Company registration number 01114340 (England and Wales)
Warleyminster Investments Limited
Unaudited Financial Statements
For the year ended 30 April 2025
Warleyminster Investments Limited
Contents
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 6
Warleyminster Investments Limited
Statement of financial position
As at 30 April 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
1,405,040
1,405,040
Investments
4
63,859
63,859
1,468,899
1,468,899
Current assets
Debtors
5
34,325
22,459
Cash at bank and in hand
29,545
64,025
63,870
86,484
Creditors: amounts falling due within one year
6
(1,082,355)
(1,126,347)
Net current liabilities
(1,018,485)
(1,039,863)
Net assets
450,414
429,036
Capital and reserves
Called up share capital
1,000
1,000
Fair value reserve
7
948,761
948,761
Distributable profit and loss reserves
(499,347)
(520,725)
Total equity
450,414
429,036
Warleyminster Investments Limited
Statement of financial position (continued)
As at 30 April 2025
30 April 2025
- 2 -

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 December 2025 and are signed on its behalf by:
Mr P B Pioli
Director
Company registration number 01114340 (England and Wales)
Warleyminster Investments Limited
Statement of changes in equity
For the year ended 30 April 2025
- 3 -
Share capital
Fair value reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 May 2023
1,000
723,721
(601,597)
123,124
Year ended 30 April 2024:
Profit and total comprehensive income
-
225,040
80,872
305,912
Balance at 30 April 2024
1,000
948,761
(520,725)
429,036
Year ended 30 April 2025:
Profit and total comprehensive income
-
-
21,378
21,378
Balance at 30 April 2025
1,000
948,761
(499,347)
450,414
Warleyminster Investments Limited
Notes to the financial statements
For the year ended 30 April 2025
- 4 -
1
Accounting policies
Company information

Warleyminster Investments Limited 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.

1.1
Basis of preparation

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 accounts have been prepared on a going concern basis on the grounds that the major creditor will not call in its debt until such time as the company can afford to make payment.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

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

1.3
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

1.4
Fixed asset investments

The investments are included as cost less provision for any permanent impairment.

1.5
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

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 liabilitles or other future taxable profits.

Warleyminster Investments Limited
Notes to the financial statements (continued)
For the year ended 30 April 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Investment property
2025
£
Fair value
At 1 May 2024 and 30 April 2025
1,405,040

Investment properties have been included on the balance sheet at the directors' assessment of their fair value.

4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
63,859
63,859
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
26,400
6,600
Other debtors
7,925
15,859
34,325
22,459
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
34,092
16,061
Other creditors
1,048,263
1,110,286
1,082,355
1,126,347
Warleyminster Investments Limited
Notes to the financial statements (continued)
For the year ended 30 April 2025
- 6 -
7
Fair value reserve
2025
2024
£
£
At the beginning of the year
948,761
723,721
Revaluation transfer
-
225,040
At the end of the year
948,761
948,761
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