REGISTERED NUMBER: 09734236 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

CWR CAPITAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C W Roase

REGISTERED OFFICE:

92 Station Lane

Hornchurch

Essex

RM12 6LX

BUSINESS ADDRESS:

Fairmeads

39-40 Piercing Hill

Theydon Bois

Epping

Essex

CM16 7JW

REGISTERED NUMBER:

09734236 (England and Wales)

ACCOUNTANTS:

S.D. Garner + Co Limited

Chartered Certified Accountants

92 Station Lane

Hornchurch

Essex

RM12 6LX

FIXED ASSETS

Tangible assets

4

173,815

105,513

Investments

5

758,360

698,360

Investment property

6

38,711,858

37,585,155

39,644,033

38,389,028

CURRENT ASSETS

Debtors

7

6,289

34,476

Cash at bank

323,010

135,395

329,299

169,871

CREDITORS

Amounts falling due within one year

8

37,712,617

36,615,172

NET CURRENT LIABILITIES

(37,383,318

)

(36,445,301

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,260,715

1,943,727

PROVISIONS FOR LIABILITIES

18,927

-

NET ASSETS

2,241,788

1,943,727

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

2,241,688

1,943,627

SHAREHOLDERS' FUNDS

2,241,788

1,943,727

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 29th May 2026 and were signed by:

Mr C W Roase - Director

1.	STATUTORY INFORMATION

CWR Capital Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 machinery

-

25% on reducing balance

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.

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 NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st September 2024

202,751

Additions

126,240

At 31st August 2025

328,991

DEPRECIATION

At 1st September 2024

97,238

Charge for year

57,938

At 31st August 2025

155,176

NET BOOK VALUE

At 31st August 2025

173,815

At 31st August 2024

105,513

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1st September 2024

698,360

Additions

60,000

At 31st August 2025

758,360

NET BOOK VALUE

At 31st August 2025

758,360

At 31st August 2024

698,360

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st September 2024

37,585,155

Additions

1,126,703

At 31st August 2025

38,711,858

NET BOOK VALUE

At 31st August 2025

38,711,858

At 31st August 2024

37,585,155

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,112

26,642

Other debtors

-

3,385

Deferred tax asset

-

2,786

Prepayments

1,177

1,663

6,289

34,476

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

8,613,573

5,354,242

Taxation and social security

102,969

251,786

Other creditors

28,996,075

31,009,144

37,712,617

36,615,172

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.

RESERVES

Retained

earnings

£

At 1st September 2024

1,943,627

Profit for the year

298,061

At 31st August 2025

2,241,688