Company registration number 10465780 (England and Wales)
W & R PROPERTY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
W & R PROPERTY LTD
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
W & R PROPERTY LTD
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
4
150
305
Investment property
5
288,000
288,000
288,150
288,305
Current assets
Debtors
6
591
1,081
Cash at bank and in hand
15,581
27,011
16,172
28,092
Creditors: amounts falling due within one year
7
(3,171)
(23,177)
Net current assets
13,001
4,915
Total assets less current liabilities
301,151
293,220
Creditors: amounts falling due after more than one year
8
(265,763)
(265,813)
Provisions for liabilities
(3,027)
(3,027)
Net assets
32,361
24,380
Capital and reserves
Called up share capital
201
201
Revaluation reserve
23,621
23,621
Profit and loss reserves
8,539
558
Total equity
32,361
24,380
W & R PROPERTY LTD
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -

For the financial year ended 30 November 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 directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 March 2026 and are signed on its behalf by:
Mr R H Hinks
Director
Company registration number 10465780 (England and Wales)
W & R PROPERTY LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 December 2023
201
23,621
(4,201)
19,621
Year ended 30 November 2024:
Profit and total comprehensive income
-
-
4,759
4,759
Balance at 30 November 2024
201
23,621
558
24,380
Year ended 30 November 2025:
Profit and total comprehensive income
-
-
7,981
7,981
Balance at 30 November 2025
201
23,621
8,539
32,361
W & R PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
1
Accounting policies
Company information

W & R Property Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 91 Birmingham Road, West Bromwich, West Midlands, B70 6PX.

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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover in the period represents rent receivable by the company in the normal course of business, excluding value added tax. Turnover is recognised in the income statement on a straight line basis over the term of the lease.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment properties are included at fair value. Any changes in fair value are recognised in the Income Statement and, because the gains are not distributable, they are included within a fair value reserve.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as cash, rent and other accounts receivable and payable and loans from banks and other third parties, including related parties.

Basic financial instruments such as those above are recognised in the financial statements at amortised cost.

W & R PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average number of employees during the year was NIL (2024-NIL).The average number of unpaid directors during the year was 4 (2024-4).

W & R PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2024
870
Disposals
(400)
At 30 November 2025
470
Depreciation and impairment
At 1 December 2024
565
Depreciation charged in the year
27
Eliminated in respect of disposals
(272)
At 30 November 2025
320
Carrying amount
At 30 November 2025
150
At 30 November 2024
305
5
Investment property
2025
£
Fair value
At 1 December 2024 and 30 November 2025
288,000

Investment property was valued on a fair value basis as at 30th November 2025, by the directors.

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
591
1,081
7
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
817
-
0
Other creditors
2,354
23,177
3,171
23,177
W & R PROPERTY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 7 -
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
265,763
265,813
9
Reserves

The Fair Value reserve at 1st December 2024 and 30th November 2025 is £23,621.

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