REGISTERED NUMBER: 12956365 (England and Wales)

S WALDRON PROPERTIES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S E Waldron

REGISTERED OFFICE:

61 Kirk Lane

Yeadon

Leeds

LS19 7LX

REGISTERED NUMBER:

12956365 (England and Wales)

ACCOUNTANTS:

UHY BPR Heaton

Chartered Accountants

Glenewes House

Gate Way Drive

Leeds

West Yorkshire

LS19 7XY

FIXED ASSETS

Investment property

4

159,637

142,624

CURRENT ASSETS

Debtors

5

3,284

2,378

Cash at bank

14,285

14,513

17,569

16,891

CREDITORS

Amounts falling due within one year

6

(61,294

)

(64,315

)

NET CURRENT LIABILITIES

(43,725

)

(47,424

)

TOTAL ASSETS LESS CURRENT LIABILITIES

115,912

95,200

CREDITORS

Amounts falling due after more than one year

7

(99,109

)

(99,111

)

PROVISIONS FOR LIABILITIES

(3,232

)

-

NET ASSETS/(LIABILITIES)

13,571

(3,911

)

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

9

13,781

-

Retained earnings

(211

)

(3,912

)

13,571

(3,911

)

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 director acknowledges her 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 director and authorised for issue on 20 May 2026 and were signed by:

S E Waldron - Director

1.	STATUTORY INFORMATION

S Waldron Properties Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investment property

Investment properties are shown at their fair value. Gains are recognised in the fair value reserve which is a non-distributable reserve.

Deferred taxation is provided on these gains at the rate expected to apply when the property is sold, with the provision adjusted against the fair value reserve.stamen properties are shown at fair value.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

Basic financial instruments

Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

142,624

Revaluations

17,013

At 31 October 2025

159,637

NET BOOK VALUE

At 31 October 2025

159,637

At 31 October 2024

142,624

Investment property is accounted for using the fair value model. The Director has assessed the Investment property value as at 31 October 2025 and is of the opinion that the revised carrying value is appropriate.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,284

2,378

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

333

-

Other creditors

60,961

64,315

61,294

64,315

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

99,109

99,111

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Mortgages

99,109

99,111

The mortgages are secured on the properties to which they relate.

9.

RESERVES

Fair

value

reserve

£

Transfer in year

13,781

At 31 October 2025

13,781