Company No: 15550697 (England and Wales)

Contents

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

DIRECTOR

William Warren Langley (Appointed 09 March 2024)

REGISTERED OFFICE	The Coach House Southwood Farm
	Buckhurst Road
	Westerham
	TN16 2HR
	United Kingdom

COMPANY NUMBER

15550697 (England and Wales)

ACCOUNTANT	S&W Partners (South East) Limited
	Brockbourne House
	77 Mount Ephraim
	Royal Tunbridge Wells
	TN4 8BS

	Note	31.03.25
		£
Fixed assets
Investments	4	5,195,528
		5,195,528
Creditors: amounts falling due within one year	5	( 3,420)
Net current liabilities		(3,420)
Total assets less current liabilities		5,192,108
Net assets		5,192,108
Capital and reserves
Called-up share capital	6	5,195,528
Profit and loss account		( 3,420 )
Total shareholder's funds		5,192,108

For the financial period ending 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 member has not required the Company to obtain an audit of its financial statements for the financial period 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 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 Comprehensive Income has not been delivered.

The financial statements of Warren Property Company (Westerham) Limited (registered number: 15550697) were approved and authorised for issue by the Director on 29 December 2025. They were signed on its behalf by:

William Warren Langley Director

1. Accounting policies

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

General information and basis of accounting

Warren Property Company (Westerham) 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 The Coach House Southwood Farm, Buckhurst Road, Westerham, TN16 2HR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Warren Property Company (Westerham) Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Reporting period length

This is the Company's first year of preparing the financial statements, the reporting period length is 13 months.

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.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Critical accounting judgements and key sources of estimation uncertainty

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

In determining the value of the properties held by the Company, the directors consider all relevant available information, including but not limited to relevant valuation indices for properties of a similar type in the locations in which the properties are held. The directors will use their judgements in selecting and applying the indices as well as their experience within the industry to determine a suitable valuation for the revaluation of the properties within the year.

3. Employees

	Period from 09.03.24 to 31.03.25
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

4. Fixed asset investments

Investments in subsidiaries

	31.03.25
	£
Cost
At 09 March 2024	0
Additions	5,195,528
At 31 March 2025	5,195,528
Carrying value at 31 March 2025	5,195,528

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.03.2025	Held
Langscope Limited	The Coach House Southwood Farm, Buckhurst Road, Westerham Hill, Kent TN16 2HR	Other letting and operating of own or leased real estate	Ordinary	100.00%	Direct

5. Creditors: amounts falling due within one year

	31.03.25
	£
Other creditors	3,420

6. Called-up share capital

	31.03.25
	£
Allotted, called-up and fully-paid
5,195,528 Ordinary shares of £ 1.00 each	5,195,528

7. Related party transactions

During the period, 100% of the shares of Langscope Limited were transferred to this Company, from Mosach Property Limited.