REGISTERED NUMBER: 15321833 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Wright International Developments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs D Wright

REGISTERED OFFICE:

167-169 Great Portland Street

5th Floor

London

W1W 5PF

REGISTERED NUMBER:

15321833 (England and Wales)

ACCOUNTANTS:

Advantage Accounting (Scotland) Ltd

Pavilion 2

Finnieston Business Park

Minerva Way

Glasgow

G3 8AU

FIXED ASSETS

Investment property

3

170,000

163,754

CURRENT ASSETS

Cash at bank

636

1,169

CREDITORS

Amounts falling due within one year

4

57,073

57,206

NET CURRENT LIABILITIES

(56,437

)

(56,037

)

TOTAL ASSETS LESS CURRENT LIABILITIES

113,563

107,717

CREDITORS

Amounts falling due after more than one year

5

113,840

113,840

NET LIABILITIES

(277

)

(6,123

)

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

7

6,246

-

Retained earnings

(6,524

)

(6,124

)

(277

)

(6,123

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 17 September 2026 and were signed by:

Mrs D Wright - Director

1.	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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

3.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

163,754

Revaluations

6,246

At 31 December 2025

170,000

NET BOOK VALUE

At 31 December 2025

170,000

At 31 December 2024

163,754

The 2025 valuations were made by the director, on an open market value for existing use basis.

Fair value at 31 December 2025 is represented by:

£

Valuation in 2024

163,754

Valuation in 2025

6,246

170,000

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

57,073

57,206

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

113,840

113,840

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

113,840

113,840

6.	SECURED DEBTS

Kensington Mortgage Company Limited hold a charge over the assets of the company.

7.

RESERVES

Fair

value

reserve

£

Revaluation reserve

6,246

At 31 December 2025

6,246