REGISTERED NUMBER: 00843041 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

W.A.C. INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr G R Atkin

Mr J J Caldwell

Mr I N Caldwell

SECRETARY:

Mr J J Caldwell

REGISTERED OFFICE:

8 West Of St. Laurence

Old Warwick Road

Rowington

Warwickshire

CV35 7AB

REGISTERED NUMBER:

00843041 (England and Wales)

ACCOUNTANTS:

Michael Harwood & Co

Chartered Accountants

Greville House

10 Jury Street

Warwick

Warwickshire

CV34 4EW

FIXED ASSETS

Tangible assets

4

381,088

381,361

CURRENT ASSETS

Debtors

5

941

1,839

Cash at bank

44,811

30,175

45,752

32,014

CREDITORS

Amounts falling due within one year

6

11,501

4,624

NET CURRENT ASSETS

34,251

27,390

TOTAL ASSETS LESS CURRENT LIABILITIES

415,339

408,751

PROVISIONS FOR LIABILITIES

7

75,272

75,259

NET ASSETS

340,067

333,492

CAPITAL AND RESERVES

Called up share capital

8

1,350

1,350

Fair value reserve

9

325,582

325,582

Retained earnings

13,135

6,560

SHAREHOLDERS' FUNDS

340,067

333,492

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 10 September 2025 and were signed on its behalf by:

Mr J J Caldwell - Director

1.	STATUTORY INFORMATION

W.A.C. Investments 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.

Furniture and fittings

-

15% on cost

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.

Other income

Rental income is measured at the fair value of the consideration received or receivable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Furniture

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

380,000

27,899

407,899

DEPRECIATION

At 1 April 2024

-

26,538

26,538

Charge for year

-

273

273

At 31 March 2025

-

26,811

26,811

NET BOOK VALUE

At 31 March 2025

380,000

1,088

381,088

At 31 March 2024

380,000

1,361

381,361

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

630

Prepayments and accrued income

941

1,209

941

1,839

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Deposit held

895

875

Trade creditors

-

300

Tax

5,330

1,716

Accruals and deferred income

5,276

1,733

11,501

4,624

7.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

75,272

75,259

Deferred

tax

£

Balance at 1 April 2024

75,259

Charge to Statement of Income and Retained Earnings during year

13

Balance at 31 March 2025

75,272

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

450

Ordinary A shares

1

450

450

450

Ordinary B shares

1

450

450

450

Ordinary C shares

1

450

450

1,350

1,350

9.

RESERVES

Fair

value

reserve

£

At 1 April 2024

and 31 March 2025

325,582