The average number of persons, including directors, employed by the company during the year was as follows:

During the year, the company reviewed the accounting treatment of certain build costs relating to the investment property. These costs had previously been expensed to the Profit & loss account and now have been capitalised as investment property.

The comparative figures have been restated to reflect this correction. The effect of the adjustment was to increase investment property by £514,017 and therefore opening equity as at 1 October 2024 increased by the same amount.

Winnar Properties Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Swift House, Ground Floor, 18 Hoffmanns Way, Chelmsford, Essex, UK, CM1 1GU.

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true