Company No: 01240543 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Karen Elaine Gallagher
	Neville-Walter Peachey
	Sara-Ann Peachey
	Dawn Peachey

REGISTERED OFFICE	82 Church Road
	West Row
	Bury St. Edmunds
	IP28 8PF
	United Kingdom

COMPANY NUMBER

01240543 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	6,245,000		6,245,000
		6,245,000		6,245,000
Current assets
Debtors	5	859,192		94,395
Cash at bank and in hand		11,372		14,952
		870,564		109,347
Creditors: amounts falling due within one year	6	( 589,142)		( 86,642)
Net current assets		281,422		22,705
Total assets less current liabilities		6,526,422		6,267,705
Provision for liabilities	7	( 573,208)		( 573,208)
Net assets		5,953,214		5,694,497
Capital and reserves
Called-up share capital	8	154		154
Share premium account		2,173,946		2,173,946
Revaluation reserve		1,719,624		1,719,624
Profit and loss account		2,059,490		1,800,773
Total shareholders' funds		5,953,214		5,694,497

For the financial year ending 31 March 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of N.W. Peachey Properties (West Row) Limited (registered number: 01240543) were approved and authorised for issue by the Board of Directors on 11 December 2025. They were signed on its behalf by:

Neville-Walter Peachey Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

N.W. Peachey Properties (West Row) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 82 Church Road, West Row, Bury St. Edmunds, IP28 8PF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery etc.	15 - 20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		5

3. Dividends on equity shares

	2025		2024
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Interim dividend for the financial year ended 31 March 2025 of £Nil (2024: £9,000) per ordinary 'A' share	0		18,000

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 April 2024	6,245,000		3,300		6,248,300
At 31 March 2025	6,245,000		3,300		6,248,300
Accumulated depreciation
At 01 April 2024	0		3,300		3,300
At 31 March 2025	0		3,300		3,300
Net book value
At 31 March 2025	6,245,000		0		6,245,000
At 31 March 2024	6,245,000		0		6,245,000

5. Debtors

	2025		2024
	£		£
Short term loans to associates	25,223		31,651
Other debtors	833,969		62,744
	859,192		94,395

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	86,239		74,666
Other creditors	502,903		11,976
	589,142		86,642

7. Provision for liabilities

	2025		2024
	£		£
Deferred tax	573,208		573,208

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2 Ordinary A shares of £ 1.00 each	2		2
2 Ordinary B shares of £ 1.00 each	2		2
150 Ordinary shares of £ 1.00 each	150		150
	154		154

9. Related party transactions

Transactions with the entity's directors

At the end of the reporting period, there was a balance due to the director of £492,418.98 .

There are no fixed-terms for repayment and no interest is charged on this loan.