Contents of the Financial Statements

for the Period Ended 30 March 2025

Balance sheet

As at 30 March 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 March 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Other accounting policies

  Company information Wheatley Hall Road Land Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 St Peters Square, Manchester, UK, M2 3DE. Reporting Period These financial statements are for the period ended 30 March 2025. The company's reporting period has been shortened for group administrative and compliance reasons. The comparative balances are for the year ended 31 March 2024. Accounting Convention The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. Cash and cash equivalents Cash and cash equivalents are basic financial assets and include cash in hand. Related party transactions The Company has taken the exemption provided by paragraph 33.1A of Financial Reporting Standards 102 and accordingly has not disclosed any transactions or balances with group entities included in the consolidated financial statements of NPL Group (UK) Ltd and where 100% of the voting rights are controlled within the group. Parent Company The immediate parent company is Brownfield Land Holdings Ltd, a company incorporated in the United Kingdom. The ultimate controlling party of the Company is NPL Group (UK) Ltd, a company incorporated in the United Kingdom. The parent undertaking of the largest and smallest group for which consolidated financial statements are prepared is NPL Group (UK) Ltd. Consolidated financial statements are available on Companies House or from its registered office at 183 St Vincent Street, 1st Floor, Glasgow, G2 5QD.

Notes to the Financial Statements

for the Period Ended 30 March 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0