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Company registration number: 14561726







FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 DECEMBER 2024


WIMBLEDON PARK II LIMITED






































img3cf7.png                        

 


WIMBLEDON PARK II LIMITED
 


 
COMPANY INFORMATION


Directors
X Ju 
T J Munn (appointed 28 March 2024)




Registered number
14561726



Registered office
4th Floor
95 Gresham Street

London

EC2V 7AB




Independent auditors
Menzies LLP
Chartered Accountants & Statutory Auditor

4th Floor

95 Gresham Street

London

EC2V 7AB





 


WIMBLEDON PARK II LIMITED
REGISTERED NUMBER:14561726



BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
2,771,483
1,605,421

  
2,771,483
1,605,421

Current assets
  

Debtors: amounts falling due within one year
 5 
3,476,301
-

Cash at bank and in hand
  
218,947
27,959

  
3,695,248
27,959

Creditors: amounts falling due within one year
 6 
(415,289)
(74,095)

Net current assets/(liabilities)
  
 
 
3,279,959
 
 
(46,136)

Total assets less current liabilities
  
6,051,442
1,559,285

Creditors: amounts falling due after more than one year
 7 
(6,066,747)
(1,559,500)

  

Net liabilities
  
(15,305)
(215)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(15,405)
(315)

  
(15,305)
(215)


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 statement of comprehensive income 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 on 13 May 2025.




X Ju
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 


WIMBLEDON PARK II LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Wimbledon Park II Ltd is a private company, limited by shares, registered in England and Wales, company registration number 14561726. The registered office is stated on the company information page. There is no principle place of business.
The company was incorporated and began trading on 29 December 2022. The prior period financial statements cover the long period ending 31 December 2023.  Consequently, comparative amounts for the statement of comprehensive income and the related notes are not entirely comparable.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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

Borrowing costs

All borrowing costs are capitalised as investment property.

 
2.3

Investment property

Investment property is carried at fair value determined annually by the directors in consultation with external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

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.

 
2.6

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.

  
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 2

 


WIMBLEDON PARK II LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2023 - 1).


4.


Investment property


Property held for develop-ment

£



Valuation


At 1 January 2024
1,605,421


Additions at cost
1,166,062



At 31 December 2024
2,771,483

The historical cost of the investment property at the balance sheet date is £2,771,483 (2023: £1,605,421). Included within this are capitalised interest and finance charges incurred during the course of the development of £173,158 (2023: £12,455).
The 2024 valuations were made by the directors, on an open market value for existing use basis.




5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
3,465,037
-

Other debtors
11,264
-

3,476,301
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
86,020
61,640

Other creditors
261,875
-

Accruals and deferred income
67,394
12,455

415,289
74,095


Page 3

 


WIMBLEDON PARK II LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
4,271,540
-

Amounts owed to related undertakings
179,520
77,975

Amounts owed to group undertakings
1,615,687
1,481,525

6,066,747
1,559,500



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£



Amounts falling due 2-5 years

Bank loans
4,271,540
-

Amounts owed to related undertakings
179,520
-

Amounts owed to group undertakings
1,615,687
-


6,066,747
-

Amounts falling due after more than 5 years

Amounts owed to related undertakings
-
77,975

Amounts owed to group undertakings
-
1,481,525

-
1,559,500

6,066,747
1,559,500


Bank loans totalling £4,271,540 are secured through fixed and floating charges over the assets of the Company.


9.


Controlling party

Swiss Life Holding AG, a company registered in Switzerland, is the parent company of the smallest group for which the consolidated financial statements are drawn up of which the company is a member. The parent company's registered office is General-Guisan-Quai 40, Zuerich, Zurich, 8022.


10.


Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2024 was unqualified.

The audit report was signed on 19 May 2025 by Ralph Mitchison FCA (Senior statutory auditor) on behalf of Menzies LLP.

 
Page 4