Company No: 15435866 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025
		£
Fixed assets
Investments	3	1
		1
Current assets
Debtors	4	8,856,913
		8,856,913
Creditors: amounts falling due within one year	5	( 8,856,884)
Net current assets		29
Total assets less current liabilities		30
Net assets		30
Capital and reserves
Called-up share capital	6	30
Total shareholders' funds		30

For the financial period ending 31 March 2025 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 financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Bryden Properties (No.55) TopCo Ltd (registered number: 15435866) were approved and authorised for issue by the Board of Directors on 20 October 2025. They were signed on its behalf by:

C Hall Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Bryden Properties (No.55) TopCo Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Bryden House Boundary Industrial Estate, Millfield Road, Bolton, BL2 6QY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group this company belongs to qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Reporting period length

The company was incorporated on 23 January 2024. The director presents this annual report and the unaudited financial statements of the Company for the 14 month period ended 31 March 2025.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Fixed asset investments

Investments in subsidiary companies are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 23.01.2024 to 31.03.2025
	Number
The company had no employees other than the directors, who did not receive any remuneration.	0

3. Fixed asset investments

Investments in subsidiaries

	31.03.2025
	£
Cost
At 23 January 2024	0
Additions	1
At 31 March 2025	1
Carrying value at 31 March 2025	1

4. Debtors

	31.03.2025
	£
Amounts owed by Group undertakings	8,856,883
Other debtors	30
	8,856,913

Amounts owed by Group undertakings are repayable on demand and are charged interest at commercial rates.

5. Creditors: amounts falling due within one year

	31.03.2025
	£
Amounts owed to related parties	8,856,884

Amounts owed to related parties are repayable on demand and are charged interest at commercial rates.

6. Called-up share capital

	31.03.2025
	£
Allotted, called-up and fully-paid
1,000 ORDINARY A shares of £ 0.01 each	10
1,000 ORDINARY B shares of £ 0.01 each	10
1,000 ORDINARY C shares of £ 0.01 each	10
	30