Company registration number 11042051 (England and Wales)
WHYAYE PROPERTY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
WHYAYE PROPERTY LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
WHYAYE PROPERTY LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
809,529
809,529
Current assets
Debtors
4
2,925
1,350
Cash at bank and in hand
5,881
8,519
8,806
9,869
Creditors: amounts falling due within one year
5
(54,444)
(42,018)
Net current liabilities
(45,638)
(32,149)
Total assets less current liabilities
763,891
777,380
Creditors: amounts falling due after more than one year
6
(611,000)
(666,000)
Net assets
152,891
111,380
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
152,791
111,280
Total equity
152,891
111,380

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 17 March 2026
Mr T C Whittaker
Director
Company registration number 11042051 (England and Wales)
WHYAYE PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

WhyAye Property Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2-4 Packhorse Road, Gerrards Cross, Buckinghamshire, England, SL9 7QE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 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 represents rental income from investment properties and is recognised on an accruals basis.

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
Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Investment property
2025
£
Fair value
At 1 January 2025 and 31 December 2025
809,529
WHYAYE PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
3
Investment property
(Continued)
- 3 -

Investment property comprises of four properties, Flat 4 Chillingham Gardens, Newcastle upon Tyne, 3 Shawdon Close, Newcastle upon Tyne, 219 Helmsley Road, Newcastle upon Tyne and 13 Ambleside, Cumbria. The first three properties were purchased in 2018 and the forth property was purchased in February 2022. The company's investment properties have been valued by the directors at the balance sheet date on the basis of open market value.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,925
1,350
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
9,864
9,023
Other creditors
44,580
32,995
54,444
42,018
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
611,000
666,000
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