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REGISTERED NUMBER: 12460206 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

PW Commercial Property Limited

PW Commercial Property Limited (Registered number: 12460206)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PW Commercial Property Limited

Company Information
for the Year Ended 28 February 2025







DIRECTORS: P D Wakefield
J A Wakefield





REGISTERED OFFICE: 2 Church Street
Burnham
Buckinghamshire
SL1 7HZ





REGISTERED NUMBER: 12460206 (England and Wales)





ACCOUNTANTS: Sweeting & Smedley Limited
2 Church Street
Burnham
Buckinghamshire
SL1 7HZ

PW Commercial Property Limited (Registered number: 12460206)

Balance Sheet
28 February 2025

28.2.25 29.2.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 446 668
Investment property 5 418,051 441,068
418,497 441,736

CURRENT ASSETS
Debtors 6 30,866 799
Cash at bank 32,144 44,561
63,010 45,360
CREDITORS
Amounts falling due within one year 7 26,142 26,809
NET CURRENT ASSETS 36,868 18,551
TOTAL ASSETS LESS CURRENT
LIABILITIES

455,365

460,287

PROVISIONS FOR LIABILITIES 112 167
NET ASSETS 455,253 460,120

CAPITAL AND RESERVES
Called up share capital 635,000 635,000
Retained earnings (179,747 ) (174,880 )
455,253 460,120

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

PW Commercial Property Limited (Registered number: 12460206)

Balance Sheet - continued
28 February 2025


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

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 28 August 2025 and were signed on its behalf by:





P D Wakefield - Director


PW Commercial Property Limited (Registered number: 12460206)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

PW Commercial Property 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.

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

Investment property
Investment property held on short leases of less than 50 years are depreciated over the remaining lease term on a straight line basis.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

PW Commercial Property Limited (Registered number: 12460206)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2024
and 28 February 2025 891
DEPRECIATION
At 1 March 2024 223
Charge for year 222
At 28 February 2025 445
NET BOOK VALUE
At 28 February 2025 446
At 29 February 2024 668

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2024
and 28 February 2025 505,906
DEPRECIATION
At 1 March 2024 64,838
Charge for year 23,017
At 28 February 2025 87,855
NET BOOK VALUE
At 28 February 2025 418,051
At 29 February 2024 441,068

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Other debtors 30,866 799

PW Commercial Property Limited (Registered number: 12460206)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade creditors - 282
Taxation and social security 5,000 5,989
Other creditors 21,142 20,538
26,142 26,809

8. SECURED DEBTS

PW Commercial Property Limited has provided a guarantee to Lloyds Bank PLC in regard to the liabilities of JW Commercial Property Limited, a company under common control. Lloyds Bank PLC holds a registered charge over the assets of PW Commercial Property Limited.

9. OTHER FINANCIAL COMMITMENTS

The financial commitments of the company as at 28 February 2025 , not included on the balance sheet amounted to £32,733.