REGISTERED NUMBER: 10943996 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Boreham Leisure Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A J Taylor

S J Taylor

SECRETARY:

REGISTERED OFFICE:

Troys Cottage Troys Lane

Faulkbourne

Witham

Essex

CM8 1SL

REGISTERED NUMBER:

10943996 (England and Wales)

ACCOUNTANTS:

Simpson Accountancy

Unit 6 Cherrytree Farm

Blackmore End Road

Sible Hedingham

Essex

C09 3LZ

FIXED ASSETS

Tangible assets

4

280,578

280,578

CURRENT ASSETS

Debtors

5

2

2

Cash at bank

28,792

30,081

28,794

30,083

CREDITORS

Amounts falling due within one year

6

100,502

100,422

NET CURRENT LIABILITIES

(71,708

)

(70,339

)

TOTAL ASSETS LESS CURRENT LIABILITIES

208,870

210,239

CREDITORS

Amounts falling due after more than one year

7

198,004

198,004

NET ASSETS

10,866

12,235

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

10,864

12,233

SHAREHOLDERS' FUNDS

10,866

12,235

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 January 2026 and were signed on its behalf by:

S J Taylor - Director

1.	STATUTORY INFORMATION

Boreham Leisure Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

277,458

3,120

280,578

NET BOOK VALUE

At 30 September 2025

277,458

3,120

280,578

At 30 September 2024

277,458

3,120

280,578

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

2

2

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8

(1

)

Amounts owed to associates

100,000

100,000

Taxation and social security

(1,450

)

(1,450

)

Other creditors

1,944

1,873

100,502

100,422

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

198,004

198,004

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

198,004

198,004

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

ordinary

1

2

2

9.

RESERVES

Retained

earnings

£

At 1 October 2024

12,233

Deficit for the year

(1,369

)

At 30 September 2025

10,864

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

S J Taylor and Mrs A J Taylor

Balance outstanding at start of year

-

15,413

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

11.	RELATED PARTY DISCLOSURES

As at the balance sheet date the company owed £100,000 [2024: £100,000] to Boreham Leisure Limited, on which no interest has been charged. Both companies are under common control.