REGISTERED NUMBER: 08742263 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

Wenger Properties Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

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

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

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

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.