WENLOCK INVESTMENTS LTD


Directors	HARGRAVE, Kirsty
	HARGRAVE, Paul David


Registered Address	11 Pengrove
	Shrewsbury
	SY3 7LE


Registered Number	12358598 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		3,277,619		3,218,226
			3,277,619		3,218,226
Current assets
Debtors	4	3,010		2,856
Cash at bank and on hand		366,480		444,347
		369,490		447,203
Net current assets (liabilities)			369,490		447,203
Total assets less current liabilities			3,647,109		3,665,429
Creditors amounts falling due after one year	5		(2,924,970)		(3,044,970)
Net assets			722,139		620,459
Capital and reserves
Called up share capital			30		30
Profit and loss account			722,109		620,429
Shareholders' funds			722,139		620,459

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 October 2025, and are signed on its behalf by:

HARGRAVE, Kirsty
Director
Registered Company No. 12358598

WENLOCK INVESTMENTS LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts
and value added taxes. Turnover includes revenue earned from the sale of goods and from the
rendering of services. Turnover from the sale of goods is recognised when the significant risks
and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering
of services is recognised by reference to the stage of completion of the contract. The stage of
completion of a contract is measured by comparing the costs incurred for work performed to date
to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date
of the transaction. At the end of each reporting period foreign currency monetary items are
translated at the closing rate of exchange. Non-monetary items that are measured at historical
cost are translated at the rate ruling at the date of the transaction. All differences are charged to
profit or loss.

	Current taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Current taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past
periods. A current tax asset is recognised in respect of a tax loss that can be carried back to
recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences
between the recognition of income and expenses in the financial statements and their inclusion in
tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been
enacted or substantively enacted by the reporting date and that are expected to apply to the
reversal of the timing difference, except for revalued land and investment property where the tax
rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are
not discounted.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any
accumulated impairment losses. Listed investments are measured at fair value. Unlisted
investments are measured at fair value unless the value cannot be measured reliably, in which
case they are measured at cost less any accumulated impairment losses. Changes in fair value
are included in the profit and loss account.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any
impairment losses for bad and doubtful debts. Loans and other financial assets are initially
recognised at transaction price including any transaction costs and subsequently measured at
amortised cost determined using the effective interest method, less any impairment losses for bad
and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 April 24	3,218,226	3,218,226
Revaluations	59,393	59,393
At 31 March 25	3,277,619	3,277,619
Net book value
At 31 March 25	3,277,619	3,277,619
At 31 March 24	3,218,226	3,218,226

	Notes
	¹Other investments other than loans

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	3,010	2,856
Total	3,010	2,856

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	2,924,970	3,044,970
Total	2,924,970	3,044,970

6.	Related party transactions
	There was no activity in the year to 31 March 2025. The balance owed to the shareholders as at the year end amounts to £2,924,970 (2024: £3,044,970).