WEMB PROPERTY SERVICES LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10584641

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		986,895		964,590

			986,895		964,590
CURRENT ASSETS
Debtors	5	3,461		3,461
Cash at bank and in hand		14,811		52,407

		18,272		55,868
Creditors: Amounts Falling Due Within One Year	6	(5,703 )		(882 )

NET CURRENT ASSETS (LIABILITIES)			12,569		54,986

TOTAL ASSETS LESS CURRENT LIABILITIES			999,464		1,019,576

Creditors: Amounts Falling Due After More Than One Year	7		(1,036,822 )		(1,032,622 )

NET LIABILITIES			(37,358 )		(13,046 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(37,458 )		(13,146 )

SHAREHOLDERS' FUNDS			(37,358)		(13,046)

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WEMB PROPERTY SERVICES LIMITED

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D Amin

Director

06/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

WEMB PROPERTY SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10584641 . The registered office is 19-21 Palace Street, London, England, SW1E 5HS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

n the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Investment Properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

2.5. Taxation

Income 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 profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

...CONTINUED

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WEMB PROPERTY SERVICES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Investments

	Listed
	£
Cost or Valuation
As at 1 February 2025	964,590
Additions	22,305

As at 31 January 2026	986,895

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	986,895

As at 1 February 2025	964,590

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,501	2,501
Other debtors	960	960

	3,461	3,461

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	5,808	-
Taxation and social security	(105 )	882

	5,703	882

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Mortgage	609,222	609,222
Other loans	415,000	415,000
Other creditors	12,600	8,400

	1,036,822	1,032,622

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WEMB PROPERTY SERVICES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Deferred Taxation

The provision for deferred tax is made up as follows:

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 carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Ultimate Controlling Party

The company was under the control of the director during the year.

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