Registered number: 16458913
Wayra Topco Limited
Unaudited
For the Period Ended 26 December 2025
Wayra Topco Limited
Company Information
2
Directors' Report
3
Statement of Financial Position
5
Notes to the Financial Statements
6
1
Company Information
Directors
A O Fischer (appointed 19 May 2025)
M Perez Corral (appointed 19 May 2025)
Registered number
Registered office
2
Wayra Topco Limited
Directors' Report
For The Period Ended 26 December 2025
The Directors present their report and the financial statements for the period ended 26 December 2025.
Principal activity
The Company's principal activity during the period was that of a holding company, and it is expected that the Company will continue to operate as a holding company for the foreseeable future.
Directors
The Directors who served during the period:
M Perez Corral (appointed 19 May 2025)
Directors' responsibilities statement
The Directors are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the Directors to prepare financial statements for each financial period. Under that law the Directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.
In preparing these financial statements, the Directors are required to:
select suitable accounting policies for the Company's financial statements and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
3
Wayra Topco Limited
Directors' Report
For The Period Ended 26 December 2025
Post balance sheet events
There have been no significant events affecting the Company since the year end.
Small companies exemption
In preparing this report, the Directors have taken advantage of the small companies exemption provided by section 415A of the Companies Act 2006.
This report was approved by the board and signed on its behalf:
| M Perez Corral | |
| Director | |
Date: 11 September 2026
4
Wayra Topco Limited
Registered number: 16458913
Statement of Financial Position
as at 26 December 2025
Note
| 2025
£
000
| |||
|---|---|---|---|---|
Investments
|
5
|
-
)
| ||
-
)
| ||||
Current assets
|
)
| |||
Debtors
|
-
)
| |||
)
| ||||
Creditors: amounts falling due within one year
|
6
|
-
)
| ||
)
| ||||
Net assets
|
-
)
| |||
)
| ||||
Capital and reserves
|
)
| |||
Called up share capital
|
7
|
-
)
| ||
Total capital and reserves
|
-
)
|
The financial statements were approved and authorised for issue by the board and were signed on its behalf:
| M Perez Corral | |
| Director |
Date: 11 September 2026
The notes 6 on to 8 form part of these financial statements.
5
Wayra Topco Limited
1.
General information
The Company is a private company limited by shares and is incorporated and registered in England and Wales. The registration number of the Company is 16458913. The address of the registered office is C/O Rubicon Partners, 8-12 York Gate, London, NW1 4QG.
The Company was incorporated on 19 May 2025. The financial statements are for the Company's first financial period for the 8-month period ended 26 December 2025.
2.
Accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated.
a.
Basis of preparation of financial statements
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in note 3.
b.
Exemption from consolidated accounts
The Company, and the group, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and the group are considered eligible for the exemption from preparing consolidated accounts.
c.
Going concern
d.
Valuation of investments
6
Wayra Topco Limited
3.
Judgments in applying accounting policies and key sources of estimation uncertainty
In applying the accounting policies, the directors are required to make judgements, estimates and assumptions affecting the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates and assumptions.
An estimate or judgement may be considered critical if it involves matters that are highly uncertain or where different estimation methods could reasonably have been used, or if changes in the estimate that would have a material impact on the Group's results are likely to occur from period to period. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.
There are no significant judgements or key sources of estimation uncertainty that management considers necessary todisclose in these financial statements.
4.
Employees
The average monthly number of employees, including the directors, during the period was as follows:
Period ended 26 December 2025 No.
| ||
|---|---|---|
Directors
|
2
)
|
The directors did not receive any remuneration for their services to the Company during the period.
5.
Fixed asset investments
Invest- ments in subsidia- ries
£
000
| Total
£
000
| |||
|---|---|---|---|---|
Cost or valuation
|
)
|
)
| ||
At incorporation 19 May 2025
|
-
)
|
-
)
| ||
Additions
|
-
)
|
-
)
| ||
At 26 December 2025
|
-
)
|
-
)
|
7
Wayra Topco Limited
5.
Fixed asset investments
Subsidiary undertakings
| ||||||
|---|---|---|---|---|---|---|
The following were subsidiary undertakings of the Company:
| ||||||
Name
|
Country
|
Nature of business
|
Holding
| |||
Wayra Holdings Limited
|
UK
|
Holding company
|
100%
|
6.
Creditors: amounts falling due within one year
7.
Called up share capital
Allotted, called up and fully paid
| Period ended 26 December
2025
£
000
| |
|---|---|---|
1 Ordinary share of £1 each
|
-
)
|
At incorporation on 19 May 2025, the Company issued 1 ordinary share with a nominal value of £1 at par value.
The ordinary shares entitle each holder to one voting right.
8.
Post balance sheet events
There have been no significant events affecting the Company since the year end.
9.
Controlling party
The ultimate controlling party of the Company is Rubicon Partners VI Nominee Limited, a company incorporated and registered in England and Wales, by virtue of its majority shareholding in Wayra Topco Limited.
8