Company registration number 00439759 (England and Wales)
ALDRICH-BLAKE & FANSHAWE HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ALDRICH-BLAKE & FANSHAWE HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 7
ALDRICH-BLAKE & FANSHAWE HOLDINGS LIMITED
BALANCE SHEET
AS AT 24 MARCH 2025
24 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
4
34,835,000
35,944,486
Current assets
Debtors
5
78,822
150,345
Cash at bank and in hand
6
1,438,674
3,110,177
1,517,496
3,260,522
Creditors: amounts falling due within one year
7
(365,578)
(686,633)
Net current assets
1,151,918
2,573,889
Total assets less current liabilities
35,986,918
38,518,375
Provisions for liabilities
8
(4,436,416)
(5,159,024)
Net assets
31,550,502
33,359,351
Capital and reserves
Called up share capital
9
14,500
14,500
Share premium account
11,495
11,495
Capital redemption reserve
92,321
92,321
Other reserves
18,421,671
20,972,816
Profit and loss reserves
13,010,515
12,268,219
Total equity
31,550,502
33,359,351

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 5 November 2025 and are signed on its behalf by:
F P G Aldrich-Blake
Director
Company registration number 00439759 (England and Wales)
ALDRICH-BLAKE & FANSHAWE HOLDINGS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 24 MARCH 2025
- 2 -
Share capital
Share premium account
Capital redemption reserve
Other reserves
Profit and loss reserves
Total
Notes
£
£
£
£
£
£
Balance at 25 March 2023
14,500
11,495
92,321
20,972,816
11,461,743
32,552,875
Period ended 24 March 2024:
Profit and total comprehensive income
-
-
-
-
1,255,976
1,255,976
Dividends
-
-
-
-
(449,500)
(449,500)
Balance at 24 March 2024
14,500
11,495
92,321
20,972,816
12,268,219
33,359,351
Year ended 24 March 2025:
Loss and total comprehensive income
-
-
-
-
(1,359,349)
(1,359,349)
Dividends
-
-
-
-
(449,500)
(449,500)
Transfers
-
-
-
(2,551,145)
2,551,145
-
Balance at 24 March 2025
14,500
11,495
92,321
18,421,671
13,010,515
31,550,502
ALDRICH-BLAKE & FANSHAWE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 24 MARCH 2025
- 3 -
1
Accounting policies
Company information

Aldrich-Blake & Fanshawe Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Highbourne House, 13/15 Marylebone High Street, London, W1U 4NS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

The company had cash resources of £true 1,438,674 at the year end and the directors have prepared projected cash flow information for the period ending 12 months from the date of approval of these financial statements. The directors believe that the company will be able to maintain positive cash flows for the foreseeable future. As a result the going concern basis of accounting has been adopted.

1.3
Turnover

Turnover comprises property rents receivable, exclusive of Value Added Tax. Rental income is recognised, net of tenant lease incentives granted, on a straight line basis over the lease term.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

1.5
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ALDRICH-BLAKE & FANSHAWE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 24 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the enacted or substantively enacted tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ALDRICH-BLAKE & FANSHAWE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 24 MARCH 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Valuation of investment properties

Estimation is required in determining the fair value of investment properties held by the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties as disclosed in note 4.

Bad and doubtful debts

Provisions are made of those debts considered by the directors to be doubtful. The debts considered to be irrevocably bad are written off. The carrying value of the company's debtors net of any bad and doubtful debt provision is disclosed in note 5.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
5
4
Investment property
2025
£
Fair value
At 25 March 2024
35,944,486
Additions
2,164,267
Revaluations
(3,273,753)
At 24 March 2025
34,835,000

The fair value of the investment property has been arrived at on the basis of a valuation carried out on 2 4 March 2025 by Vail Williams LLP, a firm of chartered surveyors who are not connected to the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

ALDRICH-BLAKE & FANSHAWE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 24 MARCH 2025
4
Investment property
(Continued)
- 6 -
2025
2024
£
£
Cost
11,976,913
9,812,646
Accumulated depreciation
-
-
Carrying amount
11,976,913
9,812,646
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
18,437
24,983
Other debtors
60,385
125,362
78,822
150,345
6
Designated client bank accounts

As at the balance sheet date, £110,157 (2024: £7 4,803) of cash at bank and in hand was held in designated client bank accounts.

7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
95,716
75,549
Corporation tax
-
0
200,343
Other taxation and social security
3,175
4,904
Other creditors
266,687
405,837
365,578
686,633
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
4,436,416
5,159,024
ALDRICH-BLAKE & FANSHAWE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 24 MARCH 2025
- 7 -
9
Called up share capital
2025
2024
£
£
Issued and fully paid
72,500 Ordinary A shares of 10p each
7,250
7,250
72,500 Ordinary B shares of 10p each
7,250
7,250
14,500
14,500

The ordinary A shares and ordinary B shares carry equal dividend rights. The ordinary A shares have preferential full voting (3 votes per A share, 1 vote per B share) and preferential capital distribution rights. The ordinary B shares have full voting and capital distribution rights.

10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 24 March 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Matthew Burge
Statutory Auditor:
Beavis Morgan Audit Limited
Date of audit report:
7 November 2025
11
Capital commitments

Amounts contracted for but not provided in the financial statements:

2025
2024
£
£
Investment property redevelopment costs
-
1,895,576
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