Company registration number 10964631 (England and Wales)
WHO PROPERTIES LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
WHO PROPERTIES LTD
COMPANY INFORMATION
Directors
Mr I O Osborne
Mrs A O Osborne
Company number
10964631
Registered office
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
England
CM13 1AB
Accountants
Xeinadin South East Limited
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
England
CM13 1AB
WHO PROPERTIES LTD
CONTENTS
Page
Directors' report
1
Profit and loss account
2
Balance sheet
3
Notes to the financial statements
4 - 6
WHO PROPERTIES LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The directors present their annual report and financial statements for the year ended 30 September 2025.

Directors

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

Mr I O Osborne
Mrs A O Osborne
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
Mr I O Osborne
Mrs A O Osborne
Director
Director
1 July 2026
WHO PROPERTIES LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
2025
2024
Notes
£
£
Turnover
11,607
11,160
Administrative expenses
(8,871)
(9,169)
Profit before taxation
2,736
1,991
Tax on profit
3
(520)
(378)
Profit for the financial year
2,216
1,613

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

WHO PROPERTIES LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
167,822
167,822
Current assets
Cash at bank and in hand
15,963
12,007
Creditors: amounts falling due within one year
5
(178,184)
(176,444)
Net current liabilities
(162,221)
(164,437)
Net assets
5,601
3,385
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
7
5,501
3,285
Total equity
5,601
3,385

For the financial year ended 30 September 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 1 July 2026 and are signed on its behalf by:
Mr I O Osborne
Mrs A O Osborne
Director
Director
Company registration number 10964631 (England and Wales)
WHO PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
1
Accounting policies
Company information

Who Properties Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold land and buildings
Straight line method
1.4
Taxation

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

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.

WHO PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
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.

2
Employees
2025
2024
Number
Number
Total
0
0
3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
520
378
4
Tangible fixed assets
Freehold land and buildings
£
Cost
At 1 October 2024 and 30 September 2025
167,822
Depreciation and impairment
At 1 October 2024 and 30 September 2025
-
0
Carrying amount
At 30 September 2025
167,822
At 30 September 2024
167,822
WHO PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
505
613
Corporation tax
520
548
Other creditors
176,589
174,713
Accruals and deferred income
570
570
178,184
176,444
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
100
100
100
100
7
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
3,285
1,672
Adjusted balance
3,285
1,672
Profit for the year
2,216
1,613
At the end of the year
5,501
3,285
2025-09-30 2024-10-01 false false false 01 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr I O Osborne Mrs A O Osborne 10964631 2024-10-01 2025-09-30 10964631 bus:Director1 2024-10-01 2025-09-30 10964631 bus:Director2 2024-10-01 2025-09-30 10964631 bus:RegisteredOffice 2024-10-01 2025-09-30 10964631 2025-09-30 10964631 2023-10-01 2024-09-30 10964631 2024-09-30 10964631 core:LandBuildings core:OwnedOrFreeholdAssets 2025-09-30 10964631 core:LandBuildings core:OwnedOrFreeholdAssets 2024-09-30 10964631 core:WithinOneYear 2025-09-30 10964631 core:WithinOneYear 2024-09-30 10964631 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 10964631 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 10964631 core:ShareCapital 2025-09-30 10964631 core:ShareCapital 2024-09-30 10964631 core:RetainedEarningsAccumulatedLosses 2025-09-30 10964631 core:RetainedEarningsAccumulatedLosses 2024-09-30 10964631 core:ShareCapitalOrdinaryShareClass1 2025-09-30 10964631 core:ShareCapitalOrdinaryShareClass1 2024-09-30 10964631 core:RetainedEarningsAccumulatedLosses 2024-09-30 10964631 core:RetainedEarningsAccumulatedLosses 2023-09-30 10964631 core:LandBuildings core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 10964631 core:UKTax 2024-10-01 2025-09-30 10964631 core:UKTax 2023-10-01 2024-09-30 10964631 core:LandBuildings core:OwnedOrFreeholdAssets 2024-09-30 10964631 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 10964631 bus:OrdinaryShareClass1 2025-09-30 10964631 bus:OrdinaryShareClass1 2024-09-30 10964631 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10964631 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10964631 bus:FRS102 2024-10-01 2025-09-30 10964631 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10964631 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP