REGISTERED NUMBER: 12460206 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

PW Commercial Property Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P D Wakefield

J A Wakefield

REGISTERED OFFICE:

5 Beech Court

Hurst

Berkshire

RG10 0RQ

REGISTERED NUMBER:

12460206 (England and Wales)

ACCOUNTANTS:

Sweeting & Smedley Limited

5 Beech Court

Hurst

Berkshire

RG10 0RQ

FIXED ASSETS

Tangible assets

4

223

446

Investment property

5

395,035

418,051

395,258

418,497

CURRENT ASSETS

Debtors

6

59,605

30,866

Cash at bank

19,707

32,144

79,312

63,010

CREDITORS

Amounts falling due within one year

7

26,856

26,142

NET CURRENT ASSETS

52,456

36,868

TOTAL ASSETS LESS CURRENT LIABILITIES

447,714

455,365

PROVISIONS FOR LIABILITIES

56

112

NET ASSETS

447,658

455,253

CAPITAL AND RESERVES

Called up share capital

635,000

635,000

Retained earnings

(187,342

)

(179,747

)

447,658

455,253

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

P D Wakefield - Director

1.	STATUTORY INFORMATION

PW Commercial Property 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Tangible fixed assets

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

Investment property

Investment property held on short leases of less than 50 years are depreciated over the remaining lease term on a straight line basis.

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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

891

DEPRECIATION

At 1 March 2025

445

Charge for year

223

At 28 February 2026

668

NET BOOK VALUE

At 28 February 2026

223

At 28 February 2025

446

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

505,906

DEPRECIATION

At 1 March 2025

87,855

Charge for year

23,016

At 28 February 2026

110,871

NET BOOK VALUE

At 28 February 2026

395,035

At 28 February 2025

418,051

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other debtors

59,605

30,866

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

798

-

Taxation and social security

5,493

5,000

Other creditors

20,565

21,142

26,856

26,142

8.	SECURED DEBTS

PW Commercial Property Limited has provided a guarantee to Lloyds Bank PLC in regard to the liabilities of JW Commercial Property Limited, a company under common control. Lloyds Bank PLC holds a registered charge over the assets of PW Commercial Property Limited.

9.	OTHER FINANCIAL COMMITMENTS

The financial commitments of the company as at 28 February 2026 , not included on the balance sheet amounted to £24,004.