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WJFR COMPANY LIMITED

Registered Number
13693572
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

WJFR COMPANY LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | Lai Fong Jennifer Tsang
| Roger Hinyeung Tsang

Registered Address | Suite B, Fairgate House, 205 Kings Road
| Tyseley
| Birmingham
| B11 2AA

Registered Number | 13693572 (England and Wales)

WJFR COMPANY LIMITED
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 404,704 |  |  |  | 404,704
|  |  |  | 404,704 |  |  |  | 404,704
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 1,275 |  |  |  | 1,470 |  |
Cash at bank and on hand |  | 2,839 |  |  |  | 2,327 |  |
|  | 4,114 |  |  |  | 3,797 |  |
Creditors amounts falling due within one year | 5 | (363,750) |  |  |  | (381,976) |  |
Net current assets (liabilities) |  |  |  | (359,636) |  |  |  | (378,179)
Total assets less current liabilities |  |  |  | 45,068 |  |  |  | 26,525
Net assets |  |  |  | 45,068 |  |  |  | 26,525
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 44,968 |  |  |  | 26,425
Shareholders' funds |  |  |  | 45,068 |  |  |  | 26,525

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 July 2026, and are signed on its behalf by:
Lai Fong Jennifer Tsang Director Registered Company No. 13693572

WJFR COMPANY LIMITED
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| The turnover shown in the profit and loss account represents the rental income receivable for the year. Income is recognised on the basis of rent due for the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Investment property
--- | ---
| The investment properties were revalued by the directors on 31 October 2025. The directors consider the valuation of the properties to be the original cost.

|  | £
| Fair value at 01 November 24 | 404,704
| At 31 October 25 | 404,704

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 620 |  | 620
| Prepayments and accrued income | 655 |  | 850
| Total | 1,275 |  | 1,470

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 4,350 |  | 3,896
| Other creditors | 355,985 |  | 373,913
| Accrued liabilities and deferred income | 3,415 |  | 4,167
| Total | 363,750 |  | 381,976

| Other creditors represents a loan from the directors which is interest free and repayable on demand.

6. | Related party transactions
--- | ---
| The loan balance due to the directors amounted to £355,985 (2024: £373,913) at the year end.