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Registered Number: 13124591
England and Wales
WIBE PROPERTIES LTD
Abridged Accounts
Period of accounts Start date: 01 February 2024 End date: 31 January 2025

WIBE PROPERTIES LTD Contents Page For the year ended 31 January 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

WIBE PROPERTIES LTD Accountants' Report For the year ended 31 January 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of WIBE PROPERTIES LTD for the year ended 31 January 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WIBE PROPERTIES LTD for the year ended 31 January 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of WIBE PROPERTIES LTD, as a body, in accordance with the terms of our engagement letter dated 01 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of WIBE PROPERTIES LTD and state those matters that we have agreed to state to the Board of Directors of WIBE PROPERTIES LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WIBE PROPERTIES LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that WIBE PROPERTIES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of WIBE PROPERTIES LTD . You consider that WIBE PROPERTIES LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of WIBE PROPERTIES LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 January 2025. .................................................... PHS Associates Acc Co 223 St Albans Road Watford WD24 5BH 28 October 2025 1

WIBE PROPERTIES LTD Statement of Financial Position As at 31 January 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 748,671 |  | 316,335
|  | 748,671 |  | 316,335
Current assets |  |  |
Debtors |  | 1,407 |  | 2,815
Cash at bank and in hand |  | 4,480 |  | 17,556
|  | 5,887 |  | 20,371
Creditors: amount falling due within one year |  | (3,941) |  | (4,542)
Net current assets |  | 1,946 |  | 15,829
Total assets less current liabilities |  | 750,617 |  | 332,164
Creditors: amount falling due after more than one year |  | (745,577) |  | (327,224)
Net assets |  | 5,040 |  | 4,940
Capital and reserves |  |  |
Called up share capital | 4 | 2 |  | 2
Profit and loss account |  | 5,038 |  | 4,938
Shareholders' funds |  | 5,040 |  | 4,940
For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 28 October 2025 and were signed on its behalf by:
------------------------------- Dr Vindya Achalanka WIJERATNE Director | ------------------------------- Dr Isuru Nagitha Mahalie WIJERATNE Director
2

WIBE PROPERTIES LTD Notes to the Abridged Financial Statements For the year ended 31 January 2025
General Information WIBE PROPERTIES LTD is a private company, limited by shares, registered in England and Wales, registration number 13124591, registration address 27 Hillview Gardens, Harrow, England, HA2 6HJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Investment properties |  | Total
| £ |  | £
At 01 February 2024 | 316,335 |  | 316,335
Additions | 432,336 |  | 432,336
Disposals | - |  | -
At 31 January 2025 | 748,671 |  | 748,671
Depreciation
At 01 February 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 31 January 2025 | - |  | -
Net book values
Closing balance as at 31 January 2025 | 748,671 |  | 748,671
Opening balance as at 01 February 2024 | 316,335 |  | 316,335
4. | Share Capital Authorised 2 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
3