Wayu Wind Limited Accounts






Wayu Wind Limited

	Company No. 16324195
		Information for Filing with The Registrar
		31 December 2025

The Directors present their report and the accounts for the period ended 31 December 2025.

Principal activities
The principal activity of the company during the period under review was that of a holding company.




Directors

The Directors who served at any time during the period were as follows:

C.E. Martel Kotsch
I. Martinez Sanchez








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

C.E. Martel Kotsch
Director
22 September 2026

at	31 December 2025
Company No.		16324195	Notes	2025
				£
Fixed assets



	Investments		5	283,177
				283,177
Current assets

	Debtors		6	6,576

	Cash at bank and in hand			176
				6,752
Creditors: Amount falling due within one year			7	(4,319)
Net current assets				2,433
Total assets less current liabilities				285,610




Net assets				285,610

Capital and reserves
	Called up share capital			285,356



	Profit and loss account		9	254

Total equity				285,610



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 22 September 2026 and signed on its behalf by:
C.E. Martel Kotsch
Director
22 September 2026

for the period ended 31 December 2025

General information

Wayu Wind Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 16324195

Its registered office is:

1st Floor, Born & Co.

Devonshire House

1 Mayfair Place

London

W1J 8AJ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Work in progress

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

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

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025
			Number	Number
		The average monthly number of employees (including directors) during the period:	2	2

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax
		Charge for the period	59

		Total corporation tax	59





		Tax on profit on ordinary activities	59

		(b) Factors affecting the total tax charge for the period


		0	£	£
		Profit on ordinary activities before tax	313	-

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	59	-





		Tax on profit on ordinary activities	59	-

5	Investments
			Investment in Subsidiaries	Total
			£	£
		Cost or valuation

		Additions	283,177	283,177


		At 31 December 2025	283,177	283,177
		Provisions/Impairment





		Net book values
		At 31 December 2025	283,177	283,177

6	Debtors
			2025
			£
		Trade debtors	6,576







			6,576

7	Creditors:
		amounts falling due within one year
			2025
			£






		Taxes and social security	59


		Accruals and deferred income	4,260
			4,319

Share Capital

Share capital comprises 100 £1 ordinary shares allocated, called up and fully paid.

Reserves

The profit and loss account includes all current and prior period retained profits and losses.

Related party disclosures

Key management personnel compensation

Transactions with related parties

Parent Company

The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:

M3 Renewable Investments LLC

The parent's registered office address is:

Room 21-14, Spider Business Center 21st Floor

Conrad Business Tower

SZR

Dubai

UAE