Company No: 14754968 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investment property	3	1,549,758		1,008,000
Investments	4	10,904		0
		1,560,662		1,008,000
Current assets
Cash at bank and in hand		15,356		8,605
		15,356		8,605
Creditors: amounts falling due within one year	5	( 1,534,391)		( 1,001,859)
Net current liabilities		(1,519,035)		(993,254)
Total assets less current liabilities		41,627		14,746
Net assets		41,627		14,746
Capital and reserves
Called-up share capital	6	8		8
Profit and loss account		41,619		14,738
Total shareholders' funds		41,627		14,746

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Woodlands Manor Property Limited (registered number: 14754968) were approved and authorised for issue by the Board of Directors on 26 August 2026. They were signed on its behalf by:

Neil David Cresswell Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Woodlands Manor Property Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Woodlands Manor, Hillside Lane, Liss, GU33 7PU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors note that the business has net current liabilities of £1,519,035. The Company is supported through loans from the directors and shareholders. The directors and shareholders have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors and shareholders will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the reporting date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the reporting date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Leases

The Company as lessor
Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-line basis over the lease term.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is 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.

The fair value is determined annually by the directors, on an open market value for existing use basis.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial 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 Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Statement of Financial Position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Investment property

	Investment property
	£
Valuation
As at 01 April 2025	1,008,000
Additions	541,758
As at 31 March 2026	1,549,758

Valuation

The investment property was valued by the directors at its market value at the year end.

4. Fixed asset investments

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2025	0		0
Additions	10,495		10,495
Movement in fair value	409		409
At 31 March 2026	10,904		10,904
Carrying value at 31 March 2026	10,904		10,904
Carrying value at 31 March 2025	0		0

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to directors	441,592		991,592
Accruals	5,099		4,860
Taxation and social security	7,700		5,407
Other creditors	1,080,000		0
	1,534,391		1,001,859

An amount of £700,000, originally included within the director's loan account and transferred to other creditors during the year, is secured by a legal charge over the property held by the company at 32 Bellevue Road, London.

An amount of £380,000, originally included within the director's loan account and transferred to other creditors during the year, is secured by a legal charge over the property held by the company at 125 Lower Richmond Road, London.

An amount of £420,000, included within the director's loan account is secured by a legal charge over the property held by the company at 356 North End Road, London.

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary A shares of £ 1.00 each	2		2
2 Ordinary B shares of £ 1.00 each	2		2
4 Ordinary C shares of £ 1.00 each	4		4
	8		8

7. Related party transactions

Transactions with the entity's directors

	2026		2025
	£		£
Amounts owed to directors	441,592		991,592
Amounts owed to shareholders	1,080,000		0

The amounts owed to the directors have no fixed date for repayment and interest is being charged at 8%.

The amounts owed to shareholders included within other creditors have no fixed date for repayment and no interest is being charged.