REGISTERED NUMBER: 08529672 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026

FOR

WISTON BUSINESS PARK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N E Plaskett

N A Plaskett

REGISTERED OFFICE:

2 Manor Farm Court

Old Wolverton Road

Milton Keynes

Buckinghamshire

MK12 5NN

REGISTERED NUMBER:

08529672 (England and Wales)

ACCOUNTANTS:

Ad Valorem Accountancy Services Limited

Chartered Certified Accountants

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Tangible assets

4

9,952,587

8,802,971

Investment property

5

15,825,000

11,855,000

25,777,587

20,657,971

CURRENT ASSETS

Debtors

6

1,063,684

97,671

Cash at bank and in hand

328,755

317,313

1,392,439

414,984

CREDITORS

Amounts falling due within one year

7

1,937,828

578,750

NET CURRENT LIABILITIES

(545,389

)

(163,766

)

TOTAL ASSETS LESS CURRENT LIABILITIES

25,232,198

20,494,205

CREDITORS

Amounts falling due after more than one year

8

(13,728,323

)

(13,216,836

)

PROVISIONS FOR LIABILITIES

(2,588,366

)

(1,444,314

)

NET ASSETS

8,915,509

5,833,055

CAPITAL AND RESERVES

Called up share capital

10

100

100

Revaluation reserve

11

7,273,388

4,280,555

Retained earnings

1,642,021

1,552,400

SHAREHOLDERS' FUNDS

8,915,509

5,833,055

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

N E Plaskett - Director

1.	STATUTORY INFORMATION

Wiston Business Park Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

TURNOVER

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

TANGIBLE FIXED ASSETS

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

Plant and machinery

-

33% on cost and 5% on reducing balance

Computer equipment

-

33% on cost

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 3 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 July 2025

9,590,529

16,146

9,606,675

Additions

1,620,765

-

1,620,765

At 30 June 2026

11,211,294

16,146

11,227,440

DEPRECIATION

At 1 July 2025

787,559

16,145

803,704

Charge for year

471,149

-

471,149

At 30 June 2026

1,258,708

16,145

1,274,853

NET BOOK VALUE

At 30 June 2026

9,952,586

1

9,952,587

At 30 June 2025

8,802,970

1

8,802,971

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2025

11,855,000

Revaluations

3,970,000

At 30 June 2026

15,825,000

NET BOOK VALUE

At 30 June 2026

15,825,000

At 30 June 2025

11,855,000

Fair value at 30 June 2026 is represented by:

£

Valuation in 2016

296,673

Valuation in 2018

1,150,000

Valuation in 2019

3,000,000

Valuation in 2023

1,905,000

Valuation in 2026

3,970,000

Cost

5,503,327

15,825,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

965,308

-

Other debtors

98,376

97,671

1,063,684

97,671

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

246,157

95,474

Trade creditors

11,139

113,071

Taxation and social security

125,419

94,719

Other creditors

1,555,113

275,486

1,937,828

578,750

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

3,728,212

3,491,169

Other creditors

10,000,111

9,725,667

13,728,323

13,216,836

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

3,974,369

3,586,643

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

100

100

100

11.

RESERVES

Revaluation

reserve

£

At 1 July 2025

4,280,555

Revaluation

2,992,833

At 30 June 2026

7,273,388