WPR PROPERTY MAINTENANCES LIMITED 31/10/2025 iXBRL

Company registration number: 08182285

WPR PROPERTY MAINTENANCES LIMITED

Unaudited filleted financial statements

31 October 2025

WPR PROPERTY MAINTENANCES LIMITED

Contents

Statement of financial position

Notes to the financial statements

WPR PROPERTY MAINTENANCES LIMITED

Statement of financial position

31 October 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	9,567		6,486
		_______		_______
			9,567		6,486

Current assets
Stocks		75,964		96,888
Debtors	6	96,539		37,300
Cash at bank and in hand		48,677		52,553
		_______		_______
		221,180		186,741
Creditors: amounts falling due
within one year	7	( 144,077)		( 96,574)
		_______		_______
Net current assets			77,103		90,167
			_______		_______
Total assets less current liabilities			86,670		96,653

Creditors: amounts falling due
after more than one year	8		-		( 5,833)

Provisions for liabilities	9		( 422)		( 982)

			_______		_______
Net assets			86,248		89,838
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			86,246		89,836
			_______		_______
Shareholders funds			86,248		89,838
			_______		_______

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

Mr Wayne Rainford

Director

Company registration number: 08182285

WPR PROPERTY MAINTENANCES LIMITED

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is WPR Property Maintenances Limited, 95 Netherton Lane, Netherton, Wakefield, West Yorkshire, WF4 4HG.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Tools and equipment	-	20 %	straight line
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Tools and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 November 2024	22,439	33,980	56,419
Additions	-	6,500	6,500
Disposals	-	( 3,180)	( 3,180)
	_______	_______	_______
At 31 October 2025	22,439	37,300	59,739
	_______	_______	_______
Depreciation
At 1 November 2024	22,290	27,643	49,933
Charge for the year	75	3,165	3,240
Disposals	-	( 3,001)	( 3,001)
	_______	_______	_______
At 31 October 2025	22,365	27,807	50,172
	_______	_______	_______
Carrying amount
At 31 October 2025	74	9,493	9,567
	_______	_______	_______
At 31 October 2024	149	6,337	6,486
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	84,244	32,647
Other debtors	12,295	4,653
	_______	_______
	96,539	37,300
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	21,525	13,164
Trade creditors	78,607	38,390
Social security and other taxes	4,199	8,554
Other creditors	39,746	36,466
	_______	_______
	144,077	96,574
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	-	5,833
	_______	_______

9. Provisions

	Deferred tax (note 10)	Total
	£	£
At 1 November 2024	982	982
Charges against provisions	( 560)	( 560)
	_______	_______
At 31 October 2025	422	422
	_______	_______

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in debtors (note 6)	1,680	1,491
Included in provisions (note 9)	( 422)	( 982)
	_______	_______
	1,258	509
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	( 422)	( 982)
Unused tax losses	1,680	1,491
	_______	_______
	1,258	509
	_______	_______

11. Related party transactions

During the year the company entered into the following transactions with related parties:

	Balance owed by/(owed to)
	2025	2024
	£	£
Company officers'	( 37,781)	( 34,991)
	_______	_______

The above loans made to the company by it's officers' are unsecured, interest free and repayable on demand.