Wilson Mitchell & Co. Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04279875

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,673		9,786
Investment Properties	5		310,000		320,000
Investments	6		536,510		569,538

			855,183		899,324
CURRENT ASSETS
Debtors	7	105,000		118,782
Cash at bank and in hand		19,887		22,815

		124,887		141,597
Creditors: Amounts Falling Due Within One Year	8	(42,933 )		(12,454 )

NET CURRENT ASSETS (LIABILITIES)			81,954		129,143

TOTAL ASSETS LESS CURRENT LIABILITIES			937,137		1,028,467

Creditors: Amounts Falling Due After More Than One Year	9		(19,864 )		(25,460 )

NET ASSETS			917,273		1,003,007

CAPITAL AND RESERVES
Called up share capital	10		9		9
Capital redemption reserve			1		1
Profit and Loss Account			917,263		1,002,997

SHAREHOLDERS' FUNDS			917,273		1,003,007

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Wilson Mitchell & Co. Limited

Balance Sheet (continued)

As At 31 December 2025

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

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

The director acknowledges her 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

L M Bradley

Director

21st April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Wilson Mitchell & Co. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04279875 . The registered office is Paddock Cottage, 51 Farleigh Road, Warlingham, Surrey, CR6 9EJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Gains or deficits on current asset collective investments in shares and equities are recognised within the financial statements upon the sale of the underlying investments where gains or deficits are crystalised.

Rental income is the gross amount of rent receivable and associated services (such as cleaning charges, linen services, and mandatory fees) generated from the investment property. Revenue is recognized on a straight-line basis over the period of the guest's stay with income relating to the portion of a stay falling after the balance sheet date being treated as deferred income (a liability) where neccessary and recognized in the following financial year.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	25 % reducing balance
Computer Equipment	3 years straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

2.5. Investments

Investments in equity shares or unit trusts which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicaly traded and where fair value cannot be measured reliably are measured at cost less impairement.

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Wilson Mitchell & Co. Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost or Valuation
As at 1 January 2025	35,546	961	3,742	40,249
Additions	-	798	1,050	1,848

As at 31 December 2025	35,546	1,759	4,792	42,097

Depreciation
As at 1 January 2025	27,112	888	2,463	30,463
Provided during the period	2,109	118	734	2,961

As at 31 December 2025	29,221	1,006	3,197	33,424

Net Book Value
As at 31 December 2025	6,325	753	1,595	8,673

As at 1 January 2025	8,434	73	1,279	9,786

5. Investment Property

	2025
	£
Fair Value
As at 1 January 2025	320,000
Fair value adjustments	(10,000 )

As at 31 December 2025	310,000

The property has been valued at open market value as at the balance sheet date by a local estate agent.

6. Investments

	Listed	Unlisted	Total
	£	£	£
Cost or Valuation
As at 1 January 2025	349,034	220,504	569,538
Additions	251,126	-	251,126
Disposals	(282,451 )	-	(282,451 )
Fair value adjustments	(1,703 )	-	(1,703 )

As at 31 December 2025	316,006	220,504	536,510

Provision
As at 1 January 2025	-	-	-

As at 31 December 2025	-	-	-

Net Book Value
As at 31 December 2025	316,006	220,504	536,510

As at 1 January 2025	349,034	220,504	569,538

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Wilson Mitchell & Co. Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	105,000	118,782

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	5,591	5,572
Other creditors	37,342	6,882

	42,933	12,454

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	19,850	25,460
Other creditors	14	-

	19,864	25,460

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	9	9

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mrs Louise Bradley	2,522	-	(2,522 )	-	-

The above loan is unsecured, interest free and repayable on demand.

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