Registration number: 04184854

WFB Properties Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

WFB Properties Limited

Company Information

Directors

Mr William Frederick Beaumont Ms Catherine Marie Beaumont

Company secretary

Mr William Frederick Beaumont

Registered office

130 Allport Road Bromborough Wirral Merseyside CH62 6BB

Accountants

McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

WFB Properties Limited

(Registration number: 04184854)
Statement of Financial Position as at 30 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	7,031	8,052
Investment property	5	493,455	493,455
		500,486	501,507
Current assets
Debtors	6	46,604	55,398
Cash at bank and in hand		18,934	18,736
		65,538	74,134
Creditors: Amounts falling due within one year	7	(164,729)	(314,884)
Net current liabilities		(99,191)	(240,750)
Total assets less current liabilities		401,295	260,757
Creditors: Amounts falling due after more than one year	7	(120,000)	(1,800)
Net assets		281,295	258,957
Capital and reserves
Called up share capital		100	100
Retained earnings		281,195	258,857
Shareholders' funds		281,295	258,957

For the financial year ending 30 March 2026 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 29 September 2026 and signed on its behalf by:
 

WFB Properties Limited

(Registration number: 04184854)
Statement of Financial Position as at 30 March 2026 (continued)

......................................... Ms Catherine Marie Beaumont Director

WFB Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

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:
130 Allport Road
Bromborough
Wirral
Merseyside
CH62 6BB

These financial statements were authorised for issue by the Board on 29 September 2026.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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 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.

WFB Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026 (continued)

2	Accounting policies (continued)

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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	33% on cost
Fixtures and fittings	25% on cost
Computer equipment	33% on cost

Investment property

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

Stocks

Stock represents property acquired with a view to resale in the future valued at cost plus associated
costs incurred or, if lower, net realisable value. Cost represents actual purchase price.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 1).

WFB Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026 (continued)

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 31 March 2025	4,900	8,781	3,911	10,613	28,205
Additions	-	-	-	833	833
At 30 March 2026	4,900	8,781	3,911	11,446	29,038
Depreciation
At 31 March 2025	-	6,225	3,911	10,017	20,153
Charge for the year	-	1,279	-	575	1,854
At 30 March 2026	-	7,504	3,911	10,592	22,007
Carrying amount
At 30 March 2026	4,900	1,277	-	854	7,031
At 30 March 2025	4,900	2,556	-	596	8,052

Included within the net book value of land and buildings above is £4,900 (2025 - £4,900) in respect of freehold land and buildings.
 

5	Investment properties

	2026 £
At 31 March	493,455
At 30 March	493,455

There has been no valuation of investment property by an independent valuer.

6

Debtors

WFB Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026 (continued)

6	Debtors (continued)

Current	Note	2026 £	2025 £
Trade debtors		7,196	3,764
Amounts owed by related parties	8	15,103	22,948
Prepayments		5,051	2,452
Other debtors		19,254	26,234
		46,604	55,398

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		1,800	10,800
Trade creditors		1,029	491
Amounts owed to group undertakings and undertakings in which the company has a participating interest	8	125,204	124,327
Taxation and social security		-	348
Accruals and deferred income		7,453	4,069
Other creditors		29,243	174,849
		164,729	314,884

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings		120,000	1,800

Secured Debts
The UK Government have provided a 100% guarantee on the Bounce Back Loan Scheme (BBLS),borrowings obtained from Lloyds Bank PLC.

WFB Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026 (continued)

8	Related party transactions

During the year the company entered into transactions with companies held under common control.
The loans were unsecured and payable upon demand. Interest has not been charged on these balances.
The amounts outstanding are listed below.
Amber Properties Limited - is owed £125,204.