REGISTERED NUMBER: 01689568 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Warbrick Property Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms R J Cuthbert

Ms C L Cuthbert

SECRETARY:

Ms R J Cuthbert

REGISTERED OFFICE:

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

REGISTERED NUMBER:

01689568 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

28,141

28,789

Investment property

5

9,835,000

10,835,000

9,863,141

10,863,789

CURRENT ASSETS

Debtors

6

3,433,692

2,627,002

Cash at bank

211,233

1,103,912

3,644,925

3,730,914

CREDITORS

Amounts falling due within one year

7

74,045

237,768

NET CURRENT ASSETS

3,570,880

3,493,146

TOTAL ASSETS LESS CURRENT LIABILITIES

13,434,021

14,356,935

PROVISIONS FOR LIABILITIES

1,007,317

1,243,729

NET ASSETS

12,426,704

13,113,206

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

12,426,504

13,113,006

SHAREHOLDERS' FUNDS

12,426,704

13,113,206

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

Ms R J Cuthbert - Director

1.	STATUTORY INFORMATION

Warbrick Property Company Limited 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.

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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover represents rental income for the year excluding Value Added Tax together with premiums received from tenants. Amounts invoiced in advance relating to the next accounting period are included in accruals as deferred income.

Acquisitions and disposals of properties are recognised on the date of exchange of contracts for the purchase or sale, provided there is certainty at the balance sheet date that completion will take place. If completion is subject to a contingent event the purchase or sale is recognised on the date that the contingent event occurred.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 10% on cost

Investment property

Investment properties are revalued at the accounting date and the aggregate surplus or temporary deficit is recognised in the profit and loss account.

Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation or amortisation is provided. Any permanent diminutions in value below cost are charged to the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

66,501

Additions

6,551

At 31 March 2026

73,052

DEPRECIATION

At 1 April 2025

37,712

Charge for year

7,199

At 31 March 2026

44,911

NET BOOK VALUE

At 31 March 2026

28,141

At 31 March 2025

28,789

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

10,835,000

Revaluations

(1,000,000

)

At 31 March 2026

9,835,000

NET BOOK VALUE

At 31 March 2026

9,835,000

At 31 March 2025

10,835,000

The investment property portfolio was revalued by Jones Lang LaSalle (JLL), at the balance sheet date.

6.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Trade debtors

1,302

6,761

Amounts owed by group undertakings

-

2,608,616

Other debtors

11,774

11,625

13,076

2,627,002

Amounts falling due after more than one year:

Amounts owed by group undertakings

3,420,616

-

Aggregate amounts

3,433,692

2,627,002

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

2,108

27,364

Amounts owed to group undertakings

387

-

Taxation and social security

31,768

173,977

Other creditors

39,782

36,427

74,045

237,768

8.	RELATED PARTY DISCLOSURES

DGD Investments Limited

As at the financial year end the company was owed £3,420,616 (2025: £2,608,616) by DGD Investments Limited.

There is also a management charge for income within the profit and loss of £120,000 (2025: £120,000).

South Manchester Maintenance Ltd

As at the financial year end the company owed £387 to South Manchester Maintenance Ltd.

9.	ULTIMATE CONTROLLING PARTY

The company is under joint control of the directors R J Cuthbert and C L Cuthbert via their shareholding in the parent company DGD Investments Limited.