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Registered number: 12757516
White Elephant Properties Two Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
White Elephant Properties Two Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
White Elephant Properties Two Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 12757516

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,807,646 |  | 3,178,069
Investments | 5 |  | 1,329,075 |  | 1,309,264
|  |  | 4,136,721 |  | 4,487,333
CURRENT ASSETS
Debtors | 6 | 3,427,317 |  | 3,307,495 |
|  | 3,427,317 |  | 3,307,495 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,840 ) |  | (8,798,916 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,423,477 |  | (5,491,421 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,560,198 |  | (1,004,088 )
NET ASSETS/(LIABILITIES) |  |  | 7,560,198 |  | (1,004,088 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 8,990,864 |  | 100
Profit and Loss Account |  |  | (1,430,666 ) |  | (1,004,188 )
SHAREHOLDERS' FUNDS |  |  | 7,560,198 |  | (1,004,088)

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Emiliano Navajas Director
3rd October 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
White Elephant Properties Two Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
White Elephant Properties Two Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12757516 . The registered office is 103 High Street, WALTHAM CROSS, HERTFORDSHIRE, EN8 7AN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2024 | 3,291,693
Revaluations | (370,423 )
As at 31 December 2024 | 2,921,270
Amortisation
As at 1 January 2024 | 113,624
As at 31 December 2024 | 113,624
Net Book Value
As at 31 December 2024 | 2,807,646
As at 1 January 2024 | 3,178,069

5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 January 2024 | 1,309,264
Fair value adjustments | 19,811
As at 31 December 2024 | 1,329,075
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 1,329,075
As at 1 January 2024 | 1,309,264

Page 2
Page 3
White Elephant Properties Two Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,427,317 |  | 3,307,495

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,215 |  | 8,798,316
Accruals and deferred income | 625 |  | 600
| 3,840 |  | 8,798,916

8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 8,990,864 |  | 100

Page 3