Wondercraft Tech Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15313019

		31 December 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		966		-

			966		-
CURRENT ASSETS
Debtors	5	10,510		10,510
Cash at bank and in hand		14,061		10,178

		24,571		20,688
Creditors: Amounts Falling Due Within One Year	6	(8,537 )		(23,382 )

NET CURRENT ASSETS (LIABILITIES)			16,034		(2,694 )

TOTAL ASSETS LESS CURRENT LIABILITIES			17,000		(2,694 )

NET ASSETS/(LIABILITIES)			17,000		(2,694 )

CAPITAL AND RESERVES
Called up share capital	7		10		10
Profit and Loss Account			16,990		(2,704 )

SHAREHOLDERS' FUNDS			17,000		(2,694)

For the period ending 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Youssef Rizk

Director

29/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Wondercraft Tech Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15313019 . The registered office is 5 Margaret Street, London, W1W 8RG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Accounting period

The financial statements cover the period from 1 December 2024 to 31 December 2025. The comparative period covered the 12 months ended 30 November 2024. Accordingly, the current accounting period is 13 months.

The comparative figures are therefore not directly comparable with those of the current period.

Transition to FRS 102 Section 1A

These financial statements are the first financial statements of the company prepared under FRS 102 Section 1A. Previously, the company prepared its financial statements under FRS 105.

The company has applied the transition requirements of Section 35 of FRS 102 in preparing these financial statements. The transition from FRS 105 to FRS 102 Section 1A has been considered in determining the appropriate recognition and measurement of assets and liabilities and the presentation of the financial statements.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33%

3. Average Number of Employees

Average number of employees, including directors, during the period was: 14 (2024: 6)

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Wondercraft Tech Ltd

Notes to the Financial Statements (continued)

For the Period 1 December 2024 to 31 December 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 December 2024	-
Additions	1,199

As at 31 December 2025	1,199

Depreciation
As at 1 December 2024	-
Provided during the period	233

As at 31 December 2025	233

Net Book Value
As at 31 December 2025	966

As at 1 December 2024	-

5. Debtors

	31 December 2025	30 November 2024
	£	£
Due within one year
Other debtors	10,510	10,510

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	30 November 2024
	£	£
Other creditors	4,512	2,226
Taxation and social security	4,025	21,156

	8,537	23,382

7. Share Capital

	31 December 2025	30 November 2024
	£	£
Allotted, Called up and fully paid	10	10

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