Registered number
12143916
Worcestershire Properties Limited
Filleted Accounts
31 August 2025

Worcestershire Properties Limited
Registered number: | 12143916
Balance Sheet
as at 31 August 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 500,000 |  |  | 500,000
Current assets
Cash at bank and in hand |  |  | 3,908 |  |  | 2,639
Creditors: amounts falling due within one year | 4 |  | (124,266) |  |  | (123,514)
Net current liabilities |  |  |  | (120,358) |  |  | (120,875)
Total assets less current liabilities |  |  |  | 379,642 |  |  | 379,125
Creditors: amounts falling due after more than one year | 5 |  |  | (285,469) |  |  | (286,661)
Net assets |  |  |  | 94,173 |  |  | 92,464
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Non-distributable reserve | 7 |  |  | 108,948 |  |  | 108,948
Profit and loss account |  |  |  | (14,777) |  |  | (16,486)
Shareholders' funds |  |  |  | 94,173 |  |  | 92,464
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
K J Johnson Young
Director
Approved by the board on 22 May 2026

Worcestershire Properties Limited
Notes to the Accounts
for the year ended 31 August 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover represents rent receivable by the company for the period of occupation relative to the accounting period of the company.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in a non-distributable profit and loss account reserve.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Investments
Other
investments
£
| Fair value
| At 1 September 2024 | 500,000
| At 31 August 2025 | 500,000
| Historical cost
| At 1 September 2024 | 391,052
| At 31 August 2025 | 391,052
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 1,192 |  | 1,590
| Trade creditors | 781 |  | 781
| Other creditors | 122,293 |  | 121,143
|  |  |  |  |  | 124,266 |  | 123,514
5 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 285,469 |  | 286,661
6 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Amounts payable otherwise than by instalment falling due for payment after more than five years |  | 284,277 |  | 283,879
| Secured bank loans | 284,277 |  | 283,879
| Mortgages are secured by means of a fixed and floating charge against investment properties owned by company.
7 | Non-distributable reserve | 2025 |  | 2024
£ | £
| At 1 September 2024 | 108,948 |  | 108,948
| At 31 August 2025 | 108,948 |  | 108,948
8 | Other information
| Worcestershire Properties Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 11 Forest Close
| Bewdley
| DY12 2UF

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