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COMPANY REGISTRATION NUMBER: 12039949

BWF Lettings Ltd

Filleted Unaudited Financial Statements

30 June 2025

BWF Lettings Ltd

Financial Statements

Year ended 30 June 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

BWF Lettings Ltd

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,124,729 |  | 1,124,729

Current assets

Debtors | 6 | 11,011 |  | – |
Cash at bank and in hand | 131,965 |  | 140,164 |
| --------- |  | --------- |
| 142,976 |  | 140,164 |

Creditors: amounts falling due within one year | 7 | 1,183,475 |  | 1,182,668 |
| ------------ |  | ------------ |
Net current liabilities |  | 1,040,499 |  | 1,042,504
|  | ------------ |  | ------------
Total assets less current liabilities |  | 84,230 |  | 82,225

Provisions

Taxation including deferred tax |  | 22,130 |  | 22,130
|  | -------- |  | --------
Net assets |  | 62,100 |  | 60,095
|  | -------- |  | --------

Capital and reserves

Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  | 62,000 |  | 59,995
|  | -------- |  | --------
Shareholders funds |  | 62,100 |  | 60,095
|  | -------- |  | --------

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 30 June 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 .

BWF Lettings Ltd

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 12 March 2026 , and are signed on behalf of the board by:

Mr D M A Ferriby |
Director |

Company registration number: 12039949

BWF Lettings Ltd

Notes to the Financial Statements

Year ended 30 June 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 Cutter House, Woodrolfe Road, Tollesbury, Essex, CM9 8SE.
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.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rental income.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts 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 equity, except to the extent 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are 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.
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
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year, including the director, amounted to 1 (2024: 1).
5. Tangible assets

| Investment property
| £
Cost |
At 1 July 2024 and 30 June 2025 | 1,124,729
| ------------
Depreciation |
At 1 July 2024 and 30 June 2025 | –
| ------------
Carrying amount |
At 30 June 2025 | 1,124,729
| ------------
At 30 June 2024 | 1,124,729
| ------------

The director has valued the investment property at £1,124,729 as at 30 June 2025. The historical cost of the investment property is £1,036,210.
6. Debtors

| 2025 | 2024
| £ | £
Prepayments and accrued income | 11,011 | –
| -------- | ----

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Accruals and deferred income | 1,574 | 1,259
Director loan accounts | 1,390 | 898
Amounts owed to related undertakings | 1,180,511 | 1,180,511
| ------------ | ------------
| 1,183,475 | 1,182,668
| ------------ | ------------

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

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

9. Related party transactions
At the year end the company owed the director £1,390 (2024: £898) which is shown within creditors due within one year. At the year end the company owed £1,180,511 (2024: £1,180,511) to related undertakings, controlled by company directors. All loans to related undertakings are unsecured, interest free and repayable on demand.