REGISTERED NUMBER: 16155612 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

30 DECEMBER 2024 TO 31 DECEMBER 2025

FOR

ATWILL PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J E Atwill

Mrs S Atwill

REGISTERED OFFICE:

Granville Hall

Granville Road

Leicester

Leicestershire

LE1 7RU

REGISTERED NUMBER:

16155612 (England and Wales)

FIXED ASSETS

Tangible assets

4

21,758

Investment property

5

645,000

666,758

CURRENT ASSETS

Debtors

6

194,122

Cash at bank

705

194,827

CREDITORS

Amounts falling due within one year

7

767,309

NET CURRENT LIABILITIES

(572,482

)

TOTAL ASSETS LESS CURRENT LIABILITIES

94,276

PROVISIONS FOR LIABILITIES

40,340

NET ASSETS

53,936

CAPITAL AND RESERVES

Called up share capital

2

Non-distributable reserves

104,703

Retained earnings

(50,769

)

53,936

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 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 22 September 2026 and were signed on its behalf by:

Mrs S Atwill - Director

1.	STATUTORY INFORMATION

Atwill properties 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.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Rent received

Rent received represents net invoiced rental income from property leases, all of which are classified as operating leases. Revenue from operating leases is recognised in profit or loss on a straight-line basis over the lease term.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment properties for which value can be measured reliably without undue cost or effort on an ongoing basis are measured at fair value annually with any change recognised in the non-distributable reserves.

Taxation

Taxation for the period 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 period 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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Going concern

The financial statements have been prepared on a going concern basis. Continuing to trade depends upon the support of the company's shareholders and creditors. Should the company be unable to continue to trade, adjustments would have to be made to reduce their assets to their recoverable amount, to provide for any further liabilities which may arise, and to reclassify fixed assets as current.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

Additions

20,883

5,500

2,628

29,011

At 31 December 2025

20,883

5,500

2,628

29,011

DEPRECIATION

Charge for period

5,221

1,375

657

7,253

At 31 December 2025

5,221

1,375

657

7,253

NET BOOK VALUE

At 31 December 2025

15,662

4,125

1,971

21,758

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

505,397

Revaluations

139,603

At 31 December 2025

645,000

NET BOOK VALUE

At 31 December 2025

645,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

645,000

If investment property had not been revalued it would have been included at the following historical cost:

£

Cost

505,397

Investment properties were revalued to fair value at 31 December 2025, based on a valuation undertaken by the directors on 31 December 2025. The method used for determining fair value was valuing against an active market.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

194,122

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

766,424

Taxation and social security

485

Other creditors

400

767,309

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2025:

£

Mrs S Atwill

Balance outstanding at start of period

-

Amounts advanced

186,368

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

186,368

Interest is charged on the loan at the HMRC official rate. The loan has been repaid in full within 9 months of the year end.