Weightron Bilanciai Properties Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09392010 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Weightron Bilanciai Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr N A Catt

Ms S Ducker

REGISTERED OFFICE:

Titan Works Bridge Way

Chesterfield Trading Estate

Chesterfield

Derbyshire

S41 9QJ

REGISTERED NUMBER:

09392010 (England and Wales)

AUDITORS:

SMH Group Audit

Statutory Auditors

5 Westbrook Court

Sharrow Vale Road

Sheffield

South Yorkshire

S11 8YZ

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

155,319

110,015

Investments

6

1,790,379

1,617,550

Investment property

7

2,352,800

4,298,498

4,080,365

CURRENT ASSETS

Debtors

8

9,621

-

Cash at bank

463,357

523,227

472,978

523,227

CREDITORS

Amounts falling due within one year

9

(79,080

)

(73,040

)

NET CURRENT ASSETS

393,898

450,187

TOTAL ASSETS LESS CURRENT LIABILITIES

4,692,396

4,530,552

CREDITORS

Amounts falling due after more than one
year

10

(38,220

)

(41,625

)

PROVISIONS FOR LIABILITIES

11

(237,198

)

(234,146

)

NET ASSETS

4,416,978

4,254,781

CAPITAL AND RESERVES

Called up share capital

12

100

Fair value reserve

13

662,198

Retained earnings

3,754,680

3,592,483

SHAREHOLDERS' FUNDS

4,416,978

4,254,781

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 6 May 2026 and were signed on its behalf by:

Mr N A Catt - Director

1.	STATUTORY INFORMATION

Weightron Bilanciai 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.

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

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 etc

-

15% on cost

Investments in associates

Investments in associate 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.

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 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

COST

At 1 January 2025

and 31 December 2025

2,500

725

3,225

AMORTISATION

At 1 January 2025

and 31 December 2025

2,500

725

3,225

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

911,206

Additions

70,792

At 31 December 2025

981,998

DEPRECIATION

At 1 January 2025

801,191

Charge for year

25,488

At 31 December 2025

826,679

NET BOOK VALUE

At 31 December 2025

155,319

At 31 December 2024

110,015

6.	FIXED ASSET INVESTMENTS

2025

2024

£

Participating interests

100

Other investments not loans

1,790,279

1,617,450

1,790,379

1,617,550

Additional information is as follows:

Interest

in

associate

£

COST

At 1 January 2025

and 31 December 2025

100

NET BOOK VALUE

At 31 December 2025

100

At 31 December 2024

100

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

Aegon investment

1,790,279

1,617,450

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

2,352,800

NET BOOK VALUE

At 31 December 2025

2,352,800

At 31 December 2024

2,352,800

Fair value at 31 December 2025 is represented by:

£

Valuation in 2022

47,380

Valuation in 2023

835,550

Cost

1,469,870

2,352,800

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

2025

2024

£

Cost

1,469,870

Aggregate depreciation

(117,590

)

(102,891

)

Investment property were valued on an open market basis basis on 31 December 2023 by independent chartered surveyors .

The Directors do not believe the value at the year end to be materially different.

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

9,621

-

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

-

3,438

Amounts owed to group undertakings

15,016

2,163

Taxation and social security

-

3,018

Other creditors

64,064

64,421

79,080

73,040

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Other creditors

38,220

41,625

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

Accelerated capital allowances

38,830

27,504

Tax losses carried forward

(22,364

)

(14,090

)

Other timing differences

220,732

237,198

234,146

Deferred

tax

£

Balance at 1 January 2025

234,146

Accelerated capital allowances

11,326

Tax losses

(8,274

)

Balance at 31 December 2025

237,198

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

9,853

Ordinary

1p

99

146

Ordinary B

1p

1

100

13.

RESERVES

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

662,198

14.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

James Salim FCCA (Senior Statutory Auditor)

for and on behalf of SMH Group Audit

15.	ULTIMATE CONTROLLING PARTY

Control is exercised by the management board of the ultimate parent company, Societa Cooperativa Bilanciai Campogalliano a.r.l, incorporated in Italy.

Group consolidated accounts are prepared by Societa Cooperativa Bilanciai Campogalliano a.r.l.