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Registration number: 9939561

New Leaf Property Management Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

New Leaf Property Management Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

New Leaf Property Management Ltd

Company Information

Director | Helen Rodger

Registered office | The Incuhive Space Hursley Park Road Hursley Winchester SO21 2JN

Accountants | Andrew Jenvey, AIMS Accountants for Business The Incuhive Space Hursley Park Road Hursley Winchester SO21 2JN

New Leaf Property Management Ltd

(Registration number: 9939561)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 2,558,250 | 2,725,250
Current assets |  |  |
Debtors | 5 | - | 598
Cash at bank and in hand |  | 140,346 | 59,139
|  | 140,346 | 59,737
Creditors: Amounts falling due within one year | 6 | (367,825) | (356,663)
Net current liabilities |  | (227,479) | (296,926)
Total assets less current liabilities |  | 2,330,771 | 2,428,324
Creditors: Amounts falling due after more than one year | 6 | (1,665,986) | (1,747,317)
Net assets |  | 664,785 | 681,007
Capital and reserves |  |  |
Called up share capital | 7 | 200 | 200
Share premium reserve |  | 417,768 | 417,768
Revaluation reserve |  | 254,000 | 266,000
Retained earnings |  | (7,183) | (2,961)
Shareholders' funds |  | 664,785 | 681,007

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 October 2025

New Leaf Property Management Ltd

(Registration number: 9939561)
Balance Sheet as at 31 March 2025

......................................... Helen Rodger Director

New Leaf Property Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Incuhive Space
Hursley Park Road
Hursley
Winchester
SO21 2JN

These financial statements were authorised for issue by the director on 2 October 2025.

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

New Leaf Property Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

New Leaf Property Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Investment properties

| 2025 £
At 1 April | 2,725,250
Disposals | (167,000)
At 31 March | 2,558,250

There has been no valuation of investment property by an independent valuer.

5 | Debtors

| 2025 £ | 2024 £
Other debtors | - | 598
| - | 598

New Leaf Property Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 1,507 | -
Other creditors | 366,318 | 356,663
| 367,825 | 356,663

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 1,665,986 | 1,747,317

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100
A Ordinary of £0.01 each | 9,108 | 91 | 9,108 | 91
B Ordinary of £0.01 each | 376 | 4 | 376 | 4
C Ordinary of £0.01 each | 376 | 4 | 376 | 4
D - Q Ordinary of £0.01 each | 140 | 1 | 140 | 1
| 10,100 | 200 | 10,100 | 200

8 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on revaluation of other assets | (12,000) | (12,000)

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

New Leaf Property Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 266,000 | 266,000

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 1,665,986 | 1,747,317

10 | Related party transactions

New Leaf Property Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Contributions paid to money purchase schemes | 30,000 | 30,000