of 3.75%. At the reporting date, the Director owed the company £75,240. The balance is repayable on demand and interest is charged on the outstanding balance at a rate of 3.75%.

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