Registered Number 13130363

197-199 WARE ROAD FREEHOLD LIMITED

Micro-entity Accounts

31 January 2026

197-199 WARE ROAD FREEHOLD LIMITED Registered Number 13130363

Micro-entity Balance Sheet as at 31 January 2026

Notes 2026 2025
£ £
Called up share capital not paid
2
2
Fixed Assets
376
-
Current Assets
-
-
Prepayments and accrued income
-
-
Creditors: amounts falling due within one year
(376)
0
Net current assets (liabilities)
(376)
0
Total assets less current liabilities
2
2
Creditors: amounts falling due after more than one year
0
0
Provisions for liabilities
0
0
Accruals and deferred income
0
0
Total net assets (liabilities)
2
2
Capital and reserves
2
2
  • For the year ending 31 January 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
  • The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 16 October 2026

And signed on their behalf by:
Julian Morris, Director

197-199 WARE ROAD FREEHOLD LIMITED Registered Number 13130363

Notes to the Micro-entity Accounts for the period ended 31 January 2026

1Employees
2026 2025
Average number of employees during the period 0 0

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the provisions of the Companies Act 2006 applicable to micro-entities.

Other accounting policies
Historic freehold acquisition and funding

The freehold interest in 197-199 Ware Road, acquired in October 2021 for £376, has been recognised in the current year at its purchase cost, together with a corresponding directors' loan liability of £376. This records the historic acquisition and funding; it does not represent a current-year cash transaction and has no effect on profit or net assets.

The loan is classified as falling due within one year because no contractual right to defer repayment beyond twelve months has been established. The directors do not presently intend to seek repayment, but the liability has not been waived.

Comparative presentation

The historic omission of the £376 asset and corresponding liability has been treated as immaterial and corrected in the current year. The 2025 comparative figures therefore exclude both amounts.

The 2025 comparative presentation separately identifies £2 of called up share capital not paid, which was omitted from the previously filed asset presentation. Comparative net assets and capital and reserves remain unchanged at £2.