REGISTERED NUMBER: 01327594 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

W G Dell Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R L Dell

REGISTERED OFFICE:

9 Bond Street

Trowbridge

Wiltshire

BA14 0AS

REGISTERED NUMBER:

01327594 (England and Wales)

FIXED ASSETS

Tangible assets

4

35

44

Investments

5

100

100

Investment property

6

1,110,000

1,020,000

1,110,135

1,020,144

CURRENT ASSETS

Debtors

7

232,928

232,481

Cash at bank

5,686

14,095

238,614

246,576

CREDITORS

Amounts falling due within one year

8

2,095

4,570

NET CURRENT ASSETS

236,519

242,006

TOTAL ASSETS LESS CURRENT LIABILITIES

1,346,654

1,262,150

CREDITORS

Amounts falling due after more than one year

9

(651,375

)

(651,375

)

PROVISIONS FOR LIABILITIES

(43,515

)

(26,417

)

NET ASSETS

651,764

584,358

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Other reserves

490,874

417,974

Retained earnings

159,890

165,384

651,764

584,358

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 May 2026 and were signed by:

R L Dell - Director

1.	STATUTORY INFORMATION

W G Dell Properties 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Going Concern

The financial statements have been prepared on a going concern basis. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being at least 12 months from the date of approval of these financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets

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

Computer equipment

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

and 31 August 2025

523

DEPRECIATION

At 1 September 2024

479

Charge for year

9

At 31 August 2025

488

NET BOOK VALUE

At 31 August 2025

35

At 31 August 2024

44

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 September 2024

and 31 August 2025

100

NET BOOK VALUE

At 31 August 2025

100

At 31 August 2024

100

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

1,020,000

Revaluations

90,000

At 31 August 2025

1,110,000

NET BOOK VALUE

At 31 August 2025

1,110,000

At 31 August 2024

1,020,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2011

80,380

Valuation in 2013

500

Valuation in 2021

363,500

Valuation in 2025

90,000

Cost

575,620

1,110,000

If freehold investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

575,620

575,620

Freehold investment properties were valued on an open market basis on 31 August 2021 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

232,395

231,145

Other debtors

-

850

Prepayments and accrued income

533

486

232,928

232,481

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

-

1,831

Directors' current accounts

120

1,240

Accruals and deferred income

1,975

1,499

2,095

4,570

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans more than 5 years

651,375

651,375

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

651,375

651,375

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

651,375

651,375