W Lettings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 16170517

		31 January 2026
	Notes	£	£
CURRENT ASSETS
Cash at bank and in hand		1,934

		1,934
Creditors: Amounts Falling Due Within One Year	4	(4,895 )

NET CURRENT ASSETS (LIABILITIES)			(2,961 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,961 )

NET LIABILITIES			(2,961 )

CAPITAL AND RESERVES
Called up share capital	5		1
Profit and Loss Account			(2,962 )

SHAREHOLDERS' FUNDS			(2,961)

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W Lettings Limited

Balance Sheet (continued)

As At 31 January 2026

For the period 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

Wen Xin Zeng

Director

3 August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

W Lettings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16170517 . The registered office is Bauhaus Flat 1003, 2 Little John Street, Manchester, M3 3GZ.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.

2.3. Turnover

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Income from management of real estate

Fees earned from the management of real estate on a fee or contract basis are recognised in the income statement on an accrual basis in the period to which the services relate. Where services are provided under ongoing management contracts, revenue is recognised on an accrual basis in the period to which the services relate, reflecting the stage of completion of the performance obligations under the contract.

Service charge income and related administration fees are recognised on an accrual basis in the period to which they relate. Where the company acts solely as agent for service charges collected on behalf of owners or tenants, such amounts are excluded from revenue and only the management fee is recognised as income.

2.4. 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.

...CONTINUED

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W Lettings Limited

Notes to the Financial Statements (continued)

For the Period 8 January 2025 to 31 January 2026

2.4. Taxation - continued

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.

Current and deferred tax are recognised in profit or loss for the period, 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 period was: 1

4. Creditors: Amounts Falling Due Within One Year

	31 January 2026
	£
Other creditors	2,905
Accruals and deferred income	720
Director's loan account	1,270

	4,895

5. Share Capital

	31 January 2026
	£
Allotted, Called up and fully paid	1

6. Related Party Transactions

Included in creditors due within one year is an amount of £1,270 that is owed to the director of the company. The amount is interest free and repayable on demand.

7. Ultimate Controlling Party

The company's ultimate controlling party is Wen Xin Zeng by virtue of the ownership of 100% of the issued share capital in the company.

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