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COMPANY REGISTRATION NUMBER: 15652491

Woodmill Properties Limited

Filleted Unaudited Financial Statements

30 April 2025

Woodmill Properties Limited

Statement of Financial Position

30 April 2025

| 2025
Note | £

Fixed assets

Investments | 4 | 25,625

Current assets

Cash at bank and in hand | 3,221

Creditors: amounts falling due within one year | 5 | 31,000
| --------
Net current liabilities | 27,779
| --------
Total assets less current liabilities | ( 2,154)

Provisions | 447
| -------
Net liabilities | ( 2,601)
| -------

Capital and reserves

Called up share capital | 6 | 200
Profit and loss account | ( 2,801)
| -------
Shareholders deficit | ( 2,601)
| -------

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 comprehensive income has not been delivered.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Woodmill Properties Limited

Statement of Financial Position (continued)

30 April 2025
These financial statements were approved by the board of directors and authorised for issue on 14 January 2026 , and are signed on behalf of the board by:

C Hodson-Walker
Director

Company registration number: 15652491

Woodmill Properties Limited

Notes to the Financial Statements

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Salloways Croft, Woodmill, Yoxall, Burton On Trent, DE13 8PG, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 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 entity.
Disclosure exemptions
The entity satisfies the criteria of being a small entity as defined in FRS102 and section 382 of the Companies Act 2006 and has taken advantage of the disclosure exemptions available under FRS102.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Investments

| Other investments other than loans
| £
Cost |
At 1 May 2024 | –
Additions | 25,625
| --------
At 30 April 2025 | 25,625
| --------
Impairment |
At 1 May 2024 and 30 April 2025 | –
| --------

Carrying amount |
At 30 April 2025 | 25,625
| --------

Fixed asset investments represents the costs incurred to date on the purchase of an investment property which is under construction at the reporting date. Upon completion, the value of the investment property will be measured at fair value each subsequent year.
5. Creditors: amounts falling due within one year

| 2025
| £
Accruals and deferred income | 1,200
Director loan accounts | 29,800
| --------
| 31,000
| --------

6. Called up share capital
Issued, called up and fully paid

| 2025
| No. | £
Ordinary A shares of £ 1 each | 100 | 100
Ordinary B shares of £ 1 each | 100 | 100
| ---- | ----
| 200 | 200
| ---- | ----

Ordinary A shares rank equally for voting and distribution purposes and have full dividend rights. Ordinary B shares rank equally for distribution purposes but dividends can not be voted on.
7. Directors' advances, credits and guarantees
At the year end, a balance of £29,800 was owed by the company to B Hodson-Walker.
8. Related party transactions
During the year the company made payments of £25,625 to Woodmill Construction Limited, a company which has common directors and shareholders, in relation to the purchase of investment property currently under construction.