Wroxton Properties Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00757967 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2024 to 31 March 2025

for

Wroxton Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

The Lord May

SECRETARY:

Shipton & Co.,Limited

REGISTERED OFFICE:

27-33 Spencer Street

Hockley

Birmingham

West Midlands

B18 6DL

REGISTERED NUMBER:

00757967 (England and Wales)

ACCOUNTANTS:

James, Stanley & Co. Limited

1,733 Coventry Road

South Yardley

Birmingham

West Midlands

B26 1DT

FIXED ASSETS

Investment property

5

450,000

CURRENT ASSETS

Debtors

6

38,177

34,511

CREDITORS

Amounts falling due within one year

7

1,334

NET CURRENT ASSETS

36,843

33,177

TOTAL ASSETS LESS CURRENT
LIABILITIES

486,843

483,177

PROVISIONS FOR LIABILITIES

6,253

NET ASSETS

480,590

476,924

CAPITAL AND RESERVES

Called up share capital

8

100

Fair value reserve

441,247

Retained earnings

39,243

35,577

SHAREHOLDERS' FUNDS

480,590

476,924

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 4 December 2025 and were signed by:

The Lord May - Director

1.	STATUTORY INFORMATION

Wroxton Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. There we no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents rental income receivable from properties.

Investment property

Investment property is included at fair value. Gains are recognised in the income statement. Deferred tax is provided on gains at the rate expected to apply when the property is sold. The fair value of the property is assessed with reference to the current anticipated market price which could be achieved were the property to be sold at the balance sheet date.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Leases

Rentals received under operating leases are credited to the profit and loss account as they fall due.

Accounting period

The company has extended its financial year-end therefore these financial statements are for a duration of fifteen months. Consequently, the results for the current period are not directly comparable with those of the previous year which covered twelve months.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

and 31 March 2025

450,000

NET BOOK VALUE

At 31 March 2025

450,000

At 31 December 2023

450,000

The investment property has been valued on 31 March 2025 by the company's director at fair value. The investment property is for own use within the group.

If the investment property had not been revalued it would have been included at the historical cost of £2,500 less aggregate depreciation of £1,550.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.12.23

£

Amounts owed by group undertakings

38,078

34,511

Prepayments and accrued income

99

-

38,177

34,511

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.12.23

£

Accruals and deferred income

1,334

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.12.23

value:

£

100

Ordinary Shares

£1

100

9.	CAPITAL COMMITMENTS

31.3.25

31.12.23

£

Contracted but not provided for in the

financial statements

-