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Registered number: 13408572 PRESTON BARRACKS MANAGEMENT COMPANY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
PRESTON BARRACKS MANAGEMENT COMPANY LIMITED DIRECTOR'S REPORT FOR THE PERIOD ENDED 31 MARCH 2025 The Director of Preston Barracks Management Company Limited (the "Company") presents his report and the financial statements for the year ended 31 March 2025.
Principal activity
The Company is dormant and no change in the Company's dormant status is anticipated in the foreseeable future.
Results for the year and dividends
There was no activity in the Company for the year ended 31 March 2025 and consequently no Statement of Comprehensive Income has been disclosed. The Director does not recommend the payment of a dividend for the year ended 31 March 2025 (2024: £Nil).
Director
The Directors who held office during the year and up to the date of this report unless otherwise stated were:
G M Richardson
Indemnity
The Company has made qualifying third-party indemnity provisions for the benefit of the respective Directors which were in place throughout the year and which remain in place at the date of this report.
Small companies note
The Directors' Report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. This report was approved by the board and signed on its behalf.
G M Richardson Director
Date: 15 September 2025
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PRESTON BARRACKS MANAGEMENT COMPANY LIMITED REGISTERED NUMBER: 13408572 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Notes |  | £ |  | £
Current assets |  |  |  |  |
Amounts due from Group undertakings | 3 | 1 |  | 1 |
|  | 1 |  | 1 |
Current liabilities |  |  |  |  |
Amounts owed to Group undertakings | 4 | (1) |  | (1) |
Net assets |  |  | - |  | -
Capital and reserves |  |  |  |  |
Total equity |  |  | - |  | -
For the year ended 31 March 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of the financial statements. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
G M Richardson
Director
Date: 15 September 2025
The notes on pages 3 to 4 form part of these financial statements. Page 2
PRESTON BARRACKS MANAGEMENT COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
Preston Barracks Management Company Limited (the "Company") is a private company limited by guarantee without share capital and is incorporated, domiciled and registered in England and Wales (Registered number: 13408572). The nature of the Company's operations is set out in the Directors' Report on page 1. The results of the Company are included in the consolidated financial statements of Land Securities Group PLC which are available from the Company's registered office at 100 Victoria Street, London, SW1E 5JL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared on a going concern basis and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland ('FRS102') and the Companies Act 2006. The financial statements are prepared under the historical cost convention. The accounting policies which follow set out those policies which apply in preparing the financial statements for the year ended 31 March 2025. The financial statements are prepared in Pounds Sterling (£).
| 2.2 | Financial reporting standard 102 - reduced disclosure exemptions
The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102: ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); and ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information and the results of the Company are included in the consolidated financial statements of Land Securities Group PLC, in which the entity is consolidated.
| 2.3 | Amounts due from Group undertakings
Amounts due from Group undertakings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, amounts due from Group undertakings are stated at amortised cost and, where relevant, adjusted for the time value of money. The Company assesses on a forward-looking basis, the expected credit losses associated with its amounts due from Group undertakings. A provision for impairment is made for the lifetime expected credit losses on initial recognition of the amounts due. In determining the expected credit losses, the Company takes into account any future expectations of likely default events based on the level of capitalisation of the counterparty, which is a fellow subsidiary undertaking of Land Securities Group PLC. Page 3
PRESTON BARRACKS MANAGEMENT COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Amounts owed to Group undertakings
Amounts owed to Group undertakings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, amounts owed to Group undertakings are stated at amortised cost with any difference between the amount initially recognised and redemption value being recognised in the Statement of Comprehensive Income over the period of the loan, using the effective interest method.
| 2.5 | Statement of Comprehensive Income and other primary statements
There was no activity in the Company for the year ended 31 March 2025 and consequently no Statement of Comprehensive Income has been disclosed.
3. | Amounts due from Group undertakings
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts due from Group undertakings | 1 | 1
|  | 1 | 1
| The unsecured amounts due from Group undertakings are interest free and repayable on demand with no fixed repayment date.
4. | Amounts owed to Group undertakings
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to Group undertakings | 1 | 1
|  | 1 | 1
| The unsecured amounts owed to Group undertakings are interest free and repayable on demand with no fixed repayment date.
5. | Control
The Company is under the control of its members. The corporate members of the Company are U and I (Innovation Hubs) Limited, Optivo Development Services Limited and Cathedral (Preston Barracks) Limited.
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