REGISTERED NUMBER: 03227833 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

S Wolf Estates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Wolf

Mrs A S Wolf

SECRETARY:

S A Wolf

REGISTERED OFFICE:

Cae Caw Barn

Penalt

Monmouth

Monmouthshire

NP25 4RP

REGISTERED NUMBER:

03227833 (England and Wales)

ACCOUNTANTS:

SA Accountancy

5 Victoria Street

Cinderford

Gloucestershire

GL14 2ET

FIXED ASSETS

Tangible assets

4

780,376

864,340

CURRENT ASSETS

Cash at bank and in hand

51,269

60,420

CREDITORS

Amounts falling due within one year

5

2,489

6,103

NET CURRENT ASSETS

48,780

54,317

TOTAL ASSETS LESS CURRENT LIABILITIES

829,156

918,657

CAPITAL AND RESERVES

Called up share capital

250,002

250,002

Revaluation reserve

6

479,926

559,926

Retained earnings

99,228

108,729

SHAREHOLDERS' FUNDS

829,156

918,657

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2025 and were signed on its behalf by:

S A Wolf - Director

1.	STATUTORY INFORMATION

S Wolf Estates 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 August 2024

860,000

3,164

34,915

631

898,710

Disposals

-

-

(12,200

)

-

(12,200

)

Revaluations

(80,000

)

-

-

-

(80,000

)

At 31 July 2025

780,000

3,164

22,715

631

806,510

DEPRECIATION

At 1 August 2024

-

3,164

30,724

482

34,370

Charge for year

-

-

1,048

22

1,070

Eliminated on disposal

-

-

(9,306

)

-

(9,306

)

At 31 July 2025

-

3,164

22,466

504

26,134

NET BOOK VALUE

At 31 July 2025

780,000

-

249

127

780,376

At 31 July 2024

860,000

-

4,191

149

864,340

Cost or valuation at 31 July 2025 is represented by:

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2025

780,000

3,164

22,715

631

806,510

If Freehold property had not been revalued they would have been included at the following historical cost:

31.7.25

31.7.24

£

£

Cost

300,074

300,074

Value of land in freehold land and buildings

300,074

300,074

Freehold property were valued on an open market basis on 31 July 2025 by Roscoe Rogers & Knight, Estate Agents .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Taxation and social security

95

3,583

Other creditors

2,394

2,520

2,489

6,103

6.

RESERVES

Revaluation

reserve

£

At 1 August 2024

559,926

Property revaluation

(80,000

)

At 31 July 2025

479,926

7.	RELATED PARTY DISCLOSURES

The controlling party is S A Wolf.