Wulf Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04269452 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Wulf Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P A Marshall

K J Marshall

SECRETARY:

P A Marshall

REGISTERED OFFICE:

1 - 2 Basford House

Derby Road

Heanor

Derbyshire

DE75 7QL

REGISTERED NUMBER:

04269452 (England and Wales)

ACCOUNTANTS:

KLN Accountancy Services Ltd

1 - 2 Basford House

Derby Road

Heanor

Derbyshire

DE75 7QL

FIXED ASSETS

Tangible assets

4

33,415

-

Investment property

5

2,415,000

2,448,415

2,415,000

CURRENT ASSETS

Debtors

6

53,978

58,710

Cash at bank

13,732

25,678

67,710

84,388

CREDITORS

Amounts falling due within one year

7

52,152

52,659

NET CURRENT ASSETS

15,558

31,729

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,463,973

2,446,729

CREDITORS

Amounts falling due after more than one year

8

1,395,199

1,395,614

NET ASSETS

1,068,774

1,051,115

CAPITAL AND RESERVES

Called up share capital

2

Fair value reserve

9

619,682

Retained earnings

449,090

431,431

1,068,774

1,051,115

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 26 August 2026 and were signed on its behalf by:

P A Marshall - Director

K J Marshall - Director

1.	STATUTORY INFORMATION

Wulf Investments 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.	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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

44,553

At 30 November 2025

44,553

DEPRECIATION

Charge for year

11,138

At 30 November 2025

11,138

NET BOOK VALUE

At 30 November 2025

33,415

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

2,415,000

NET BOOK VALUE

At 30 November 2025

2,415,000

At 30 November 2024

2,415,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2022

2,415,000

**	TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

INVESTMENT PROPERTY

'COST' ACCOUNT TOTAL

Cost/valuation b/f

2,415,000

CLIENT SCREEN TOTAL

=

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Amounts owed by associates

41,664

50,185

Other debtors

12,314

8,525

53,978

58,710

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Bank loans and overdrafts

1,215

-

Trade creditors

197

3,476

Taxation and social security

-

7,284

Other creditors

50,740

41,899

52,152

52,659

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

£

Bank loans

1,183,417

1,215,031

Hire purchase contracts

31,199

-

Amounts owed to associates

180,583

1,395,199

1,395,614

9.

RESERVES

Fair

value

reserve

£

At 1 December 2024

and 30 November 2025

619,682