REGISTERED NUMBER: 03653775 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

WILLBROOK PROPERTIES LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr David Mark Tomlin

Mr John Derek Box

SECRETARY:

Mr David Mark Tomlin

REGISTERED OFFICE:

9 Kerry Street

Horsforth

Leeds

LS18 4AW

REGISTERED NUMBER:

03653775 (England and Wales)

ACCOUNTANTS:

Syers McGill

9 Kerry Street

Horsforth

Leeds

West Yorkshire

LS18 4AW

FIXED ASSETS

Tangible assets

4

22

25

Investment property

5

350,000

350,000

350,022

350,025

CURRENT ASSETS

Debtors

6

1,334

1,271

Cash at bank

21,326

14,811

22,660

16,082

CREDITORS

Amounts falling due within one year

7

9,061

20,509

NET CURRENT ASSETS/(LIABILITIES)

13,599

(4,427

)

TOTAL ASSETS LESS CURRENT LIABILITIES

363,621

345,598

PROVISIONS FOR LIABILITIES

9

21,121

14,582

NET ASSETS

342,500

331,016

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

342,400

330,916

SHAREHOLDERS' FUNDS

342,500

331,016

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

Mr David Mark Tomlin - Director

1.	STATUTORY INFORMATION

Willbrook Properties Ltd. 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,113

1,276

2,389

DEPRECIATION

At 1 April 2024

1,088

1,276

2,364

Charge for year

3

-

3

At 31 March 2025

1,091

1,276

2,367

NET BOOK VALUE

At 31 March 2025

22

-

22

At 31 March 2024

25

-

25

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

350,000

NET BOOK VALUE

At 31 March 2025

350,000

At 31 March 2024

350,000

Investment properties were valued on an open market basis on 31 March 2025 by a director who is a member of RICS.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors and prepayments

1,334

1,271

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

15,798

Trade creditors

3,472

2,472

Tax

4,228

608

Accruals and deferred income

1,361

1,631

9,061

20,509

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

-

15,798

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

21,121

14,582

Deferred

tax

£

Balance at 1 April 2024

14,582

Charge to the income statement

6,539

during year

Balance at 31 March 2025

21,121

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 April 2024

330,916

Profit for the year

11,484

At 31 March 2025

342,400

12.	RELATED PARTY DISCLOSURES

The company has directors in common with Tomlin's Property Services Limited.

During the period, the company incurred management fees totalling £4,215 (2024: £4,728) from Tomlin's Property Services Limited.

13.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of its directors.