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Registered number: 02928585 WARREN HOUSE INVESTMENTS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
WARREN HOUSE INVESTMENTS LIMITED REGISTERED NUMBER: 02928585 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment properties | 4 |  | 32,000 |  | 32,000
|  |  | 32,000 |  | 32,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 15,120 |  | 30 |
Cash at bank and in hand | 6 | 3,251 |  | 87,410 |
|  | 18,371 |  | 87,440 |
Creditors: amounts falling due within one year | 7 | (85,158) |  | (154,933) |
Net current liabilities |  |  | (66,787) |  | (67,493)
Total assets less current liabilities |  |  | (34,787) |  | (35,493)
Net liabilities |  |  | (34,787) |  | (35,493)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1,000 |  | 1,000
Revaluation reserve |  |  | 4,250 |  | 4,250
Profit and loss account |  |  | (40,037) |  | (40,743)
|  |  | (34,787) |  | (35,493)
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 statement of comprehensive income 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 by:
S R Hicks
Director
Date: 19 March 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
WARREN HOUSE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Warren House Investments Limited is a private company limited by share capital and incorporated in England and Wales (registered number 02928585) under the Companies Act. The address of the principal place of business and registered office is 15 Headley Road, Woodley, Berkshire, RG5 4JB. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | Going concern
The financial statements have been prepared on the going concern basis. Hicks Developments Limited, a group company, has agreed to provide the funds required for the day to day running of the Company.
| 2.3 | Turnover
Turnover represents the total amount, excluding value added tax, receivable by the Company in the ordinary course of business in respect of ground rents.
| 2.4 | Investment properties
Investment properties include freehold reversions which have been included in the financial statements at the net present value of future cash flows by the directors in accordance with Section 1A of Financial Reporting Standard 102 and are not depreciated. Changes in fair value are recognised in profit or loss.
| 2.5 | 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. Page 2
WARREN HOUSE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments
Basic financial assets Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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WARREN HOUSE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Investment properties
|  | Freehold investment properties
|  | £
| Valuation |
| At 1 May 2024 | 32,000
| At 30 April 2025 | 32,000
The 2025 valuations were made by the directors, using the net present value of future cash flows.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 15,120 | 30
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,251 | 87,410
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 81,558 | 151,333
| Accruals and deferred income | 3,600 | 3,600
|  | 85,158 | 154,933
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WARREN HOUSE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £1.00 each | 1,000 | 1,000
9. | Contingent liabilities
The Company has given composite guarantees to the bank in respect of the total indebtedness of its ultimate parent undertaking and all other group companies. The net indebtedness of the group at the year end, not including the Company's balance, amounted to £542,647 (2024: £nil).
10. | Related party transactions
| On the basis that 100% of the Company's voting rights are controlled within the group headed by Hicks Holdings (Woodley) Limited the Company has taken advantage of the exemption within FRS 102 under Section 33.1A not to disclose intra-group transactions. Amounts owed to group undertakings are detailed in note 7.
11. | Ultimate parent undertaking
The parent company is Hicks Holdings (Woodley) Limited, a company registered in England and Wales. The Company is controlled by S R Hicks by virtue of his shareholdings in the Company's parent undertaking Hicks Holdings (Woodley) Limited. The smallest and largest undertaking for which the Company is a member and for which group financial statements are prepared is Hicks Holdings (Woodley) Limited.
12. | Auditor's information
The auditor's report on the financial statements for the year ended 30 April 2025 was unqualified. The audit report was signed on 23 March 2026 by Alexander Peal BSc (Hons) FCA DChA (Senior statutory auditor) on behalf of James Cowper Kreston Audit.
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