Wentsford Properties Limited - Filleted accounts

Registered number

08508673

Wentsford Properties Limited

Filleted Accounts

30 September 2025

Wentsford Properties Limited
Registered number:		08508673
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		690,986			693,145
Investments	4		3,001			3,001
			693,987			696,146

Current assets
Debtors	5	869,775			806,575
Investments held as current assets	6	100,000			100,000
Cash at bank and in hand		593,828			539,324
		1,563,603			1,445,899

Creditors: amounts falling due within one year	7	(21,826)			(15,672)

Net current assets			1,541,777			1,430,227

Total assets less current liabilities			2,235,764			2,126,373

Creditors: amounts falling due after more than one year	8		(6,500)			(6,500)



Net assets			2,229,264			2,119,873

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			2,228,264			2,118,873

Shareholders' funds			2,229,264			2,119,873

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.




D N Pollard
Director
Approved by the board on 4 November 2025

Wentsford Properties Limited
Notes to the Accounts
for the year ended 30 September 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 includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, using the the staright line method of calculation, the rates as follows:
	Landlord's plant and machinery			8% straight line
	Other plant and machinery			25% straight line

	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 the profit and loss account.

	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					2		2


3	Tangible fixed assets
				Land and buildings		Plant and machinery etc		Total
£					£		£
	Cost
	At 1 October 2024			669,105		72,826		741,931
	At 30 September 2025			669,105		72,826		741,931

	Depreciation
	At 1 October 2024			-		48,786		48,786
	Charge for the year			-		2,159		2,159
	At 30 September 2025			-		50,945		50,945

	Net book value
	At 30 September 2025			669,105		21,881		690,986
	At 30 September 2024			669,105		24,040		693,145


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 October 2024							3,001

	At 30 September 2025							3,001


5	Debtors					2025		2024
£							£

	Trade debtors					1,540		-
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					775,992		675,004
	Other debtors					92,243		131,571
						869,775		806,575


6	Investments held as current assets					2025		2024
£							£
	Fair value
	Listed investments					100,000		100,000



7	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					6,854		5,572
	Taxation and social security costs					14,972		10,100
						21,826		15,672


8	Creditors: amounts falling due after one year					2025		2024
£							£

	Other creditors					6,500		6,500


9	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr D N Pollard
	Loan 1	65,074				(65,074)		-
	Loan 2	-		44,209		-		44,209

	Mrs R A Pollard
	Loan 1	65,703				(65,703)		-
	Loan 2	-		46,609		-		46,609

		130,777		90,818		(130,777)		90,818


10	Controlling party

	The company is under the control of D N Pollard and Mrs R A Pollard.


11	Other information

	Wentsford Properties Limited is a private company limited by shares and incorporated in England. Its registered office is First Floor Unit 4, Concept Court, Kettlestring Lane, York YO30 4XF.