WD Property Group Limited

WD Property Group Limited
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	2,057	2,743
		2,057	2,743
Current assets
Debtors: amounts falling due within one year	4	18,095	59,369
Cash at bank and in hand		35,009	16,269
		53,104	75,638
Creditors: amount falling due within one year	5	(51,020)	(64,862)
Net current assets		2,084	10,776

Total assets less current liabilities		4,141	13,519
Provisions for liabilities	6	(521)	(521)
Net assets		3,620	12,998

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		3,520	12,898
Shareholders' funds		3,620	12,998

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 01 June 2026 and were signed on its behalf by:

-------------------------------
Paul Michael Rice
Director

WD Property Group Limited
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

WD Property Group Limited is a private company, limited by shares, registered in England and Wales, registration number 10743704, registration address 20 Sir Thomas Street, Liverpool, Merseyside, L1 6BW.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 September 2024	6,050	2,507	8,557
Additions	-	-	-
Disposals	-	-	-
At 31 August 2025	6,050	2,507	8,557
Depreciation
At 01 September 2024	4,596	1,218	5,814
Charge for year	686	-	686
On disposals	-	-	-
At 31 August 2025	5,282	1,218	6,500
Net book values
Closing balance as at 31 August 2025	768	1,289	2,057
Opening balance as at 01 September 2024	1,454	1,289	2,743

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	7,061	2,336
Other Debtors	11,034	57,033
	18,095	59,369

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	24,768	32,643
Corporation Tax	20,635	20,465
PAYE & Social Security	2,080	3,504
VAT	3,537	8,250
	51,020	64,862

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	521		521
	521		521

Share Capital

Authorised
51 A Ordinary shares of £1.00 each
49 B Ordinary shares of £1.00 each

Allotted, called up and fully paid	2025 £	2024 £
51 A Ordinary shares of £1.00 each	51	51
49 B Ordinary shares of £1.00 each	49	49
	100	100

Registered Number: 10743704
England and Wales
Filleted Accounts

for the year ended 31 August 2025
for
WD PROPERTY GROUP LIMITED