Wingrove Estates Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 14006379 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

WINGROVE ESTATES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T P Meyer

L N A Meyer

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

14006379 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

3

92

Investment property

5

425,000

425,003

425,092

CURRENT ASSETS

Stocks

166,089

-

Debtors

6

2,865

361

Cash at bank

2,001

5,057

170,955

5,418

CREDITORS

Amounts falling due within one year

7

(323,096

)

(148,917

)

NET CURRENT LIABILITIES

(152,141

)

(143,499

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

272,862

281,593

CREDITORS

Amounts falling due after more than one
year

8

(271,958

)

(271,958

)

PROVISIONS FOR LIABILITIES

10

(2,802

)

(2,802

)

NET (LIABILITIES)/ASSETS

(1,898

)

6,833

CAPITAL AND RESERVES

Called up share capital

11

2

Revaluation reserve

12

11,945

Retained earnings

(13,845

)

(5,114

)

SHAREHOLDERS' FUNDS

(1,898

)

6,833

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 9 September 2026 and were signed on its behalf by:

T P Meyer - Director

1.	STATUTORY INFORMATION

Wingrove Estates Ltd 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.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Furniture and fixtures

33% on cost

Investment property

Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Financial assets, liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.

Impairment policy

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

270

DEPRECIATION

At 1 April 2025

178

Charge for year

89

At 31 March 2026

267

NET BOOK VALUE

At 31 March 2026

3

At 31 March 2025

92

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

425,000

NET BOOK VALUE

At 31 March 2026

425,000

At 31 March 2025

425,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2025

14,747

Cost

410,253

425,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Amounts owed by associates

1,800

-

Other debtors

1,065

361

2,865

361

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Amounts owed to associates

139,125

131,825

Other creditors

183,971

17,092

323,096

148,917

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans

271,958

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

271,958

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank loans

271,958

The lender has a fixed and floating charge over the assets of the company.

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

2,802

Deferred tax

£

Balance at 1 April 2025

2,802

Balance at 31 March 2026

2,802

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

2

Ordinary

£1

2

12.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

11,945

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, Mr T Meyer increased his loan to the company. As at 31 March 2026, the company owed him £181,103 (2025: £14,331). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.