REGISTERED NUMBER: 15272185 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 DECEMBER 2024 TO 31 MAY 2026

FOR

WAREHAM INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R Wareham

REGISTERED OFFICE:

Unit 8, Prime Enterprise Park

Prime Way

Derby

DE1 3QB

REGISTERED NUMBER:

15272185 (England and Wales)

ACCOUNTANTS:

TC Group

10 Stadium Business Court

Millennium Way

Pride Park

Derby

Derbyshire

DE24 8HP

FIXED ASSETS

Investments

4

98,607

26

Investment property

5

895,405

836,974

994,012

837,000

CURRENT ASSETS

Cash at bank

382

53,549

CREDITORS

Amounts falling due within one year

6

841,181

812,339

NET CURRENT LIABILITIES

(840,799

)

(758,790

)

TOTAL ASSETS LESS CURRENT LIABILITIES

153,213

78,210

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

153,113

78,110

SHAREHOLDERS' FUNDS

153,213

78,210

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 21 October 2026 and were signed by:

R Wareham - Director

1.	STATUTORY INFORMATION

Wareham Investments 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.

Preparation of consolidated financial statements

The financial statements contain information about Wareham Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost, and then subsequently at cost less provision for any impairment.

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

Other investments

Other investments are shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value are recognised in the profit or loss.

Taxation

Taxation for the period 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 period 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 period was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 December 2024

26

-

26

Additions

-

98,581

98,581

At 31 May 2026

26

98,581

98,607

NET BOOK VALUE

At 31 May 2026

26

98,581

98,607

At 30 November 2024

26

-

26

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

836,974

Additions

58,431

At 31 May 2026

895,405

NET BOOK VALUE

At 31 May 2026

895,405

At 30 November 2024

836,974

The historical cost of the investment property held at the year end was £895,405.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Tax

24,493

687

VAT

2,333

8,772

Other creditors

812,855

801,180

Accruals and deferred income

1,500

1,500

Directors' loan accounts

-

200

841,181

812,339

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Class:

Nominal Value:

£

Number:

750

Ordinary A

£0.10

75

250

Ordinary B

£0.10

25

100

8.	RELATED PARTY DISCLOSURES

At the year end, the following balance of £801,180 (2024: £801,180) was owed to RW Cars Holdings Ltd, a company under common control. This balance is included in other creditors.

At the year end, the following balance of £11,675 (2024: £Nil) was owed to R W Cars Ltd, a company under common control. This balance is included in other creditors.