Waypark Capital Limited iXBRL

Waypark Capital Limited

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 December 2025

Waypark Capital Limited

DIRECTORS AND OTHER INFORMATION


Directors	Mr Michael Edward Riley
	Mr Nicolas Matias Vocos


Company Secretary	Eroica Management Services Limited


Company Registration Number	13550077


Registered Office and Business Address	4th Floor
	17-19 Maddox Street
	London
	W1S 2QH

Waypark Capital Limited

DIRECTORS' REPORT

for the financial year ended 31 December 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 December 2025.

Principal Activity

The company provides loan origination and servicing services.

Directors

The directors who served during the financial year are as follows:

Mr Michael Edward Riley

Mr Nicolas Matias Vocos

There were no changes in shareholdings between 31 December 2025 and the date of signing the financial statements.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of directors' Responsibilities and Declaration on Unaudited Financial Statements

General responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 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 and apply them consistently;

make judgements 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.

Directors' declaration on unaudited financial statements

In relation to the financial statements comprising the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes:

The directors approve these financial statements and confirm that they are responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgements underlying them. They have been prepared on the going concern basis on the grounds that the company will continue in business.

The directors confirm that they have made available all the company's accounting records and provided all the information, books and documents necessary for the compilation of the financial statements.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Michael Edward Riley

Director

30 June 2026

Waypark Capital Limited

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

	2025	2024
Notes	£	£

Turnover		70,750	55,740

Cost of sales		(44,375)	(63,346)
		─────────	─────────
Gross profit/(loss)		26,375	(7,606)

Administrative expenses		(1,951)	(81,068)
		─────────	─────────
Profit/(loss) before taxation		24,424	(88,674)

Tax on profit/(loss)	4	-	-
		─────────	─────────
Profit/(loss) for the financial year		24,424	(88,674)
		─────────	─────────
Total comprehensive income		24,424	(88,674)
		═════════	═════════

Waypark Capital Limited

Company Registration Number: 13550077

BALANCE SHEET

as at 31 December 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

2,607

Investments

101

101

─────────

Fixed Assets

101

2,708

─────────

Current Assets

Debtors

18,036

139,982

Cash and cash equivalents

3,966

13,805

─────────

22,002

153,787

─────────

Creditors: amounts falling due within one year

(566,828)

(683,647)

─────────

Net Current Liabilities

(544,826)

(529,860)

─────────

Total Assets less Current Liabilities

(544,725)

(527,152)

Creditors:

amounts falling due after more than one year

(41,997)

─────────

Net Liabilities

(544,725)

(569,149)

═════════

Capital and Reserves

Called up share capital

108

108

Retained earnings

(544,833)

(569,257)

─────────

Equity attributable to owners of the company

(544,725)

(569,149)

═════════

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 30 June 2026 and signed on its behalf by



________________________________
Mr Michael Edward Riley
Director

Waypark Capital Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 December 2025

	Called up	Retained	Total
	share	earnings
	capital
	£	£	£

At 1 January 2024	-	(480,583)	(480,583)
	─────────	─────────	─────────
Loss for the financial year	-	(88,674)	(88,674)
	─────────	─────────	─────────
At 31 December 2024	108	(569,257)	(569,149)
	─────────	─────────	─────────
Profit for the financial year	-	24,424	24,424
	─────────	─────────	─────────
At 31 December 2025	108	(544,833)	(544,725)
	═════════	═════════	═════════

Waypark Capital Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

General Information

Waypark Capital Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 13550077. The registered office of the company is 4th Floor, 17-19 Maddox Street, London, W1S 2QH which is also the principal place of business of the company. The company provides loan origination and servicing services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Cash flow statement

The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Consolidated accounts

The company is entitled to the exemption in Section 399 of the Companies Act 2006 from the obligation to prepare group accounts.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

25% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Investments

Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.

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 except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

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

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).


4.	Tax on profit/(loss)
		2025	2024
		£	£
	Analysis of charge in the financial year

	Current tax:
	Corporation tax	-	-
		═════════	═════════

	No charge to tax arises due to tax losses incurred.


5.	Tangible assets
		Plant and	Total
		machinery

		£	£
	Cost
	At 1 January 2025	6,172	6,172
	Disposals	(6,172)	(6,172)
		─────────	─────────
	At 31 December 2025	-	-
		─────────	─────────
	Depreciation
	At 1 January 2025	3,565	3,565
	On disposals	(3,565)	(3,565)
		─────────	─────────
	At 31 December 2025	-	-
		─────────	─────────
	Net book value
	At 31 December 2025	-	-
		═════════	═════════
	At 31 December 2024	2,607	2,607
		═════════	═════════


6.	Investments
		Group and	Total
		participating
		interests/
		joint ventures
	Investments	£	£
	Cost

	At 31 December 2025	101	101
		─────────	─────────
	Net book value
	At 31 December 2025	101	101
		═════════	═════════
	At 31 December 2024	101	101
		═════════	═════════


7.	Debtors	2025	2024
		£	£

	Trade debtors	7,689	-
	Amounts owed by connected parties (Note 12)	-	41,997
	Called up share capital not paid	108	108
	Prepayments and accrued income	10,239	97,877
		─────────	─────────
		18,036	139,982
		═════════	═════════


8.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Amounts owed to group undertakings	566,828	668,538
	Taxation (Note 10)	-	15,008
	Other creditors	-	101
		─────────	─────────
		566,828	683,647
		═════════	═════════


9.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Amounts owed to related parties (Note 12)	-	41,997
		═════════	═════════


10.	Taxation	2025	2024
		£	£

	Creditors:
	VAT	-	15,008
		═════════	═════════

11.

Capital commitments

The company had no material capital commitments at the financial year ended 31 December 2025.

12.

Related party transactions

The company has availed of the exemption under FRS 102 in relation to the disclosure of transactions with group undertakings.

Balance

Movement

Balance

Maximum

2025

in year

2024

in year

(41,997)

41,997

═════════

13.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.