The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Woodlands Park Estate Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, 99 Gresham Street, London, United Kingdom, EC2V 7NG.

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover represents rental income and investment income. Investment income comprises both interest and dividend income. Rental income is recognised on an accruals basis. Investment income is recognised on a receipts basis.

Investment properties are included in the balance sheet at their open market value.

Investments comprise equity interests in listed securities and are valued by reference to quoted market prices at the balance sheet date

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

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 current liabilities.

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments at fair value.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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

The historical cost of investment properties was £4,975,140 (2024: £5,023,323).

The Harrimans Lane, units 2-7 syndicate valuation of £166,250 was carried out on an open market basis by Alex Buchanan & Co as at April 2025. The 24 St Stephens Street syndicate valuation of £83,333 was carried out on an open market basis by Ratcliffes Chartered Surveyors as at June 2022. The remainder of investment properties are held at the directors' estimation of their fair value on an open market basis as at 31 December 2025.

Investment Properties comprise the following:

Wholly owned:

10 High Street, Mildenhall

71 High Street, Stamford

Units held in syndicated properties:

Barberry Court, Burton on Trent

6/10 Strait Bargate, Boston

69 Hamilton Road, Felixstowe

131 High Street, Southend on Sea

5/5A Silver Street, Bedford

26 Salisbury Street, Blandford Forum

6 The Traverse, Bury St. Edmunds

43 Hamilton Road, Felixstowe

23/25/25A Bank Street, Braintree

57/61 High Street, Rayleigh

Units 1 & 2 Union Street, Burton Upon Trent

Units 2-7, Harriman Lane, Nottingham

11 Abbeygate Street, Bury St Edmunds

55/57 High Street, Deal

35 High Street, St Neots

Kempston, 6-8 Singer way, Woburn Industrial estate

8 Buttermarket, Bury St Edmunds

18 The Throughfare, Woodbridge

24 St Stephen Street, Norwich

74 St Thomas Street, Weymouth

1 South Parade, Melton Mowbray

26 Penny Street, Lancaster

Henley on Thames & Wells

50 Coney Street, York

24 Cambridge Street, Harrogate

54-56 The Parade, Leamington Spa

105 & 107/109 London Road North, Lowestoft

25-27 Tavern Street, Ipswich

32-36, South Rd, Haywards Heath

Tregoniggie Industrial Estate, Falmouth

Disposals during the year:

Unit 4, 1-8 The Chauntry, Haverhill

Additions during the year:

Tregoniggie Industrial Estate, Falmouth

Capital calls during the year

26 Salisbury Street, Blandford Forum

5/5A Silver Street, Bedford

Henley on Thames & Wells

Listed investments included above:

The cost of listed investments was £2,842,486 (2024: £2,841,462).

Investments comprise equity interests in listed securities and are valued by reference to quoted market prices at the balance sheet date.

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Deferred tax is calculated based on a future UK Corporation tax rate of 25%.