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Registration number: 07192969

Transfield Properties Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Transfield Properties Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Transfield Properties Limited

Company Information

Directors | Mr Michael Lee Mr Stephen Lee Mr Christopher Lee Mr Robert Lee

Registered office | C/O Wilsden Autos Limited Main Street Wilsden Bradford West Yorkshire BD15 0HY

Transfield Properties Limited

(Registration number: 07192969)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets |  | 190,000 | -
Investment property | 4 | - | 190,000
|  | 190,000 | 190,000
Creditors: Amounts falling due within one year | 5 | (58,295) | (54,671)
Total assets less current liabilities |  | 131,705 | 135,329
Creditors: Amounts falling due after more than one year | 5 | (37,434) | (56,079)
Net assets |  | 94,271 | 79,250
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | 94,171 | 79,150
Shareholders' funds |  | 94,271 | 79,250

For the financial year ending 30 June 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 and 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 16 January 2026 and signed on its behalf by:

......................................... Mr Robert Lee Director

Transfield Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

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

The address of its registered office is:
C/O Wilsden Autos Limited
Main Street
Wilsden
Bradford
West Yorkshire
BD15 0HY
United Kingdom

These financial statements were authorised for issue by the Board on 16 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the rental of the investment properties.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is held to earn rentals and for capital appreciation rather than for use in the production or supply of goods or services or sale in the ordinary course of business.
Investment property is valued at fair value in accordance with FRS 102 . If fair value can be measured reliably it shall be measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

Transfield Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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 4 (2024 - 4).

4 | Investment properties

| 2025 £

The fair value of the investment property as at the balance sheet date has been estimated by the Directors taking account of their current knowledge of the location, class of investment property and factors identified in an independent professional valuation in an earlier year.

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

Transfield Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 54,020 | 50,900
Taxation and social security |  | 3,524 | 3,050
Accruals and deferred income |  | 751 | 721
|  | 58,295 | 54,671

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 37,434 | 56,079

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 37,434 | 56,079

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 54,020 | 50,900

Transfield Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

8 | Related party transactions

Summary of transactions with other related parties

At the balance sheet date an amount of £61,554 ( 2024 : £77,079 ) was due to Wilsden Autos Limited a company owned and controlled by Robert Lee. The loan is interest free.