WRH NG15 LTD - Accounts

WRH NG15 LTD
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

WRH NG15 LTD Accountants' Report For the year ended 31 March 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Akhter's Limited Accountants and Business Advisors 64 Castle Boulevard Nottingham NG7 1FN 12 December 2025 1

WRH NG15 LTD
Accountants' Report
For the year ended 31 March 2025

Accountants report

You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Akhter's Limited Accountants and Business Advisors
64 Castle Boulevard
Nottingham
NG7 1FN
12 December 2025

1

WRH NG15 LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,770,000	1,770,000
		1,770,000	1,770,000
Current assets
Debtors		0	21,561
Cash at bank and in hand		4,786	8,597
		4,786	30,158
Creditors: amount falling due within one year		(10,116)	(946)
Net current assets		(5,330)	29,212

Total assets less current liabilities		1,764,670	1,799,212
Creditors: amount falling due after more than one year		(1,415,804)	(1,404,509)
Net assets		348,866	394,703

Capital and reserves
Called up share capital	4	4	4
Revaluation Reserves		840,816	840,816
Profit and loss account		(491,954)	(446,117)
Shareholders' funds		348,866	394,703

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 12 December 2025 and were signed by:

-------------------------------
Jingyi Yang
Director

2

WRH NG15 LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

WRH NG15 LTD is a private company, limited by shares, registered in England and Wales, registration number 12436467, registration address 128 City Road, London, EC1V 2NX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of rental income received by the company.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

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.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 April 2024	1,770,000	1,770,000
Additions	-	-
Disposals	-	-
At 31 March 2025	1,770,000	1,770,000
Depreciation
At 01 April 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2025	-	-
Net book values
Closing balance as at 31 March 2025	1,770,000	1,770,000
Opening balance as at 01 April 2024	1,770,000	1,770,000

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Ordinary shares of £2.00 each	4		4
	4		4

5.

Prior Year Adjustment

During the year, the company identified that the mortgage liability had been incorrectly classified in the prior year as falling due within one year. The mortgage is a long-term liability and should have been classified as falling due after more than one year. The comparative figures have been restated accordingly. This adjustment had no impact on profit, net assets, or equity; it affects presentation only.

3

Registered Number: 12436467
England and Wales
WRH NG15 LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025