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COMPANY REGISTRATION NUMBER: 05137479
Wolf Rock Properties Limited
Filleted Unaudited Financial Statements
31 May 2025
Wolf Rock Properties Limited
Statement of Financial Position
31 May 2025
2025
2024
Note
£
£
£
Current assets
Cash at bank and in hand
261
303
Creditors: amounts falling due within one year
4
42,348
41,963
-------
-------
Net current liabilities
42,087
41,660
-------
-------
Total assets less current liabilities
( 42,087)
( 41,660)
-------
-------
Capital and reserves
Called up share capital
1
1
Profit and loss account
( 42,088)
( 41,661)
-------
-------
Shareholders deficit
( 42,087)
( 41,660)
-------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 May 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:
R.S. Milne
Director
Company registration number: 05137479
Wolf Rock Properties Limited
Notes to the Financial Statements
Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered and trading in England and Wales with the company number 05137479 . The address of the registered office is 8 Jury Street, Warwick, CV34 4EW. The company also trades from an address in England.
2. Statement of compliance
The financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102') and Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the company and rounded to the nearest £.
Going concern
The continuation of the company's affairs is dependent upon the support of the director. These accounts have been prepared on a going concern basis which assumes their support will be continued for the foreseeable future.
Judgements in applying accounting policies and key sources of estimation in uncertainty
In preparing these financial statements the directors/members have had to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. Estimates and associated assumptions are based on historic experience and various other factors including expectations of future events that are believed to be reasonable under the circumstances, however actual results may differ from these estimates. For this reporting date there are no significant judgements, estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities.
Financial instruments
The company only has basic financial instruments. - Financial Assets Financial assets comprise items such as cash at bank and in hand and trade and other debtors. These are initially recorded at cost on the date they originate, the company considers evidence of impairment for all individual elements comprising financial assets and any subsequent impairment is recognised in profit and loss. - Financial liabilities Financial liabilities comprise items such as corporation and other taxes, bank and other loans, accruals and trade and other creditors. These are initially recorded at cost on the date they originate, net of transaction costs where applicable, the company considers evidence of impairment for all individual elements comprising financial liabilities and any subsequent impairment is recognised in profit and loss.
4. Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
42,348
41,963
-------
-------
5. Trading losses
The company has trading losses of £26,400 carried forward at the balance sheet date.
6. Director's advances, credits and guarantees
At the reporting date the directors loan account was in credit by £41,933 (2024: 41,433). There is no fixed term for repayment and no interest is charged.
7. Related party transactions
The company was under the control of R. Milne during the current and previous period.