| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| FOR |
| 4 WALD LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| FOR |
| 4 WALD LTD |
| 4 WALD LTD (REGISTERED NUMBER: 05250924) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the Year Ended 31 JANUARY 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| 4 WALD LTD |
| COMPANY INFORMATION |
| for the Year Ended 31 JANUARY 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 260 - 270 Butterfield |
| Great Marlings |
| Luton |
| Bedfordshire |
| LU2 8DL |
| 4 WALD LTD (REGISTERED NUMBER: 05250924) |
| BALANCE SHEET |
| 31 JANUARY 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 9 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Fair value reserve | 10 |
| Retained earnings | 10 |
| SHAREHOLDERS' FUNDS |
| 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. |
| 4 WALD LTD (REGISTERED NUMBER: 05250924) |
| BALANCE SHEET - continued |
| 31 JANUARY 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| 4 WALD LTD (REGISTERED NUMBER: 05250924) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the Year Ended 31 JANUARY 2026 |
| 1. | STATUTORY INFORMATION |
| 4 Wald Ltd is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life. |
| Plant and machinery - 25% on reducing balance |
| Motor Vehicles - 25% on reducing balance |
| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. |
| The gain or loss arising on disposal of an asset is determined at the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss. |
| Investment property |
| Investment property is initially included at cost and subsequently included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. |
| In accordance with the FRS 102 Section 1A, fair value gains and losses are accounted for under the fair value accounting rules and hence are taken to the income statement. No depreciation is provided in respect of investment properties. |
| Revaluations taken to the income statement are transferred into a non distributable reserve as these gains are considered unrealised. |
| 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. |
| 4 WALD LTD (REGISTERED NUMBER: 05250924) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 JANUARY 2026 |
| 3. | ACCOUNTING POLICIES - continued |
| 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 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and | Motor |
| machinery | vehicles | Totals |
| £ | £ | £ |
| COST |
| At 1 February 2025 |
| Additions |
| At 31 January 2026 |
| DEPRECIATION |
| At 1 February 2025 |
| Charge for year |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 February 2025 |
| Additions |
| Revaluations | 25,000 |
| Impairments | (88,000 | ) |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| Included in fair value of investment property is freehold land of £ 75,000 (2025 - £ 0 ) which is not depreciated. |
| 4 WALD LTD (REGISTERED NUMBER: 05250924) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 JANUARY 2026 |
| 6. | INVESTMENT PROPERTY - continued |
| Fair value at 31 January 2026 is represented by: |
| £ |
| Valuation in 2026 | 1,818,358 |
| If the investment property had not been revalued it would have been included at the following historical cost: |
| 2026 | 2025 |
| £ | £ |
| Cost | 1,490,740 | 1,409,382 |
| The investment property was valued on an open market basis on 31 January 2026 by the directors . |
| This revaluation was performed under the guidance of valuation officers. |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Corporation tax |
| Other creditors |
| Directors' loan accounts | 138,249 | 121,965 |
| Accruals and deferred income |
| 9. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred tax | 88,437 | 102,679 |
| Deferred |
| tax |
| £ |
| Balance at 1 February 2025 |
| Provided during year | ( |
) |
| Balance at 31 January 2026 |
| 4 WALD LTD (REGISTERED NUMBER: 05250924) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 JANUARY 2026 |
| 10. | RESERVES |
| Fair |
| Retained | value |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 1 February 2025 | 1,623,927 |
| Deficit for the year | ( |
) | ( |
) |
| Revaluation movement | 47,250 | (47,250 | ) | - |
| At 31 January 2026 | 1,616,299 |
| FRS 102 Section 1A requires fair value adjustments on investment properties and other investments to be recognised in the income statement. The directors subsequently made an election to transfer these amounts out of retained earnings into a non distributable reserve. This transfer is made net of any deferred tax adjustment arising on the revaluation of the property. |
| 11. | LEASING AGREEMENTS |
| Minimum lease receipts fall due as follows: |
| 2026 | 2025 |
| £ | £ |
| Net obligations receivable: |
| Within one year | 38,900 | 45,600 |
| Between one and five years | 112,000 | 119,700 |
| More than five years | 14,000 | 42,000 |
| 164,900 | 207,300 |