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Company No: 11677934 (England and Wales)

# THE 100 PROPERTY COMPANY LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

THE 100 PROPERTY COMPANY LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

THE 100 PROPERTY COMPANY LIMITED

## BALANCE SHEET

As at 30 September 2025
THE 100 PROPERTY COMPANY LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 224,659 |  | 288,847
Tangible assets | 4 | 868 |  | 1,106
Investments | 5 | 2 |  | 2
|  | 225,529 |  | 289,955
Current assets |  |  |  |
Debtors | 6 | 18,676 |  | 11,266
Cash at bank and in hand |  | 1,243,068 |  | 1,132,292
|  | 1,261,744 |  | 1,143,558
Creditors: amounts falling due within one year | 7 | ( 1,003,042) |  | ( 1,111,871)
Net current assets |  | 258,702 |  | 31,687
Total assets less current liabilities |  | 484,231 |  | 321,642
Provision for liabilities |  | ( 56,370) |  | 0
Net assets |  | 427,861 |  | 321,642
Capital and reserves |  |  |  |
Called-up share capital | 8 | 337,180 |  | 337,180
Share premium account |  | 71,252 |  | 71,252
Profit and loss account |  | 19,429 |  | ( 86,790 )
Total shareholders' funds |  | 427,861 |  | 321,642

For the financial year ending 30 September 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 year 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 The 100 Property Company Limited (registered number: 11677934) were approved and authorised for issue by the Board of Directors on 04 February 2026. They were signed on its behalf by:

Mr P W Brown Director |

THE 100 PROPERTY COMPANY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
THE 100 PROPERTY COMPANY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

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

##### General information and basis of accounting

The 100 Property Company Limited (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
Hitchcock House
Hilltop Park
Devizes Road
Salisbury
SP3 4UF
United Kingdom
The principal place of business is:
Old Pilsgate Farmhouse
Pilsgate
Stamford
United Kingdom
PE9 3HN
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### 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.

##### Intangible assets

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 5 years.
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Goodwill | 5 years straight line

##### Tangible fixed assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Office equipment | 5 years straight line

##### Financial instruments

Classification
The company holds the following financial instruments:
• Short term trade and other debtors and creditors;
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

##### Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 5

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 320,941 |  | 320,941
At 30 September 2025 | 320,941 |  | 320,941
Accumulated amortisation |  |  |
At 01 October 2024 | 32,094 |  | 32,094
Charge for the financial year | 64,188 |  | 64,188
At 30 September 2025 | 96,282 |  | 96,282
Net book value |  |  |
At 30 September 2025 | 224,659 |  | 224,659
At 30 September 2024 | 288,847 |  | 288,847

#### 4. Tangible assets

| Office equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 1,188 |  | 1,188
At 30 September 2025 | 1,188 |  | 1,188
Accumulated depreciation |  |  |
At 01 October 2024 | 82 |  | 82
Charge for the financial year | 238 |  | 238
At 30 September 2025 | 320 |  | 320
Net book value |  |  |
At 30 September 2025 | 868 |  | 868
At 30 September 2024 | 1,106 |  | 1,106

#### 5. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 October 2024 | 2
At 30 September 2025 | 2
Carrying value at 30 September 2025 | 2
Carrying value at 30 September 2024 | 2

Investments in shares

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Name of entity | Registered office | Principal activity | Class of shares | Ownership 30.09.2025 | Ownership 30.09.2024 | Held
The 100 (New Forest) Limited | Hitchcock House, Hilltop Park, Devizes Park, Salisbury SP3 4UF United Kingdom | Management of hotel and restaurant | Ordinary | 100.00% | 100.00% | Direct
The 100 (Stamford) Limited | Hitchcock House, Hilltop Park, Devizes Park, Salisbury SP3 4UF United Kingdom | Management of two hotels and restaurants | Ordinary | 100.00% | 100.00% | Direct

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Prepayments | 4,396 |  | 386
Other debtors | 14,280 |  | 10,880
| 18,676 |  | 11,266

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 23,832 |  | 28,491
Amounts owed to Group undertakings | 845,297 |  | 981,581
Taxation and social security | 36,344 |  | 12,880
Other creditors | 97,569 |  | 88,919
| 1,003,042 |  | 1,111,871

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
328,750 Ordinary shares of £ 1.00 each | 328,750 |  | 328,750
Allotted, called-up and not yet paid |  |  |
8,430 Ordinary- unpaid shares of £ 1.00 each | 8,430 |  | 8,430

#### 9. Related party transactions

Transactions with entities in which the entity itself has a participating interest

The company has taken advantage of the exemption provided by Section 33 of FRS 102 'Related Party Disclosures' and has not disclosed transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is party to the transaction is wholly owned by a member of that group.