REGISTERED NUMBER: 12320168 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

WBA HYTHE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Allsop

J Walker

REGISTERED OFFICE:

27 Barnmead Road

Beckenham

Kent

BR3 1JF

REGISTERED NUMBER:

12320168 (England and Wales)

ACCOUNTANTS:

BAND Advisory Group Limited

111 Charterhouse Street

London

EC1M 6AW

FIXED ASSETS

Investment property

4

929,925

841,500

CURRENT ASSETS

Debtors

5

38,717

47,860

Cash at bank and in hand

2,091,338

2,070,238

2,130,055

2,118,098

CREDITORS

Amounts falling due within one year

6

1,000,862

2,003,818

NET CURRENT ASSETS

1,129,193

114,280

TOTAL ASSETS LESS CURRENT LIABILITIES

2,059,118

955,780

CREDITORS

Amounts falling due after more than one year

7

(1,000,000

)

-

PROVISIONS FOR LIABILITIES

(40,856

)

(18,750

)

NET ASSETS

1,018,262

937,030

CAPITAL AND RESERVES

Called up share capital

3

3

Fair value reserve

8

796,250

796,250

Retained earnings

222,009

140,777

1,018,262

937,030

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 31 August 2026 and were signed on its behalf by:

A Allsop - Director

J Walker - Director

1.	STATUTORY INFORMATION

WBA Hythe 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.

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 (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

841,500

Additions

88,425

At 30 November 2025

929,925

NET BOOK VALUE

At 30 November 2025

929,925

At 30 November 2024

841,500

Fair value at 30 November 2025 is represented by:

£

Valuation in 2021

740,000

Valuation in 2022

75,000

Cost

114,925

929,925

The property was professionally valued on 3 August 2023 at £815,000.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,000

5,000

Other debtors

33,717

42,860

38,717

47,860

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

71

2,676

Taxation and social security

32,270

28,454

Other creditors

968,521

1,972,688

1,000,862

2,003,818

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

1,000,000

-

8.

RESERVES

Fair

value

reserve

£

At 1 December 2024

and 30 November 2025

796,250

9.	RELATED PARTY DISCLOSURES

At the year end the company owed £967,521 (2024: £967,521) to the directors.