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Registered number: 12749354 LWD PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
LWD PROPERTIES LIMITED REGISTERED NUMBER: 12749354 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 153,797 |  | 44,406 |
Cash at bank and in hand | 5 | 351,758 |  | 516,834 |
|  | 505,555 |  | 561,240 |
Creditors: amounts falling due within one year | 6 | (475,846) |  | (493,815) |
Net current assets |  |  | 29,709 |  | 67,425
Total assets less current liabilities |  |  | 29,709 |  | 67,425
Net assets |  |  | 29,709 |  | 67,425
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | 29,699 |  | 67,415
|  |  | 29,709 |  | 67,425
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 profit and loss account 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 9 October 2025.
Mr L W Doidge
Director
The notes on pages 3 to 5 form part of these financial statements. Page 1
LWD PROPERTIES LIMITED REGISTERED NUMBER: 12749354 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 Page 2
LWD PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
LWD Properties Limited is a private company, limited by shares, registered in England and Wales. The company's registered office address is 106 Treharris Street, Cardiff, Wales, CF24 3HP. The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are shown to the nearest (£). The principal activity of the company in the year under review was that buying and selling of own real estate. 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 | Going concern
The financial statements have been prepared on a going concern basis. The company has been able to finance, during the year and post year end, because of the support from the director. The advances made to date by the director is interest free and there are no set terms of repayment. The director is confident that the comany will be able to meet its obligations as they are due. The director has agreed to continue to support the company for a minimum of twelve months from the date of signing these financial statements. This support will be reviewed at that date.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
LWD PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
3. | Employees
| The average monthly number of employees, not including directors, during the year was 0 (2024 - 1).
4. | Debtors
Page 4
LWD PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 141,004 | 44,406
| Deferred taxation | 12,793 | -
|  | 153,797 | 44,406
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 351,758 | 516,834
|  | 351,758 | 516,834
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | - | 18,252
| Other creditors | 474,173 | 474,173
| Accruals and deferred income | 1,673 | 1,390
|  | 475,846 | 493,815
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