Company No: 15735328 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.05.2025
		£
Fixed assets
Investments	3	1
		1
Current assets
Debtors	4	1
		1
Creditors: amounts falling due within one year	5	( 1)
Net current assets		0
Total assets less current liabilities		1
Net assets		1
Capital and reserves
Called-up share capital	6	1
Total shareholders' funds		1

For the financial period ending 31 May 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 financial statements for the financial period in accordance with section 476;
• The director acknowledges 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 Shelf Co (TopCo) Ltd (registered number: 15735328) were approved and authorised for issue by the Director on 17 December 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 Shelf Co (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 Unit 1, 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 £.

Fixed asset investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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.

2. Employees

	Period from 22.05.2024 to 31.05.2025
	Number
The company had no employees other than the directors, who did not receive any remuneration.	0

3. Fixed asset investments

Investments in subsidiaries

	31.05.2025
	£
Cost
At 22 May 2024	0
Additions	1
At 31 May 2025	1
Carrying value at 31 May 2025	1

4. Debtors

	31.05.2025
	£
Other debtors	1

5. Creditors: amounts falling due within one year

	31.05.2025
	£
Amounts owed to Group undertakings	1

Amounts owed to Group undertakings are repayable on demand and do not bear interest.

6. Called-up share capital

	31.05.2025
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 0.01 each	1

The company issued share capital of £1 at par on incorporation.