IRIS Accounts Production v26.1.0.640 08742263 Board of Directors Board of Directors 1.11.24 31.10.25 31.10.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08742263 2024-10-31 08742263 2025-10-31 08742263 2024-11-01 2025-10-31 08742263 2023-10-31 08742263 2023-11-01 2024-10-31 08742263 2024-10-31 08742263 ns15:EnglandWales 2024-11-01 2025-10-31 08742263 ns14:PoundSterling 2024-11-01 2025-10-31 08742263 ns10:Director1 2024-11-01 2025-10-31 08742263 ns10:Director2 2024-11-01 2025-10-31 08742263 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08742263 ns10:SmallEntities 2024-11-01 2025-10-31 08742263 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08742263 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 08742263 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08742263 ns10:FullAccounts 2024-11-01 2025-10-31 08742263 ns10:RegisteredOffice 2024-11-01 2025-10-31 08742263 ns5:CurrentFinancialInstruments 2025-10-31 08742263 ns5:CurrentFinancialInstruments 2024-10-31 08742263 ns5:Non-currentFinancialInstruments 2025-10-31 08742263 ns5:Non-currentFinancialInstruments 2024-10-31 08742263 ns5:ShareCapital 2025-10-31 08742263 ns5:ShareCapital 2024-10-31 08742263 ns5:RevaluationReserve 2025-10-31 08742263 ns5:RevaluationReserve 2024-10-31 08742263 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 08742263 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 08742263 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 08742263 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 08742263 ns5:Secured 2025-10-31 08742263 ns5:Secured 2024-10-31 08742263 ns5:RevaluationReserve 2024-10-31

REGISTERED NUMBER: 08742263 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

Wenger Properties Limited

Wenger Properties Limited (Registered number: 08742263)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Wenger Properties Limited

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Mr S Goldstone

| Mr S Brody

| REGISTERED OFFICE: | The Retreat

| 406 Roding Lane South

| Woodford Green

| Essex

| IG8 8EY

| REGISTERED NUMBER: | 08742263 (England and Wales)

| ACCOUNTANTS: | Nordens

| The Retreat

| 406 Roding Lane South

| Woodford Green

| Essex

| IG8 8EY

Wenger Properties Limited (Registered number: 08742263)

Statement of Financial Position

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 450,000 |  | 450,000 |  |

CURRENT ASSETS

Debtors | 5 | 60,736 |  | 60,585 |  |

Cash at bank and in hand | 17,702 |  | 18,712 |  |

78,438 |  | 79,297 |  |

CREDITORS

Amounts falling due within one year | 6 | 32,792 |  | 42,881 |  |

NET CURRENT ASSETS | 45,646 |  | 36,416 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 495,646 |  | 486,416 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 225,000 |  | 191,502 |  |

NET ASSETS | 270,646 |  | 294,914 |  |

CAPITAL AND RESERVES

Called up share capital | 120 |  | 120 |  |

Revaluation reserve | 9 | 163,611 |  | 163,611 |  |

Retained earnings | 106,915 |  | 131,183 |  |

SHAREHOLDERS' FUNDS | 270,646 |  | 294,914 |  |

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 March 2026 and were signed on its behalf by:

Mr S Brody - Director

Mr S Goldstone - Director

Wenger Properties Limited (Registered number: 08742263)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Wenger 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 represents rents receivable, excluding value added tax.

| 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 statement of financial position date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024

| and 31 October 2025 | 450,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 450,000 |  |

| At 31 October 2024 | 450,000 |  |

| Fair value at 31 October 2025 is represented by:

£ |

| Valuation in 2015 | 133,611 |  |

| Valuation in 2016 | 30,000 |  |

| Cost | 286,389 |  |

450,000 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 1,312 |  | 1,161 |  |

| Amounts owed by associates | 59,424 |  | 59,424 |  |

60,736 |  | 60,585 |  |

Wenger Properties Limited (Registered number: 08742263)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans and overdrafts | - |  | 10,000 |  |

| Trade creditors | 257 |  | 2,344 |  |

| Amounts owed to associates | 12,923 |  | 12,923 |  |

| Taxation and social security | 11,282 |  | 9,285 |  |

| Other creditors | 8,330 |  | 8,329 |  |

32,792 |  | 42,881 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans | 225,000 |  | 191,502 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans | 225,000 |  | 201,502 |  |

| In relation to the National Westminster Bank loan there is a fixed and floating charge which is secured on the property owned by the company.

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 November 2024

| and 31 October 2025 | 163,611 |  |

10. | RELATED PARTY DISCLOSURES

| Mr Brody and Mr Goldstone are considered to be the key management personnel.