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core:OtherReservesSubtotal 2024-03-31 06218455 core:RetainedEarningsAccumulatedLosses 2024-03-31 06218455 core:LandBuildings 2025-03-31 06218455 core:PlantMachinery 2025-03-31 06218455 core:Vehicles 2025-03-31 06218455 core:FurnitureFittings 2025-03-31 06218455 core:OfficeEquipment 2025-03-31 06218455 core:NetGoodwill 2025-03-31 06218455 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 06218455 core:ListedExchangeTraded 2025-03-31 06218455 core:UnlistedNon-exchangeTraded 2025-03-31 06218455 core:LandBuildings 2024-03-31 06218455 core:PlantMachinery 2024-03-31 06218455 core:Vehicles 2024-03-31 06218455 core:FurnitureFittings 2024-03-31 06218455 core:OfficeEquipment 2024-03-31 06218455 core:NetGoodwill 2024-03-31 06218455 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 06218455 core:ListedExchangeTraded 2024-03-31 06218455 core:UnlistedNon-exchangeTraded 2024-03-31 06218455 core:LandBuildings 2024-04-01 2025-03-31 06218455 core:PlantMachinery 2024-04-01 2025-03-31 06218455 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2025-03-31 06218455 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 06218455 dpl:GroupUndertakings 2024-04-01 2025-03-31 06218455 dpl:ParticipatingInterests 2024-04-01 2025-03-31 06218455 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 06218455 core:ListedExchangeTraded 2024-04-01 2025-03-31 06218455 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 06218455 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 06218455 dpl:CostSales 2023-04-01 2024-03-31 06218455 dpl:DistributionCosts 2023-04-01 2024-03-31 06218455 core:LandBuildings 2023-04-01 2024-03-31 06218455 core:PlantMachinery 2023-04-01 2024-03-31 06218455 core:Vehicles 2023-04-01 2024-03-31 06218455 core:FurnitureFittings 2023-04-01 2024-03-31 06218455 core:OfficeEquipment 2023-04-01 2024-03-31 06218455 dpl:AdministrativeExpenses 2023-04-01 2024-03-31 06218455 core:NetGoodwill 2023-04-01 2024-03-31 06218455 core:IntangibleAssetsOtherThanGoodwill 2023-04-01 2024-03-31 06218455 dpl:GroupUndertakings 2023-04-01 2024-03-31 06218455 dpl:ParticipatingInterests 2023-04-01 2024-03-31 06218455 dpl:GroupUndertakings core:ListedExchangeTraded 2023-04-01 2024-03-31 06218455 core:ListedExchangeTraded 2023-04-01 2024-03-31 06218455 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 06218455 core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 06218455 core:NetGoodwill 2025-03-31 06218455 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 06218455 core:LandBuildings 2025-03-31 06218455 core:PlantMachinery 2025-03-31 06218455 core:Vehicles 2025-03-31 06218455 core:FurnitureFittings 2025-03-31 06218455 core:OfficeEquipment 2025-03-31 06218455 core:AfterOneYear 2025-03-31 06218455 core:WithinOneYear 2025-03-31 06218455 core:ListedExchangeTraded 2025-03-31 06218455 core:UnlistedNon-exchangeTraded 2025-03-31 06218455 core:ShareCapital 2025-03-31 06218455 core:SharePremium 2025-03-31 06218455 core:RevaluationReserve 2025-03-31 06218455 core:OtherReservesSubtotal 2025-03-31 06218455 core:RetainedEarningsAccumulatedLosses 2025-03-31 06218455 core:NetGoodwill 2024-03-31 06218455 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 06218455 core:LandBuildings 2024-03-31 06218455 core:PlantMachinery 2024-03-31 06218455 core:Vehicles 2024-03-31 06218455 core:FurnitureFittings 2024-03-31 06218455 core:OfficeEquipment 2024-03-31 06218455 core:AfterOneYear 2024-03-31 06218455 core:WithinOneYear 2024-03-31 06218455 core:ListedExchangeTraded 2024-03-31 06218455 core:UnlistedNon-exchangeTraded 2024-03-31 06218455 core:ShareCapital 2024-03-31 06218455 core:SharePremium 2024-03-31 06218455 core:RevaluationReserve 2024-03-31 06218455 core:OtherReservesSubtotal 2024-03-31 06218455 core:RetainedEarningsAccumulatedLosses 2024-03-31 06218455 core:NetGoodwill 2023-03-31 06218455 core:IntangibleAssetsOtherThanGoodwill 2023-03-31 06218455 core:LandBuildings 2023-03-31 06218455 core:PlantMachinery 2023-03-31 06218455 core:Vehicles 2023-03-31 06218455 core:FurnitureFittings 2023-03-31 06218455 core:OfficeEquipment 2023-03-31 06218455 core:AfterOneYear 2023-03-31 06218455 core:WithinOneYear 2023-03-31 06218455 core:ListedExchangeTraded 2023-03-31 06218455 core:UnlistedNon-exchangeTraded 2023-03-31 06218455 core:ShareCapital 2023-03-31 06218455 core:SharePremium 2023-03-31 06218455 core:RevaluationReserve 2023-03-31 06218455 core:OtherReservesSubtotal 2023-03-31 06218455 core:RetainedEarningsAccumulatedLosses 2023-03-31 06218455 core:AfterOneYear 2024-04-01 2025-03-31 06218455 core:WithinOneYear 2024-04-01 2025-03-31 06218455 core:Non-currentFinancialInstruments core:CostValuation 2024-04-01 2025-03-31 06218455 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-01 2025-03-31 06218455 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-01 2025-03-31 06218455 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-01 2025-03-31 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WMG HOMES LIMITED

Registered Number
06218455
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

WMG HOMES LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Mrs M Goy
| Mr W Goy

Company Secretary | Mrs M Goy

Registered Address | 25 Mill Lane
| Woodhall Spa
| Lincoln
| LN10 6QZ

Registered Number | 06218455 (England and Wales)

WMG HOMES LIMITED
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 492 |  |  |  | 656
Investment property | 4 |  |  | 450,344 |  |  |  | 566,602
|  |  |  | 450,836 |  |  |  | 567,258
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 5,889 |  |  |  | 5,591 |  |
Cash at bank and on hand |  | 3,356 |  |  |  | 4,700 |  |
|  | 9,245 |  |  |  | 10,291 |  |
Creditors amounts falling due within one year | 6 | (103,179) |  |  |  | (243,075) |  |
Net current assets (liabilities) |  |  |  | (93,934) |  |  |  | (232,784)
Total assets less current liabilities |  |  |  | 356,902 |  |  |  | 334,474
Net assets |  |  |  | 356,902 |  |  |  | 334,474
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 356,802 |  |  |  | 334,374
Shareholders' funds |  |  |  | 356,902 |  |  |  | 334,474

- 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 1 December 2025, and are signed on its behalf by:
Mr W Goy Director Registered Company No. 06218455

WMG HOMES LIMITED
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
--- | ---
| These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

| Basis of preparation
--- | ---
| These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

| Turnover policy
--- | ---
| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax,returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

| Current taxation
--- | ---
| The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25

| Investment property
--- | ---
| Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss

| 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.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| 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.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 2,122 |  | 2,122
| At 31 March 25 | 2,122 |  | 2,122
| Depreciation and impairment
| At 01 April 24 | 1,466 |  | 1,466
| Charge for year | 164 |  | 164
| At 31 March 25 | 1,630 |  | 1,630
| Net book value
| At 31 March 25 | 492 |  | 492
| At 31 March 24 | 656 |  | 656

4. | Investment property
--- | ---
| The investment properties have been acquired in recent years. The directors are of the opinion that the cost of these properties is equivalent to the fair value. There has been no valuation of investment property by an independent valuer.

|  | £
| Fair value at 01 April 24 | 566,602
| Disposals | (116,258)
| At 31 March 25 | 450,344

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 760 |  | 472
| Other debtors | 4,667 |  | 4,667
| Prepayments and accrued income | 462 |  | 452
| Total | 5,889 |  | 5,591

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 5,768 |  | 14,059
| Other creditors | 96,176 |  | 228,503
| Accrued liabilities and deferred income | 1,235 |  | 513
| Total | 103,179 |  | 243,075