REGISTERED NUMBER: NI705688 (Northern Ireland)

Unaudited Financial Statements

for the Period 1st December 2024 to 31st January 2026

for

Walldith Properties Holdings 3 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

W J Wallace

Mrs E Wallace

REGISTERED OFFICE:

Units 10-16

New Foundry Industrial Estate

Foundry Street

Portadown

BT63 5AD

REGISTERED NUMBER:

NI705688 (Northern Ireland)

ACCOUNTANTS:

BMK Accounting Limited

43 Lockview Road

Belfast

Antrim

BT9 5FJ

FIXED ASSETS

Investments

4

192,002

-

CURRENT ASSETS

Debtors

5

-

2

Cash at bank

2,500,000

-

2,500,000

2

CREDITORS

Amounts falling due within one year

6

2,521,748

-

NET CURRENT (LIABILITIES)/ASSETS

(21,748

)

2

TOTAL ASSETS LESS CURRENT LIABILITIES

170,254

2

CAPITAL AND RESERVES

Called up share capital

192,002

2

Retained earnings

(21,748

)

-

170,254

2

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20th October 2026 and were signed on its behalf by:

W J Wallace - Director

1.	STATUTORY INFORMATION

Walldith Properties Holdings 3 Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 Walldith Properties Holdings 3 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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 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 NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

192,002

At 31st January 2026

192,002

NET BOOK VALUE

At 31st January 2026

192,002

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

30.11.24

£

£

Other debtors

-

2

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

30.11.24

£

£

Amounts owed to group undertakings

2,521,748

-

7.	RELATED PARTY TRANSACTIONS

Walldith Properties Holdings 3 Limited has entered into transactions with Walldith Properties Limited which are under the same ownership and control.Accordingly, these entities are considered to be related parties.

Walldith Properties Holdings 3 Limited has a loan agreement in place with Walldith Properties Limited.

8.	ULTIMATE CONTROLLING PARTY

Mr William Wallace and Mrs Edith Wallace are the controlling parties whom together own 100% of the share capital.