Company Registration No. 07092363 (England and Wales)
WAYMEN INVESTMENTS LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2026
4 Brackley Close
Bournemouth International Airport
Christchurch
Dorset
BH23 6SE
WAYMEN INVESTMENTS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
WAYMEN INVESTMENTS LTD
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
10,857
14,497
Investment property
4
3,653,943
3,653,943
3,664,800
3,668,440
Current assets
Debtors
5
827
25,023
Cash at bank and in hand
236,827
845,022
237,654
870,045
Creditors: amounts falling due within one year
6
(402,161)
(703,973)
Net current (liabilities)/assets
(164,507)
166,072
Total assets less current liabilities
3,500,293
3,834,512
Provisions for liabilities
(57,336)
(105,465)
Net assets
3,442,957
3,729,047
Capital and reserves
Called up share capital
2
2
Revaluation reserve
974,291
974,291
Profit and loss reserves
2,468,664
2,754,754
Total equity
3,442,957
3,729,047
WAYMEN INVESTMENTS LTD
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 May 2026 and are signed on its behalf by:
Mr N D Merry
Director
Company registration number 07092363 (England and Wales)
WAYMEN INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Waymen Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4 Brackley Close, Bournemouth International Airport, Christchurch, Dorset, BH23 6SE.

1.1
Accounting convention

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.

1.2
Turnover

Turnover represents rents receivable net of VAT.

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% straight line
Computers
25% straight line
Motor vehicles
25% 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 properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Impairment of fixed assets

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.

1.6
Financial instruments
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

WAYMEN INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.7
Taxation

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

Current tax

Current tax is recognised on taxable profit for the current and, where not previously recognised, 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

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.

2
Employees

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

2026
2025
Number
Number
Total
3
2
3
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2025
3,000
6,963
27,000
36,963
Additions
-
0
158
-
0
158
At 31 March 2026
3,000
7,121
27,000
37,121
Depreciation and impairment
At 1 April 2025
63
6,793
15,610
22,466
Depreciation charged in the year
750
200
2,848
3,798
At 31 March 2026
813
6,993
18,458
26,264
Carrying amount
At 31 March 2026
2,187
128
8,542
10,857
At 31 March 2025
2,937
170
11,390
14,497
WAYMEN INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
4
Investment property
2026
£
Fair value
At 1 April 2025 and 31 March 2026
3,653,943

The investment properties were revalued on an open market basis by the directors at the balance sheet date.

5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
419
47
Other debtors
408
24,976
827
25,023
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
2,412
147,796
Taxation and social security
334
161,154
Other creditors
399,415
395,023
402,161
703,973
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