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Registered number: 13941029 WCW INVESTMENTS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
WCW INVESTMENTS LIMITED REGISTERED NUMBER: 13941029 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 1,773,680 |  | 1,092,680
|  |  | 1,773,680 |  | 1,092,680
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 5,371 |  | 5,335 |
Cash at bank and in hand | 6 | 3,049 |  | 8,352 |
|  | 8,420 |  | 13,687 |
Creditors: amounts falling due within one year | 7 | (1,703,938) |  | (1,072,327) |
Net current liabilities |  |  | (1,695,518) |  | (1,058,640)
Total assets less current liabilities |  |  | 78,162 |  | 34,040
Net assets |  |  | 78,162 |  | 34,040
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 78,062 |  | 33,940
|  |  | 78,162 |  | 34,040
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 February 2026.
B J White
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
WCW INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
The company is a company limited by shares and is registered in England and Wales. Its registered office is Purelake House, 7 Plaistow Lane, Bromley, Kent, BR1 4DS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 2
WCW INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
Page 3
WCW INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Investment property
|  | Long term leasehold investment property
|  | £
| Valuation |
| At 1 July 2024 | 1,092,680
| Additions at cost | 681,000
| At 30 June 2025 | 1,773,680
The 2025 valuations were made by the directors, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 1,092,680 | 1,092,680
|  | 1,092,680 | 1,092,680
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 3,547 | 3,548
| Other debtors | 100 | 100
| Prepayments and accrued income | 1,724 | 1,687
|  | 5,371 | 5,335
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,049 | 8,352
|  | 3,049 | 8,352
Page 4
WCW INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 73 | 73
| Amounts owed to group undertakings | 1,685,857 | 1,057,517
| Corporation tax | 14,708 | 10,962
| Accruals and deferred income | 3,300 | 3,775
|  | 1,703,938 | 1,072,327
8. | Related party transactions
| Purelake New Homes Limited, a company registered in England and Wales, is a fellow subsidiary of Purelake Propertles Limited. During the year the company purchased property from Purelake New Homes Limited of £Nil (2024: £1,092.680). At the year end the company owed Purelake New Homes Limited £1,004,857 (2024: £1,057,517).
9. | Controlling party
The ultimate controlling party is Purelake Properties Limited, whose registered address is Purelake House, 7 Plaistow Lane, Bromley, BR1 4DS The company is exempt from producing consolidated accounts under s400 of the Companies Act 2006; it is included in the consolidated accounts of its parent company Purelake Properties Limited.
10. | Auditors' information
The auditors' report on the financial statements for the year ended 30 June 2025 was unqualified. The audit report was signed on 19 February 2026 by Jonathan Gorridge FCA (Senior statutory auditor) on behalf of MWS Accountants Limited.
Page 5