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Registration number: 10846000

Barrhill Properties Southern Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Barrhill Properties Southern Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Barrhill Properties Southern Limited

Company Information

Directors | Mr Wayne Smith Mr Ashley Carr

Registered office | 62 Florence Road Brighton East Sussex BN1 6DJ

Accountants | Melrose Accountants 62 Florence Road Brighton East Sussex BN1 6DJ

Barrhill Properties Southern Limited

(Registration number: 10846000)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 255,542 | 255,542
Creditors: Amounts falling due within one year | 5 | (198,579) | (200,431)
Net assets |  | 56,963 | 55,111
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | 56,962 | 55,110
Shareholders' funds |  | 56,963 | 55,111

For the financial year ending 31 October 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 January 2026 and signed on its behalf by:

......................................... Mr Wayne Smith Director

Barrhill Properties Southern Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
62 Florence Road
Brighton
East Sussex
BN1 6DJ

These financial statements were authorised for issue by the Board on 19 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers and/or the directors. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Barrhill Properties Southern Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Investment properties

| 2025 £
At 1 November | 255,542
At 31 October | 255,542

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

There has been no valuation of investment property by an independent valuer.

Barrhill Properties Southern Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 193,383 | 195,235
Accruals and deferred income |  | 696 | 696
Other creditors |  | 4,500 | 4,500
|  | 198,579 | 200,431

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
ordinary shares of £1 each | 1 | 1 | 1 | 1

7 | Parent and ultimate parent undertaking

The company's immediate parent is Barrhill Properties Limited, incorporated in England and Wales.
The most senior parent entity producing publicly available financial statements is Barrhill Properties Limited. These financial statements are available upon request from 62 Florence road Brighton BN1 6DJ
The ultimate controlling party is Mr A Carr and Mr W Smith.