REGISTERED NUMBER: 11157085 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

VAWER ENTERPRISES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr C M Bayliss

Mrs V L Vawer

A D Vawer

REGISTERED OFFICE:

1 Wandleys Close

Eastergate

Chichester

United Kingdom

PO20 3SH

REGISTERED NUMBER:

11157085 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Tangible assets

4

277

370

Investment property

5

2,618,549

2,618,549

2,618,826

2,618,919

CURRENT ASSETS

Cash at bank

59,554

58,117

CREDITORS

Amounts falling due within one year

6

2,223,311

2,269,623

NET CURRENT LIABILITIES

(2,163,757

)

(2,211,506

)

TOTAL ASSETS LESS CURRENT LIABILITIES

455,069

407,413

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

454,967

407,311

SHAREHOLDERS' FUNDS

455,069

407,413

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

A D Vawer - Director

1.	STATUTORY INFORMATION

Vawer Enterprises 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The presentation currency of the financial statements is Pound Sterling (£) which is rounded to the nearest Pount (£).

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

Investment property

Investment properties are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

Financial instruments

Financial instruments are classified by the director as basic or advanced following the conditions in FRS102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Rental income

Rental income from investment properties is recognised in profit or loss on a straight-line basis over the term of the lease.

Hire purchase and leasing commitments

Assets held under hire purchase contracts and finance leases, which transfer substantially all the risks and rewards of ownership to the company, are capitalised as tangible fixed assets and depreciated over their useful economic lives. The corresponding obligation is included in creditors. The finance element of the rental payments is charged to profit or loss over the period of the agreement so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the lease term, unless another systematic basis is more representative of the pattern of benefit to the company.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

1,560

DEPRECIATION

At 1 February 2025

1,190

Charge for year

93

At 31 January 2026

1,283

NET BOOK VALUE

At 31 January 2026

277

At 31 January 2025

370

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

2,618,549

NET BOOK VALUE

At 31 January 2026

2,618,549

At 31 January 2025

2,618,549

The directors have assessed the fair value of the investment property at the year end date and consider that it is not materially different from its carrying value. Accordingly, the investment property is included in the financial statements at cost.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Corporation Tax

19,324

21,594

Directors' loan accounts

2,202,349

2,238,071

Accruals and deferred income

1,638

9,958

2,223,311

2,269,623

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

21,593

-

Between one and five years

37,787

-

59,380

-