ACCOUNTS - Final Accounts

Registered number: 16547130

WARMIA CAPITAL LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2026

WARMIA CAPITAL LIMITED

REGISTERED NUMBER: 16547130

BALANCE SHEET

AS AT 30 JUNE 2026

		2026
Note		£

Fixed assets
Investments	4		1
			1
Current assets
Cash at bank and in hand		130,986
		130,986
Creditors: amounts falling due within one year	5	(1,501)
Net current assets			129,485
Total assets less current liabilities			129,486

Net assets			129,486

Capital and reserves
Called up share capital			100
Profit and loss account			129,386
			129,486

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WARMIA CAPITAL LIMITED

REGISTERED NUMBER: 16547130

BALANCE SHEET (CONTINUED)

AS AT 30 JUNE 2026

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 year 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 profit and loss account 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:

................................................

Mr M S Bonham

Director

Date: 27 September 2026

The notes on pages 3 to 4 form part of these financial statements.

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WARMIA CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

1.	General information

The company is a private company limited by shares and incorporated in England, United Kingdom. The company is registered number is 16547130 and the registered office is 3rd Floor 24 Old Bond Street, London, United Kingdom, W1S 4AP.

The company incorporated on the 27 June 2025.

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

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.4

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.

Employees

The average monthly number of employees, including directors, during the year was 1.

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WARMIA CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

4.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	Additions	1
	At 30 June 2026	1

5.	Creditors: Amounts falling due within one year
		2026
		£

	Other creditors	1
	Accruals	1,500
		1,501

6.	Share capital
		2026
		£

		Allotted, called up and fully paid

		100 Ordinary Shares shares of £1.00 each	100

During the period the company issued 100 £1 Ordinary shares which were fully paid.

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