Welmanne_Dival_Investments_Ltd_31_Mar_2025_companies_house_set_of

Welmanne Dival Investments Ltd

Report to the board of directors on the preparation of the unaudited statutory financial statements of Welmanne Dival Investments Ltd

Year ended

31 March 2025

As described on the statement of financial position, the Board of Directors of

Welmanne Dival Investments Ltd

are responsible for the preparation of the

financial statements

for the year ended

31 March 2025

, which comprise the income statement, statement of total comprehensive income, statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

WD Associates

Cardinal Point

Park Road

RICKMANSWORTH

WD3 1RE

United Kingdom

Date:

9 October 2025

Welmanne Dival Investments Ltd

Statement of Financial Position

31 March 2025

		2025		2024
	Note	£		£
Fixed assets
Intangible assets	5	275		275
Tangible assets	6	424,286		379,455
Investments	7	28,000		28,000
		452,561		407,730
Current assets
Stocks		812		1,193
Investments	8	40,000		27,500
Cash at bank and in hand		41,191		39,743
		82,003		68,436
Creditors: amounts falling due within one year	9	(5,213	)	(6,017	)
Net current assets		76,790		62,419
Total assets less current liabilities		529,351		470,149
Creditors: amounts falling due after more than one year	10	(16,487	)	(19,392	)
Net assets		512,864		450,757
Capital and reserves
Called up share capital		36,000		36,000
Revaluation reserve		444,561		399,730
Profit and loss account		32,303		15,027
Shareholders funds		512,864		450,757

For the 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.

These

financial statements

were approved by the board of directors and authorised for issue on

9 October 2025

, and are signed on behalf of the board by:

M De Vidal

Director

Company registration number:

08484135

Welmanne Dival Investments Ltd

Notes to the Financial Statements

Year ended

31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Cardinal Point

Park Road

Rickmansworth

Hertfordshire

WD3 1RE

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment	15% on the written down value basis
Fixtures and fittings	15% on the written down value basis

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024:

5 Intangible assets

	Goodwill
	£
Cost
At 1 April 2024 and 31 March 2025	275
Amortisation
At 1 April 2024 and 31 March 2025	-
Carrying amount
At 31 March 2025	275
At 31 March 2024	275

6 Tangible assets

	Land and buildings	Plant and machinery etc.	Total
	£	£	£
Cost or valuation
At 1 April 2024	377,082	10,624	387,706
Revaluations	45,250	-	45,250
At 31 March 2025	422,332	10,624	432,956
Depreciation
At 1 April 2024	-	8,251	8,251
Charge	-	419	419
At 31 March 2025	-	8,670	8,670
Carrying amount
At 31 March 2025	422,332	1,954	424,286
At 31 March 2024	377,082	2,373	379,455

7 Investments

	Loans to group undertakings and participating interests
	£
Cost
At 1 April 2024	28,000
At 31 March 2025	28,000
Impairment
At 1 April 2024 and 31 March 2025	-
Carrying amount
At 31 March 2025	28,000
At 31 March 2024	28,000

8 Investments

	2025		2024
	£		£
Other current asset investments	40,000		27,500

9 Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	2,905	2,906
Amounts owed to group undertakings and undertakings in which the company has a participating interest	938	1,741
Other creditors	1,370	1,370
	5,213	6,017

10 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans and overdrafts	16,487		19,392