Wardown 212 Limited - Filleted accounts

Registered number

16027579

Wardown 212 Limited

Unaudited Filleted Accounts

31 October 2025

Wardown 212 Limited
Registered number:		16027579
Balance Sheet
as at 31 October 2025

Notes			2025
£
Fixed assets
Tangible assets	3		7,885,000
Investments	4		179,308
			8,064,308

Current assets
Debtors	5	96,237
Cash at bank and in hand		7,782
		104,019

Creditors: amounts falling due within one year	6	(2,051,054)

Net current liabilities			(1,947,035)

Total assets less current liabilities			6,117,273

Net assets			6,117,273

Capital and reserves
Called up share capital			2
Share premium			5,909,064
Profit and loss account			208,207

Shareholders' funds			6,117,273

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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 and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr. T. Hussain
Director
Approved by the board on 28 September 2026

Wardown 212 Limited
Notes to the Accounts
for the period from 18 October 2024 to 31 October 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			over 5 years

	Investment Property
	Investment property is included at fair value. Gains are recognised in the Income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2025
Number

	Average number of persons employed by the company					5

3	Tangible fixed assets
		Investment Property		Total
£			£
	Cost
	At 18 October 2024	-		-
	Additions	7,885,000		7,885,000
	Surplus on revaluation	-		-
	Disposals	-		-
	At 31 October 2025	7,885,000		7,885,000

	Depreciation
	At 18 October 2024	-		-
	Charge for the period	-		-
	Surplus on revaluation	-		-
	On disposals	-		-
	At 31 October 2025	-		-

	Net book value
	At 31 October 2025	7,885,000		7,885,000
	At 17 October 2024	-		-


	Freehold land and buildings:					2025
£
	Historical cost					7,885,000
						7,885,000
	The director is in the opinion that there has been no movement in the fair value of the investment properties from the acquisition cost. This opinion was ascertained based on similar properties in the locality and reviews conducted on an open market valuation of a freehold basis.







4	Investments

Other
investments					Total
£					£
	Cost
	At 18 October 2024			-		-
	Additions			176,256		176,256
	Revaluation			3,052		3,052
	Disposals			-		-

	At 31 October 2025			179,308		179,308

	Historical cost
	At 18 October 2024			-		-
	At 31 October 2025			176,526		-

5	Debtors					2025
£

	Trade debtors					96,237
						96,237

6	Creditors: amounts falling due within one year					2025
£

	Trade creditors					12,000
	Taxation and social security costs					70,249
	Other creditors					1,968,805
						2,051,054

7	Related party transactions

	During the period, the company received £641,367 from a company which the entity's shareholders also have a controlling interest. The loan is repayble on demand and unsecured. The balance owed at year end was £641,367.

8	Other information

	Wardown 212 Limited is a private company limited by shares and incorporated in England. Its registered office is:
	11 George Street West
	Luton
	Bedfordshire
	LU1 2BJ