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Registered number: 03977793 W. WING YIP & BROTHERS PROPERTY AND INVESTMENTS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
W. WING YIP & BROTHERS PROPERTY AND INVESTMENTS LIMITED REGISTERED NUMBER: 03977793 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 33,080,000 |  | 34,805,000
|  |  | 33,080,000 |  | 34,805,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 11,807,521 |  | 11,013,489 |
Cash at bank and in hand |  | 4,439,843 |  | 3,508,164 |
|  | 16,247,364 |  | 14,521,653 |
Creditors: amounts falling due within one year | 6 | (2,262,956) |  | (1,808,056) |
Net current assets |  |  | 13,984,408 |  | 12,713,597
Total assets less current liabilities |  |  | 47,064,408 |  | 47,518,597
Net assets |  |  | 47,064,408 |  | 47,518,597
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 111,111 |  | 111,111
Share premium account | 8 |  | 6,066,786 |  | 6,066,786
Investment property reserve | 8 |  | - |  | 988,348
Profit and loss account | 8 |  | 40,886,511 |  | 40,352,352
|  |  | 47,064,408 |  | 47,518,597
Page 1
W. WING YIP & BROTHERS PROPERTY AND INVESTMENTS LIMITED REGISTERED NUMBER: 03977793 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
B J S H W Yip | J A Hendley
Director | Director
Date: 11 May 2026 |
The notes on pages 4 to 9 form part of these financial statements. Page 2
W. WING YIP & BROTHERS PROPERTY AND INVESTMENTS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Called up share capital | Share premium account | Investment property revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 October 2023 | 111,111 | 6,066,786 | 28,348 | 39,017,264 | 45,223,509
Comprehensive income for the year |  |  |  |  |
Profit for the year | - | - | - | 2,845,088 | 2,845,088
Dividends: Equity capital | - | - | - | (550,000) | (550,000)
Transfer between reserves | - | - | - | (960,000) | (960,000)
Transfer between reserves | - | - | 960,000 | - | 960,000
At 1 October 2024 | 111,111 | 6,066,786 | 988,348 | 40,352,352 | 47,518,597
Comprehensive income for the year |  |  |  |  |
Profit for the year | - | - | - | 95,811 | 95,811
Dividends: Equity capital | - | - | - | (550,000) | (550,000)
Transfer between reserves | - | - | - | 988,348 | 988,348
Transfer between reserves | - | - | (988,348) | - | (988,348)
At 30 September 2025 | 111,111 | 6,066,786 | - | 40,886,511 | 47,064,408
| The notes on pages 4 to 9 form part of these financial statements.
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W. WING YIP & BROTHERS PROPERTY AND INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
W. Wing Yip & Brothers Property and Investments Limited is a private company limited by shares, incorporated in the United Kingdom. The address of its registered office is: 375 Nechells Park Road Birmingham West Midlands B7 5NT The financial statements are prepared in Sterling (£) and are for the year ended 30 September 2025 (2024: year ended 30 September 2024). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis. The directors have assessed the financial position and future cash requirements of the business for a period exceeding twelve months from the date of approval of the financial statements and consider that the company has sufficient resources to manage its business risk successfully.
| 2.3 | Revenue
Revenue comprises rental and service charge income, and is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding value added tax.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 4
W. WING YIP & BROTHERS PROPERTY AND INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax is provided for on the gains on revalued investment property when such amounts are considered material.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by the directors, with assistance of professional advisers, and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. The costs of demolition of existing properties for the purpose of expansion are included in the cost of investment properties.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 5
W. WING YIP & BROTHERS PROPERTY AND INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | Employees
| The average monthly number of employees, including the Directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Officers | 6 | 6
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W. WING YIP & BROTHERS PROPERTY AND INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Fixed asset investments
|  | Investment property
|  | £
| Cost or valuation |
| At 1 October 2024 | 34,805,000
| Revaluations | (1,725,000)
| At 30 September 2025 | 33,080,000
| The 2025 valuations are based upon external valuations provided by Lambert Smith Hampton, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 350,902 | 458,319
| Amounts owed by associated undertakings | 11,039,652 | 10,376,692
| Other debtors | 101,761 | 25,478
| Prepayments and accrued income | 315,206 | 153,000
|  | 11,807,521 | 11,013,489
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 78,309 | 39,934
| Amounts owed to associated undertakings | 195,246 | 196,328
| Corporation tax | 193,259 | 422,044
| Other taxation and social security | 410,461 | 136,446
| Other creditors | 340,006 | 283,846
| Accruals and deferred income | 1,045,675 | 729,458
|  | 2,262,956 | 1,808,056
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W. WING YIP & BROTHERS PROPERTY AND INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 57,525 (2024 - 57,525) A shares of £1.00 each | 57,525 | 57,525
|  | 42,475 (2024 - 42,475) B shares of £1.00 each | 42,475 | 42,475
|  | 11,111 (2024 - 11,111) C shares of £1.00 each | 11,111 | 11,111
|  |  | 111,111 | 111,111
8. | Reserves
Share premium account The share premium account consists of all accumulated premiums on shares issued. Investment property revaluation reserve The investment property revaluation reserve consists of accumulated unrealised revaluation gains less losses on properties and associated deferred tax. Profit and loss account The profit and loss account consists of accumulated realised profits less accumulated losses, net of any dividends paid.
9. | Contingent liabilities
The company is party, together with a number of related undertakings, to a multilateral guarantee given to HSBC Bank PLC. The total exposure guaranteed at the year end with HSBC Bank PLC amounted to £16,304,712 (2024: £18,916,066).
10. | Related party transactions
| Amounts due from/(to) related parties:
|  | 2025 | 2024
|  | £ | £
| Amounts due from companies by way of directors in common | 11,039,652 | 10,376,692
| Amounts due to companies by way of directors in common | (195,246) | (196,328)
|  | 10,844,406 | 10,180,364
Page 8
W. WING YIP & BROTHERS PROPERTY AND INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
11. | Auditors' information
The auditors' report on the financial statements for the year ended 30 September 2025 was unqualified. The audit report was signed on 12 May 2026 by Gavin Whitehouse BSocSc FCA (Senior Statutory Auditor) on behalf of Xeinadin Audit Limited.
Page 9