Great Wall Estates Limited - Filleted accounts

Registered number

12063312

Great Wall Estates Limited

Filleted Accounts

30 June 2026

Great Wall Estates Limited
Registered number:		12063312
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		706,928			707,107

Current assets
Debtors	4	496			1,083
Cash at bank and in hand		38,049			2,478
		38,545			3,561

Creditors: amounts falling due within one year	5	(189,809)			(190,101)

Net current liabilities			(151,264)			(186,540)

Total assets less current liabilities			555,664			520,567

Creditors: amounts falling due after more than one year	6		(565,787)			(565,787)



Net liabilities			(10,123)			(45,220)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(10,125)			(45,222)

Shareholders' funds			(10,123)			(45,220)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Zhou
Director
Approved by the board on 28 August 2026

Great Wall Estates Limited
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Rental income is measured at the fair value of the consideration received or receivable, net of discounts.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
		(nil if residual value is deemed higher than cost)
	Plant and machinery	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 July 2025	706,928		925		707,853
	At 30 June 2026	706,928		925		707,853

	Depreciation
	At 1 July 2025	-		746		746
	Charge for the year	-		179		179
	At 30 June 2026	-		925		925

	Net book value
	At 30 June 2026	706,928		-		706,928
	At 30 June 2025	706,928		179		707,107


4	Debtors			2026		2025
£					£

	Trade debtors			-		539
	Other debtors			496		544
				496		1,083


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Directors' current account			179,996		190,101
	Other creditors			9,813		-
				189,809		190,101


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			565,787		565,787


7	Loans			2026		2025
£					£
	Creditors include:
	Amounts payable otherwise than by instalment falling due for payment after more than five years			565,787		565,787


	Secured bank loans			565,787		565,787

	The bank loans are mortgages on residential property.


8	Other information

	Great Wall Estates Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Basepoint Business Centre
	Rivermead Drive
	Swindon
	Wiltshire
	SN5 7EX