W.R. Investments Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 03696891 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

W.R. INVESTMENTS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M E Rossiter

Mrs C Rossiter

SECRETARY:

J W Rossiter

REGISTERED OFFICE:

2 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

03696891 (England and Wales)

ACCOUNTANTS:

Barber & Company

A trading name of PCM Accounting Limited

2 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Property, plant and equipment

4

5,137

6,442

Investment property

5

5,050,000

5,055,137

5,056,442

CURRENT ASSETS

Debtors

6

91,010

287,486

Cash at bank

244,264

448,452

335,274

735,938

CREDITORS

Amounts falling due within one year

7

113,721

136,108

NET CURRENT ASSETS

221,553

599,830

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,276,690

5,656,272

CREDITORS

Amounts falling due after more than one
year

8

(355,667

)

(855,667

)

PROVISIONS FOR LIABILITIES

(790,331

)

(790,626

)

NET ASSETS

4,130,692

4,009,979

CAPITAL AND RESERVES

Called up share capital

9

300

Retained earnings

4,130,392

4,009,679

SHAREHOLDERS' FUNDS

4,130,692

4,009,979

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2026 and were signed on its behalf by:

Mrs C Rossiter - Director

1.	STATUTORY INFORMATION

W.R. Investments Ltd 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.

TURNOVER

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

TAXATION

Taxation for the year 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

machinery

fittings

Totals

£

COST

At 1 February 2025

and 31 January 2026

3,021

22,185

25,206

DEPRECIATION

At 1 February 2025

2,683

16,081

18,764

Charge for year

84

1,221

1,305

At 31 January 2026

2,767

17,302

20,069

NET BOOK VALUE

At 31 January 2026

254

4,883

5,137

At 31 January 2025

338

6,104

6,442

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

5,050,000

NET BOOK VALUE

At 31 January 2026

5,050,000

At 31 January 2025

5,050,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2025

3,156,351

Cost

1,893,649

5,050,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

-

47,945

Other debtors

32,749

93,851

Directors' current accounts

-

86,035

CT recoverable

29,037

Prepayments and accrued income

29,224

30,618

91,010

287,486

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

1,792

4,402

Corporation tax

40,575

59,723

Social security and other taxes

1,293

1,696

Other creditors

35,780

36,006

Directors' current accounts

27,711

Accruals and deferred income

6,570

113,721

136,108

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.1.26

31.1.25

£

Bank loans more 5 yrs non-inst

355,667

855,667

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

355,667

855,667

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

100

Ordinary A Shares

£1

100

Ordinary L Shares

£1

100

Ordinary P Shares

£1

100

300

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £32,749 (2025: £93,851) from Rosscon Ltd, a company registered in England and Wales. The loan is interest free and repayable on demand.

Mrs C Rossiter is a director in both W.R. Investments Ltd and Rosscon Ltd.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is WR Investments Group Ltd.

The ultimate controlling party is Mrs C Rossiter.