Registration number: 09346130

Wey Hill Estates Limited

(Registration number: 09346130)
Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	808,788	482,000
Current assets
Debtors	5	23,154	17,227
Cash at bank and in hand		66,167	61,497
		89,321	78,724
Creditors: Amounts falling due within one year	6	(159,734)	(128,661)
Net current liabilities		(70,413)	(49,937)
Total assets less current liabilities		738,375	432,063
Creditors: Amounts falling due after more than one year	6	(520,000)	(241,000)
Provisions for liabilities		(12,875)	(10,875)
Net assets		205,500	180,188
Capital and reserves
Called up share capital		105	105
Fair value reserve		45,051	39,051
Profit and loss account		160,344	141,032
Shareholders' funds		205,500	180,188

For the financial year ending 31 December 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their 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 Income Statement.

Approved and authorised by the Board on 23 September 2026 and signed on its behalf by:
 

Wey Hill Estates Limited

(Registration number: 09346130)
Statement of Financial Position as at 31 December 2025

......................................... Mr L Partner Director

Wey Hill Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

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

The address of its registered office is: 1 Priory Court, Tuscam Way, Camberley, Surrey, GU15 3YX.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the rent received or receivable for the lease of rental properties in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when the amount of revenue 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 and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Wey Hill Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually. 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.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

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 income statement 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.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Wey Hill Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Investment properties

	2025 £
At 1 January	482,000
Additions	318,788
Fair value adjustments	8,000
At 31 December	808,788

The investment properties are valued on an open market basis by the directors.

5

Debtors

	2025 £	2024 £
Trade debtors	23,154	16,415
Prepayments	-	812
	23,154	17,227

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	1,430	-
Taxation and social security	6,912	5,053
Accruals and deferred income	27,592	3,771
Other creditors	123,800	119,837
	159,734	128,661

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Loans and borrowings	7	520,000	241,000

Creditors include bank loans due after more than five years of £nil (2024 - £nil).

The loan is secured by a legal charge against the land and buildings.

Wey Hill Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	520,000	241,000

8	Related party transactions

During the year Wey Hill Estates Limited received a loan of £279,000 from a company in which one of the directors has an interest. The loan was made on a commercial basis. The loan is for four years with interest being charged at 7.5% on the loan amount and payable on the anniversary date of the agreement each year, this loan is in addtion to the £241,000 received last year on the same terms.