Company registration number 2951326 (England and Wales)
WD PROPERTIES (UK) LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
WD PROPERTIES (UK) LTD
COMPANY INFORMATION
Directors
J S Shea
Mr P J Shea
Secretary
J S Shea
Company number
2951326
Registered office
Accountants
Xeinadin South East Limited
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
England
CM13 1AB
WD PROPERTIES (UK) LTD
CONTENTS
Page
Directors' report
1
Accountants' report
2
Profit and loss account
3
Balance sheet
4
Notes to the financial statements
5 - 9
WD PROPERTIES (UK) LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JULY 2025
- 1 -

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

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

J S Shea
Mr P J Shea
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
J S Shea
Director
23 July 2026
WD PROPERTIES (UK) LTD
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF WD PROPERTIES (UK) LTD
- 2 -

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 July 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Xeinadin South East Limited
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
CM13 1AB
England
23 July 2026
WD PROPERTIES (UK) LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
2025
2024
Notes
£
£
Turnover
814,129
814,569
Administrative expenses
(443,272)
(320,688)
Other operating income
43,245
31,482
Operating profit
414,102
525,363
Interest receivable and similar income
23,903
-
0
Interest payable and similar expenses
(428,483)
(376,404)
Profit before taxation
9,522
148,959
Tax on profit
3
(9,160)
(40,851)
Profit for the financial year
362
108,108

The profit and loss account has been prepared on the basis that all operations are continuing operations.

WD PROPERTIES (UK) LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 4 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
157,140
126,897
Investment property
6
7,560,851
7,229,677
7,717,991
7,356,574
Current assets
Debtors
7
230,491
106,041
Cash at bank and in hand
498,378
21,484
728,869
127,525
Creditors: amounts falling due within one year
8
(428,896)
(597,117)
Net current assets/(liabilities)
299,973
(469,592)
Total assets less current liabilities
8,017,964
6,886,982
Creditors: amounts falling due after more than one year
9
(6,032,248)
(4,801,628)
Net assets
1,985,716
2,085,354
Capital and reserves
Called up share capital
10
100
100
Revaluation reserve
11
1,414,906
1,414,906
Profit and loss reserves
12
570,710
670,348
Total equity
1,985,716
2,085,354

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 23 July 2026 and are signed on its behalf by:
J S Shea
Director
Company registration number 2951326 (England and Wales)
WD PROPERTIES (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
1
Accounting policies
Company information

WD Properties (UK) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is .

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the value of rents receivable plus development work undertaken, excluding value added tax.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

WD PROPERTIES (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 6 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

1.7

Property developments

Sites acquired for short term development are included in debtors at the value of work undertaken and any payments received are offset for the short term contracts when profit is taken over the period of the development. For long term contracts the developments are shown at the lower of cost and net realisable value.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
5
3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
9,160
40,851

WD PROPERTIES (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
4
Dividends
2025
2024
2025
2024
Per share
Per share
Total
Total
1
1
£
£
Ordinary
Interim paid
1.00
1.00
100,000
70,000
5
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 August 2024
248,159
-
0
5,528
253,687
Additions
-
0
83,850
213
84,063
At 31 July 2025
248,159
83,850
5,741
337,750
Depreciation and impairment
At 1 August 2024
122,010
-
0
4,780
126,790
Depreciation charged in the year
32,670
20,963
187
53,820
At 31 July 2025
154,680
20,963
4,967
180,610
Carrying amount
At 31 July 2025
93,479
62,887
774
157,140
At 31 July 2024
126,149
-
0
748
126,897
6
Investment property
2025
£
Fair value
At 1 August 2024
7,229,677
Additions
331,174
At 31 July 2025
7,560,851

The properties were valued on on an open market basis on 31 July 202 5 by the director.

WD PROPERTIES (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
9,587
8,271
Other debtors
37,788
45,864
Prepayments and accrued income
183,116
51,906
230,491
106,041
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
4,300
4,300
Trade creditors
160,755
71,468
Corporation tax
136,804
178,293
Other taxation and social security
34,272
44,533
Other creditors
59,310
266,880
Accruals and deferred income
33,455
31,643
428,896
597,117
9
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
6,032,248
4,801,628
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
11
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
1,414,906
1,414,906
WD PROPERTIES (UK) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 9 -
12
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
670,348
632,240
Adjusted balance
670,348
632,240
Profit for the year
362
108,108
Dividends declared and paid in the year
(100,000)
(70,000)
At the end of the year
570,710
670,348
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