REGISTERED NUMBER: 12707794 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Austin Wilkinson Property Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mr J A Wilkinson

Mr P W A Wilkinson

REGISTERED OFFICE:

Unit 10 Austin Park Coal Pit Lane

Atherton

Manchester

M46 0FY

REGISTERED NUMBER:

12707794 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

Chartered Accountants

Suite 4A

Apex

33 Victoria Street

Altrincham

WA14 1AU

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Austin Wilkinson Property Limited for the year ended 28 February 2026 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Austin Wilkinson Property Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Austin Wilkinson Property Limited and state those matters that we have agreed to state to the Board of Directors of Austin Wilkinson Property Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Austin Wilkinson Property Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Austin Wilkinson Property Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Austin Wilkinson Property Limited. You consider that Austin Wilkinson Property Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Austin Wilkinson Property Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Ltd

Chartered Accountants

Suite 4A

Apex

33 Victoria Street

Altrincham

WA14 1AU

5 August 2026

FIXED ASSETS

Tangible assets

5

19,947

19,763

Investments

6

1,642,161

1,923,556

Investment property

7

2,654,873

2,674,000

4,316,981

4,617,319

CURRENT ASSETS

Debtors

8

714,308

409

Cash at bank

636,648

697,887

1,350,956

698,296

CREDITORS

Amounts falling due within one year

9

(180,102

)

(62,306

)

NET CURRENT ASSETS

1,170,854

635,990

TOTAL ASSETS LESS CURRENT LIABILITIES

5,487,835

5,253,309

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

5,487,834

5,253,308

SHAREHOLDERS' FUNDS

5,487,835

5,253,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by:

Mr J A Wilkinson - Director

1.	STATUTORY INFORMATION

Austin Wilkinson Property 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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 Profit and Loss Account, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 March 2025

43,942

14,977

58,919

Additions

6,000

-

6,000

At 28 February 2026

49,942

14,977

64,919

DEPRECIATION

At 1 March 2025

31,519

7,637

39,156

Charge for year

3,981

1,835

5,816

At 28 February 2026

35,500

9,472

44,972

NET BOOK VALUE

At 28 February 2026

14,442

5,505

19,947

At 28 February 2025

12,423

7,340

19,763

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Investments b/f

1,923,556

2,166,784

Additions

425,000

-

Revaluation on investments

289,033

78,772

Disposal of investments

(995,428

)

(322,000

)

1,642,161

1,923,556

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

2,674,000

Disposals

(19,127

)

At 28 February 2026

2,654,873

NET BOOK VALUE

At 28 February 2026

2,654,873

At 28 February 2025

2,674,000

The fair value of investment property has been considered by the directors, and they confirm there to be no material difference between the carrying value of the property and market value at 28 February 2026.

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,231

408

Amounts owed by group undertakings

-

1

Amounts owed by participating interests

700,000

-

Other debtors

5,077

-

714,308

409

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

29,180

292

Amounts owed to group undertakings

60,000

-

Taxation and social security

89,222

60,014

Other creditors

1,700

2,000

180,102

62,306

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1

11.	RELATED PARTY DISCLOSURES

During the year the company made the following related party transactions:

Austin Wilkinson Property (Holdings) Limited

(Parent)

There were loans between the companies during the year. At the balance sheet date the amount due to Austin Wilkinson Property (Holdings) Limited was £60,000 (2025: £NIL).

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Austin Wilkinson Property (Holdings) Limited.

The financial statements of that company are available upon request from Companies House, Crown Way Cardiff, CF14 3UZ.