Weald Property Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 02283395

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		900,000		900,000

			900,000		900,000
CURRENT ASSETS
Debtors	6	51,460		9
Cash at bank and in hand		44,355		355

		95,815		364
Creditors: Amounts Falling Due Within One Year	7	(310,970 )		(297,938 )

NET CURRENT ASSETS (LIABILITIES)			(215,155 )		(297,574 )

TOTAL ASSETS LESS CURRENT LIABILITIES			684,845		602,426

NET ASSETS			684,845		602,426

CAPITAL AND RESERVES
Called up share capital	8		181		181
Revaluation reserve	10		237,900		237,900
Other reserves			40		40
Profit and Loss Account			446,724		364,305

SHAREHOLDERS' FUNDS			684,845		602,426

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Weald Property Investments 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 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 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

Mrs E D Calcioli Director	Mr M Calcioli Director
30 July 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Weald Property Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02283395 . The registered office is c/o Vitality House, 2-3 Imberhorne Way, East Grinstead, West Sussex, RH19 1RL.

The company’s principal activity continues to be that of property investment, management and development.

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

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Freehold	Not depreciated
Office Equipment	25% reducing balance

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.

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Weald Property Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Financial Instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

2.7. Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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Weald Property Investments 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: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Office Equipment	Total
	£	£	£
Cost
As at 1 January 2025	900,000	7,097	907,097

As at 31 December 2025	900,000	7,097	907,097

Depreciation
As at 1 January 2025	-	7,097	7,097

As at 31 December 2025	-	7,097	7,097

Net Book Value
As at 31 December 2025	900,000	-	900,000

As at 1 January 2025	900,000	-	900,000

5. Investment Property

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	662,810	662,810

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	51,460	9

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Weald Property Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other loans	103,342	103,342
Amounts owed to participating interests	152,442	152,442
Other creditors	32,164	42,154
Taxation and social security	23,022	-

	310,970	297,938

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	181	181

9. Financial Instruments

Financial assets measured at fair value through profit or loss comprise solely of cash.

10. Reserves

	Revaluation reserve	Other reserves	Profit and Loss Account
	£	£	£
As at 1 January 2025	237,900	40	364,305
Profit for the year and total comprehensive income	-	-	82,419

As at 31 December 2025	237,900	40	446,724

11. Related Party Transactions

At the year end the company owed £(130,845) (2024 - £(130,845)) to G & G Food Supplies Limited, a company in which Mr and Mrs Calcioli are directors and shareholders.

At the year end the company owed £(103,342) (2024 - £(103,342)) to N Gaiman, a shareholder.

12. Controlling Party

The company was controlled throughout the current and previous period by its directors, Mrs E Calcioli and Mr M Calcioli by virtue of the fact that they own the majority of the company's ordinary issued share capital.

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