ACCOUNTS - Final Accounts

Analysis of the maturity of loans is given below:

Registered number: 15303454

WALUNJ PROPERTY LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2025

WALUNJ PROPERTY LTD

REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WALUNJ PROPERTY LTD
FOR THE YEAR ENDED 30 NOVEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Walunj Property Ltd for the year ended 30 November 2025 which comprise the Balance Sheet, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the Board of Directors of Walunj Property Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Walunj Property Ltd and state those matters that we have agreed to state to the Board of Directors of Walunj Property Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Walunj Property Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Walunj Property Ltd 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 loss of Walunj Property Ltd. You consider that Walunj Property Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Walunj Property Ltd. 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.

Thakur-Chabert Limited

Chartered Certified Accountants

7A Vine Street

Uxbridge

UB8 1QE

25 July 2026

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WALUNJ PROPERTY LTD

REGISTERED NUMBER: 15303454

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investment property	5		905,873		-
			905,873		-
Current assets
Debtors: amounts falling due within one year	6	660		100
Cash at bank and in hand	7	4,681		-
		5,341		100
Creditors: amounts falling due within one year	8	(72,394)		-
Net current (liabilities)/assets			(67,053)		100
Total assets less current liabilities			838,820		100
Creditors: amounts falling due after more than one year	9		(854,545)		-

Net (liabilities)/assets			(15,725)		100

Capital and reserves
Called up share capital	100	100
Profit and loss account	(15,825)	-
	(15,725)	100

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WALUNJ PROPERTY LTD

REGISTERED NUMBER: 15303454

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 July 2026.

A Walunj

Director

The notes on pages 5 to 9 form part of these financial statements.

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WALUNJ PROPERTY LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 NOVEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
Contributions by and distributions to owners
Shares issued during the year	100	-	100
Total transactions with owners	100	-	100

At 1 December 2024	100	-	100
Comprehensive income for the year
Loss for the year	-	(15,825)	(15,825)
Total comprehensive income for the year	-	(15,825)	(15,825)
At 30 November 2025	100	(15,825)	(15,725)

The notes on pages 5 to 9 form part of these financial statements.

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WALUNJ PROPERTY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

The company is a private company limited by shares, incorporated in England and Wales, under company number 15303454. The registered office address is 7a Vine Street, Uxbridge, UB8 1QE.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 following principal accounting policies have been applied:

2.2

Going Concern

The directors have confirmed that they will continue to provide the necessary financial support to enable the company to meet its liabilities as they fall due. Accordingly, the financial statements have been prepared on a going concern basis.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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WALUNJ PROPERTY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.6

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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WALUNJ PROPERTY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

In applying the Company's accounting policies, the directors are required to make judgements, estimates, and assumptions in the determining the carrying amounts of assets and liabilities. The directors' best judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience, and other factors that are considered to be appropriate.

Due to the inherent subjectivity involved in making such judgements,estimates and assumptions, the actual results and outcomes may differ.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimates is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.
In preparing these financial statements, the directors have had to make the following judgements.

Investment property valuation
Investment properties are measured at fair value at the reporting date. In determining fair value, the directors consider available market evidence, including the location and condition of the properties, comparable transactions, rental income and market yields. The valuation is subject to estimation uncertainty and changes in the assumptions or market conditions could result in a material change in the carrying value of the properties.

Effective interest rate on borrowings
Borrowings are measured at amortised cost using the effective interest method. Judgement is applied in determining the directly attributable transaction costs and contractual cash flows included in calculating the effective interest rate. Such costs are recognised as part of the finance cost over the expected term of the borrowing.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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WALUNJ PROPERTY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

5.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	905,873
	At 30 November 2025	905,873

The 2025 valuations were made by the directors, on an open market value basis.


	At 30 November 2025

If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
	2025	2024
	£	£

	Historic cost	905,873	-
		905,873	-

Debtors

					2025	2024
					£	£


Other debtors	-	100
Prepayments and accrued income	660	-
	660	100

7.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	4,681	-
	4,681	-

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WALUNJ PROPERTY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	69,194	-
Accruals and deferred income	3,200	-
	72,394	-

9.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	589,545	-
Other creditors	265,000	-
	854,545	-

The bank loan is secured by way of a fixed and floating charge over the assets of the company.



Amounts falling due 2-5 years
Bank loans	589,545	-
	589,545	-

The bank loan is repayable over five years, bears fixed interest at 7.73% per annum. It is secured by way of a fixed and floating charge over the assets of the company.

11.Directors' personal guarantees

The directors have provided personal guarantees to the lender in respect of the company’s borrowings, limited to £120,000 together with applicable interest, costs and fees.

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