Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11724663 Mr Pietrojan Gilardini Mr George William Turnbull Mr Thomas Vantreen Gliardini Real Estate Srl true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11724663 2024-12-31 11724663 2025-12-31 11724663 2025-01-01 2025-12-31 11724663 frs-core:CurrentFinancialInstruments 2025-12-31 11724663 frs-core:Non-currentFinancialInstruments 2025-12-31 11724663 frs-core:ShareCapital 2025-12-31 11724663 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11724663 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11724663 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11724663 frs-bus:SmallEntities 2025-01-01 2025-12-31 11724663 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11724663 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11724663 1 2025-01-01 2025-12-31 11724663 frs-bus:Director1 2025-01-01 2025-12-31 11724663 frs-bus:Director1 2024-12-31 11724663 frs-bus:Director1 2025-12-31 11724663 frs-bus:Director2 2025-01-01 2025-12-31 11724663 frs-bus:Director3 2025-01-01 2025-12-31 11724663 frs-countries:EnglandWales 2025-01-01 2025-12-31 11724663 2023-12-31 11724663 2024-12-31 11724663 2024-01-01 2024-12-31 11724663 frs-core:CurrentFinancialInstruments 2024-12-31 11724663 frs-core:Non-currentFinancialInstruments 2024-12-31 11724663 frs-core:ShareCapital 2024-12-31 11724663 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11724663
Wellness Realty 2 Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
CBS Accountants Ltd
Chartered Accountants
Unit 17, Orbital 25 Business Park
Dwight Road
Watford
Hertfordshire
WD18 9DA
Wellness Realty 2 Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Wellness Realty 2 Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11724663

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,162,146 |  | -
|  |  | 2,162,146 |  | -
CURRENT ASSETS
Debtors | 5 | 15,790 |  | - |
Cash at bank and in hand |  | 238,278 |  | 16,086 |
|  | 254,068 |  | 16,086 |
Creditors: Amounts Falling Due Within One Year | 6 | (175,391 ) |  | (980 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 78,677 |  | 15,106
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,240,823 |  | 15,106
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,241,325 ) |  | (19,887 )
NET LIABILITIES |  |  | (502 ) |  | (4,781 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (602 ) |  | (4,881 )
SHAREHOLDERS' FUNDS |  |  | (502) |  | (4,781)

Page 1
Page 2
Wellness Realty 2 Ltd
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

Mr Pietrojan Gilardini Director
28/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Wellness Realty 2 Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Wellness Realty 2 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11724663 . The registered office is UNIT 17, Orbital 25 Business Park, Dwight Road, Watford, WD18 9DA.
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 represents the rental income received by the company, net of value added tax and trade discounts.
2.3. Investment Properties
Investment properties are initially measured at cost including transaction costs. They are subsequently measured at fair value at each reporting date, with changes recognised in profit or loss. No depreciation is charged on properties held at fair value. Where fair value cannot be measured reliably without undue cost or effort, properties are measured at cost less depreciation and impairment in accordance with Section 17 of FRS 102.
Deferred taxation if any is provided on these gains at the rate expected to apply when the property is sold.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | -
Additions | 2,162,146
As at 31 December 2025 | 2,162,146

Page 3
Page 4
Wellness Realty 2 Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,790 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 59,585 |  | -
Other creditors | 106,307 |  | 980
Taxation and social security | 9,499 |  | -
| 175,391 |  | 980

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 11,325 |  | 19,887
Other loans | 2,230,000 |  | -
| 2,241,325 |  | 19,887

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Included within Other Creditors are the following loans from directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Pietrojan Gilardini | 620 | - | - | - | 620

The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
Gliardini Real Estate Srl is the ultimate controlling company.
Page 4
Page 5
Wellness Realty 2 Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Transition to FRS 102
As stated in note 2 (Accounting Policies), these are the company's first financial statements prepared in accordance with FRS102 Section 1A.
The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The accounting policies set out in note 2 have been applied in preparing the financial statements for the year ended 31 December 2025.
The policies applied under the Company's previous accounting framework are not materially different to FRS 102 standards applicable in the UK and Republic of Ireland.
Page 5