Registration number: 11612739

R W Property Investments Ltd

Contents

Company Information	1
Statement of financial position	2
Notes to the Unaudited Financial Statements	3 to 8

R W Property Investments Ltd

Company Information

Director

Mr R Willis

Registered office

Unit 21 Horsley's Fields Kings Lynn Norfolk PE30 5DD

R W Property Investments Ltd

(Registration number: 11612739)
Statement of financial position as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	1,199	1,598
Investment property	6	435,438	286,140
		436,637	287,738
Current assets
Debtors	7	100,063	100,061
Cash at bank and in hand		157,099	16,525
		257,162	116,586
Creditors: Amounts falling due within one year	8	(395,670)	(105,245)
Net current (liabilities)/assets		(138,508)	11,341
Total assets less current liabilities		298,129	299,079
Creditors: Amounts falling due after more than one year	8	(227,601)	(253,022)
Net assets		70,528	46,057
Capital and reserves
Called up share capital		100	100
Retained earnings		70,428	45,957
Shareholders' funds		70,528	46,057

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of comprehensive income.

Approved and authorised by the director on 8 September 2026
 

......................................... Mr R Willis Director

R W Property Investments Ltd

Notes to the Unaudited Financial Statements for the year ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 21
Horsley's Fields
Kings Lynn
Norfolk
PE30 5DD

These financial statements were authorised for issue by the director on 8 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

R W Property Investments Ltd

Notes to the Unaudited Financial Statements for the year ended 30 April 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of comprehensive income over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

R W Property Investments Ltd

Notes to the Unaudited Financial Statements for the year ended 30 April 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 2).

4

Taxation

Tax charged/(credited) in the statement of comprehensive income

	2026 £	2025 £
Current taxation
UK corporation tax	1,612	1,632

R W Property Investments Ltd

Notes to the Unaudited Financial Statements for the year ended 30 April 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2025	2,840	2,840
At 30 April 2026	2,840	2,840
Depreciation
At 1 May 2025	1,242	1,242
Charge for the year	399	399
At 30 April 2026	1,641	1,641
Carrying amount
At 30 April 2026	1,199	1,199
At 30 April 2025	1,598	1,598

6	Investment properties

	2026 £
At 1 May	286,140
Additions	149,298
At 30 April	435,438

7

Debtors

	Note	2026 £	2025 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest	10	100,000	100,000
Prepayments		63	61
		100,063	100,061

R W Property Investments Ltd

Notes to the Unaudited Financial Statements for the year ended 30 April 2026

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		7,421	10,000
Trade creditors		-	238
Amounts due to related parties	10	385,917	92,655
Accruals		720	720
Tax liability		1,612	1,632
		395,670	105,245
Due after one year
Loans and borrowings		227,601	253,022

Creditors due after one year include an interest only mortgage which is secured of £194,600. The mortgage is secured on the investment property purchased in the year.

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100

Each share is entitled to one vote in any circumstances and each share is also entitled pari passu to dividend payments or any other distribution, including a distribution arising from a winding up of the company.

R W Property Investments Ltd

Notes to the Unaudited Financial Statements for the year ended 30 April 2026

10	Related party transactions

Summary of transactions with other related parties

A2B Transport (Kings Lynn) Limited, R W Haulage (Kings Lynn) Limited. Director and shareholder of A2B Transport (Kings Lynn) Limited is related to the director and shareholder of R W Property Investments Ltd. R W Haulage (Kings Lynn) Limited and R W Property Investments Ltd have the same director and shareholder.

Loans to related parties

2026	Other related parties £	Total £
At start of period	100,000	100,000
At end of period	100,000	100,000

2025	Other related parties £	Total £
At start of period	100,000	100,000
At end of period	100,000	100,000

Loans from related parties

2026	Key management £	Other related parties £	Total £
At start of period	92,655	51,001	143,656
Advanced	293,262	-	293,262
Impairment	-	(18,000)	(18,000)
At end of period	385,917	33,001	418,918

2025	Key management £	Other related parties £	Total £
At start of period	93,667	51,001	144,668
Repaid	(1,012)	-	(1,012)
At end of period	92,655	51,001	143,656