Registration number: 00494638

W.W. Leese (Halifax) Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 5

W.W. Leese (Halifax) Limited

Balance Sheet

as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Investment property	4	368,720	440,000
Current assets
Debtors	5	378	1,467
Cash at bank and in hand		99,249	64,595
		99,627	66,062
Creditors: Amounts falling due within one year	6	(47,591)	(14,739)
Net current assets		52,036	51,323
Total assets less current liabilities		420,756	491,323
Provisions for liabilities		(71,476)	(83,918)
Net assets		349,280	407,405
Capital and reserves
Allotted, called up and fully paid share capital		2,000	2,000
Profit and loss account		347,280	405,405
Shareholders' funds		349,280	407,405

Registration number: 00494638

W.W. Leese (Halifax) Limited

Balance Sheet

as at 30 April 2026 (continued)

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 21 October 2026 and signed on its behalf by:
 

......................................... Mrs M B K Leese Company secretary and director

W.W. Leese (Halifax) Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 April 2026

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 00494638.

The address of its registered office is:
First Floor
Rosemount House
Huddersfield Road
Elland
West Yorkshire
HX5 0EE

The principal place of business is:
26 Sheldrake Road
Christchurch
Dorset
BH23 4BW

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents the rent receivable.

W.W. Leese (Halifax) Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 April 2026 (continued)

2	Accounting policies (continued)

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 1 (2025 - 1).

4	Investment properties

	2026 £
At 1 May 2025	440,000
Disposals	(71,280)
At 30 April 2026	368,720

The historic cost of the investment property was £3,458. The property was valued at an open market value of £440,000 in July 2021 by an independant external valuer. The directors are of the opinion that the value in the accounts reflects its fair value at the year end.

W.W. Leese (Halifax) Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 April 2026 (continued)

5

Debtors

	2026 £	2025 £
Prepayments and accrued income	-	1,467
Other debtors	378	-
	378	1,467

6

Creditors

	2026 £	2025 £
Due within one year
Taxation and social security	173	171
Other creditors	535	-
Accruals and deferred income	7,933	7,855
Corporation tax	38,950	6,713
	47,591	14,739

7	Related party transactions

Transactions with directors

2026	At 1 May 2025 £	Advances to directors £	At 30 April 2026 £
Interest free loan	-	378	378