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REGISTERED NUMBER: 01019313 (England and Wales)

WH & A RICHARDSON (PROPERTIES) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

WH & A RICHARDSON (PROPERTIES) LIMITED (REGISTERED NUMBER: 01019313)

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 30 April 2023

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WH & A RICHARDSON (PROPERTIES) LIMITED

COMPANY INFORMATION

For The Year Ended 30 April 2023

| DIRECTORS: | Mrs J Richardson

| W H Richardson

| SECRETARY: | Mrs J Richardson

| REGISTERED OFFICE: | Hilden Park House

| 79 Tonbridge Road

| Hildenborough

| Kent

| TN11 9BH

| REGISTERED NUMBER: | 01019313 (England and Wales)

| ACCOUNTANTS: | Hilden Park Accountants Limited

| Chartered Accountants

| Hilden Park House

| 79 Tonbridge Road

| Hildenborough

| Tonbridge

| Kent

| TN11 9BH

WH & A RICHARDSON (PROPERTIES) LIMITED (REGISTERED NUMBER: 01019313)

ABRIDGED BALANCE SHEET

30 April 2023

| 30/4/23 | 30/4/22 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,792 |  | 2,241 |  |

Investment property | 5 | 1,575,000 |  | 1,545,000 |  |

1,576,792 |  | 1,547,241 |  |

CURRENT ASSETS

Debtors | 7,681 |  | 7,550 |  |

Cash at bank | 677,059 |  | 649,290 |  |

684,740 |  | 656,840 |  |

CREDITORS

Amounts falling due within one year | 600,829 |  | 601,681 |  |

NET CURRENT ASSETS | 83,911 |  | 55,159 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,660,703 |  | 1,602,400 |  |

PROVISIONS FOR LIABILITIES | 254,471 |  | 248,771 |  |

NET ASSETS | 1,406,232 |  | 1,353,629 |  |

CAPITAL AND RESERVES

Called up share capital | 1,600 |  | 1,600 |  |

Retained earnings | 1,404,632 |  | 1,352,029 |  |

SHAREHOLDERS' FUNDS | 1,406,232 |  | 1,353,629 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

WH & A RICHARDSON (PROPERTIES) LIMITED (REGISTERED NUMBER: 01019313)

ABRIDGED BALANCE SHEET - continued

30 April 2023

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 September 2023 and were signed on its behalf by:

W H Richardson - Director

WH & A RICHARDSON (PROPERTIES) LIMITED (REGISTERED NUMBER: 01019313)

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 30 April 2023

1. | STATUTORY INFORMATION

| WH & A Richardson (Properties) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax, of rent receivable during the period. Turnover is recognised according to the period the properties were rented.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on reducing balance

| Office equipment | - | 20% on reducing balance

| Investment property

| Investment properties are revalued annually and the aggregate surplus or deficit transferred to a revaluation reserve. No depreciation or amortisation is provided in respect of freehold investment properties or leasehold investment properties with over 20 years remaining on the lease.

| The directors consider that this accounting policy results in the accounts giving a true and fair view. Depreciation or amortisation is only one of the factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

WH & A RICHARDSON (PROPERTIES) LIMITED (REGISTERED NUMBER: 01019313)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 April 2023

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2022 - NIL).

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2022

| and 30 April 2023 | 7,215 |  |

| DEPRECIATION

| At 1 May 2022 | 4,974 |  |

| Charge for year | 449 |  |

| At 30 April 2023 | 5,423 |  |

| NET BOOK VALUE

| At 30 April 2023 | 1,792 |  |

| At 30 April 2022 | 2,241 |  |

5. | INVESTMENT PROPERTY

| The 2022 valuations were made by the directors on an open market value for existing use basis. On an historic cost basis these would have been included at an original cost of £148,898 (2021: £148,898).

| Fair value at 30 April 2023 is represented by:

£ |

| Valuation in 2023 | 1,575,000 |  |

6. | ULTIMATE CONTROLLING PARTY

| The ultimate parent company is W. H. & J. Richardson (Holdings) Limited, a company registered in England and Wales.

| The registered office is as follows:

| Hilden Park House

| 79 Tonbridge Road

| Hildenborough

| Tonbridge

| Kent

| TN11 9BH

| W. H. Richardson, a Director, controls the company by virtue of his shareholding in the company, together with his shareholding in the parent com pany W. H. & J. Richardson (Holdings) Limited.