Company registration number 06482050 (England and Wales)
Wirral Property Services Limited
Annual report and unaudited financial statements
For the year ended 31 December 2025
Wirral Property Services Limited
Company information
Directors
A J Neville
Mrs J H Neville
Secretary
Mrs J H Neville
Company number
06482050
Registered office
3 Bromley Close
Heswall
Merseyside
England
CH60 9LG
Wirral Property Services Limited
Contents
Page
Directors' report
1
Accountants' report
2
Statement of financial position
3
Notes to the financial statements
4 - 6
Wirral Property Services Limited
Directors' report
For the year ended 31 December 2025
- 1 -

The directors present their report with the financial statements of the company for the year ended 31st December 202 5.

Directors

The directors shown below have held office during the whole of the period from 1st January 202 5 to the date of this report

A J Neville
Mrs J H Neville
Small companies exemption

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

On behalf of the board
A J Neville
Director
14 May 2026
Wirral Property Services Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Wirral Property Services Limited for the year ended 31 December 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wirral Property Services Limited for the year ended 31 December 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Wirral Property Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Wirral Property Services Limited and state those matters that we have agreed to state to the b oard of d irectors of Wirral Property Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wirral Property Services Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Wirral Property Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Wirral Property Services Limited. You consider that Wirral Property Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Wirral Property Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Accountants
14 May 2026
Wirral Property Services Limited
Statement of financial position
As at 31 December 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
4,917
6,556
Current assets
Debtors
5
3,808
6,315
Cash at bank and in hand
19,745
11,490
23,553
17,805
Creditors: amounts falling due within one year
6
(9,577)
(3,646)
Net current assets
13,976
14,159
Net assets
18,893
20,715
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
18,891
20,713
Total equity
18,893
20,715

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

The financial statements were approved by the board of directors and authorised for issue on 14 May 2026 and are signed on its behalf by:
A J Neville
Director
Company registration number 06482050 (England and Wales)
Wirral Property Services Limited
Notes to the financial statements
For the year ended 31 December 2025
- 4 -
1
Accounting policies
Company information

Wirral Property Services Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

1.1
Basis of preparation

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 represents Management charges receivable.

1.3
Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and equipment
25% on reducing balance
1.4
Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks and other third parties

1.5
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date

Wirral Property Services Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 income statement, 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

Preparation of the financial statements requires management to make significant judgements and estimates. The areas in the financial statements where these judgements and estimates have been made include:

- The useful economic lives and residual values of tangible fixed assets.

3
Employees
2025
2024
Number
Number
Total
2
2
Wirral Property Services Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
15,540
Depreciation and impairment
At 1 January 2025
8,984
Depreciation charged in the year
1,639
At 31 December 2025
10,623
Carrying amount
At 31 December 2025
4,917
At 31 December 2024
6,556
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
3,808
6,315
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
191
-
0
Other creditors
9,386
3,646
9,577
3,646
7
OPERATING (LOSS)/PROFIT

The operating loss (2023 - operating profit) is stated after charging:

Depreciation - owned assets 2025 : £1,639 (2024 : £2,185)

8
Directors' transactions

Dividends totalling £1,000 (2024 - £1,000) were paid in the year in respect of shares held by the company's directors.

Included in other creditors is the sum of £8,724 (2024 - £3,016) owing to A J Neville, company director and shareholder.

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