Registration number: 14323407

Martin & Wheatley Investments Ltd

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Martin & Wheatley Investments Ltd

Company Information

Directors

Mrs Sheila Martin Mr Jamie Wheatley

Registered office

Unit 2 Landmark Court 30 Queens Road Weybridge Surrey England KT13 9GU

Accountants

Atek Accounting Solutions Ltd Locke King House 2 Balfour Road Weybridge Surrey KT13 8HD

Martin & Wheatley Investments Ltd

Directors' Report for the Year Ended 31 August 2025

The directors present their report and the financial statements for the year ended 31 August 2025.

Directors of the company

The directors who held office during the year were as follows:

Mrs Sheila Martin

Mr Jamie Wheatley

Principal activity

The principal activity of the company is commercial property landlord and managmenent services.

Going concern

The financial statements have been prepared on a going concern basis

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 5 June 2026 and signed on its behalf by:
 

......................................... Mr Jamie Wheatley Director

Martin & Wheatley Investments Ltd

(Registration number: 14323407)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	567,876	567,876
Current assets
Cash at bank and in hand		16,246	32,451
Creditors: Amounts falling due within one year	5	(48,515)	(54,075)
Net current liabilities		(32,269)	(21,624)
Total assets less current liabilities		535,607	546,252
Creditors: Amounts falling due after more than one year	5	(577,165)	(577,301)
Net liabilities		(41,558)	(31,049)
Capital and reserves
Called up share capital	6	1	1
Retained earnings		(41,559)	(31,050)
Shareholders' deficit		(41,558)	(31,049)

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 5 June 2026 and signed on its behalf by:
 

......................................... Mr Jamie Wheatley Director

Martin & Wheatley Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 2 Landmark Court
30 Queens Road
Weybridge
Surrey
England
KT13 9GU

These financial statements were authorised for issue by the Board on 5 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Investment property

The property held is not depreciated as it well maintained and its value is regularly reviewed by the directors.

Martin & Wheatley Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

2	Accounting policies (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Martin & Wheatley Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 September 2024	567,876	567,876
At 31 August 2025	567,876	567,876
Depreciation
Carrying amount
At 31 August 2025	567,876	567,876
At 31 August 2024	567,876	567,876

Included within the net book value of land and buildings above is £567,876 (2024 - £567,876) in respect of freehold land and buildings.
 

Martin & Wheatley Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	15,287	24,748
Trade creditors		16,328	16,328
Accruals and deferred income		1,500	-
Other creditors		15,400	12,999
		48,515	54,075

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	331,491	329,521
Other non-current financial liabilities		245,674	247,780
		577,165	577,301

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

7	Related party transactions

Summary of transactions with parent

The company is a wholly owned subsidiary of Martin & Wheatley Ltd.
During the period the company received loans from the parent company, the balance outstanding at the end of period is £245,673.

Loans from related parties

Martin & Wheatley Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

7	Related party transactions (continued)

2025	Parent £	Total £
At start of period	247,779	247,779
Advanced	48,496	48,496
Repaid	(50,602)	(50,602)
At end of period	245,673	245,673

2024	Parent £	Total £
At start of period	142,373	142,373
Advanced	105,406	105,406
At end of period	247,779	247,779

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	331,491	329,521

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	15,287	24,748