REGISTERED NUMBER: 11954327 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Wrc Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A Westley

W J Westley

C A Westley

REGISTERED OFFICE:

Unit 2 Quarry Road

Brixworth

Northampton

Northamptonshire

NN6 9UB

REGISTERED NUMBER:

11954327 (England and Wales)

ACCOUNTANTS:

OSP Accountants & Business advisors

2-20 Booth Drive

Park Farm

Wellingborough

Northamptonshire

NN8 6GR

FIXED ASSETS

Tangible assets

4

751,856

805,878

CURRENT ASSETS

Debtors

5

76,150

-

Cash at bank

-

69,261

76,150

69,261

CREDITORS

Amounts falling due within one year

6

402,941

254,260

NET CURRENT LIABILITIES

(326,791

)

(184,999

)

TOTAL ASSETS LESS CURRENT LIABILITIES

425,065

620,879

CREDITORS

Amounts falling due after more than one year

7

491,242

491,242

NET (LIABILITIES)/ASSETS

(66,177

)

129,637

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

(66,276

)

129,538

(66,177

)

129,637

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2026 and were signed on its behalf by:

R A Westley - Director

1.	STATUTORY INFORMATION

Wrc Properties Limited 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.

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.

Turnover

Turnover 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.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

661,819

491,250

1,153,069

DEPRECIATION

At 1 May 2025

-

347,191

347,191

Charge for year

-

54,022

54,022

At 30 April 2026

-

401,213

401,213

NET BOOK VALUE

At 30 April 2026

661,819

90,037

751,856

At 30 April 2025

661,819

144,059

805,878

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Other debtors

76,150

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

43,686

43,686

Taxation and social security

12,534

23,245

Other creditors

346,721

187,329

402,941

254,260

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

491,242

491,242