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REGISTERED NUMBER: 09296446 (England and Wales)

ELMFIELD PROPERTY HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

ELMFIELD PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 09296446) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 4 |

| Chartered accountants' report | 7 |

| ELMFIELD PROPERTY HOLDINGS LIMITED |

COMPANY INFORMATION

for the year ended 31 March 2025

| DIRECTORS: | I C Springall

| Mrs S J Wicks

| REGISTERED OFFICE: | 29 Commonside

| Keston

| Kent

| BR2 6BP

| REGISTERED NUMBER: | 09296446 (England and Wales)

| ACCOUNTANTS: | Berringers LLP

| Chartered Accountants

| Lygon House

| 50 London Road

| Bromley

| Kent

| BR1 3RA

ELMFIELD PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 09296446) |

BALANCE SHEET

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,435,000 |  | 1,150,000 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 5,000 |  |

Cash at bank | 13,129 |  | 112 |  |

13,129 |  | 5,112 |  |

CREDITORS

Amounts falling due within one year | 6 | 176,915 |  | 201,021 |  |

NET CURRENT LIABILITIES | (163,786 | ) | (195,909 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,271,214 |  | 954,091 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (824,426 | ) | (904,020 | ) |

PROVISIONS FOR LIABILITIES | (71,250 | ) | - |  |

NET ASSETS | 375,538 |  | 50,071 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 374,538 |  | 49,071 |  |

375,538 |  | 50,071 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

ELMFIELD PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 09296446) |

BALANCE SHEET - continued

31 March 2025

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2026 and were signed on its behalf by:

I C Springall - Director

ELMFIELD PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 09296446) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Elmfield Property Holdings Limited 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents rent receivable and services rendered, excluding value added tax.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 (2024 - 1 ) .

ELMFIELD PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 09296446) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 1,150,000 |  |

| Revaluations | 285,000 |  |

| At 31 March 2025 | 1,435,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,435,000 |  |

| At 31 March 2024 | 1,150,000 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2025 | 285,000 |  |

| Cost | 1,150,000 |  |

1,435,000 |  |

| The property was revalued in July 2023 by the Lenders Chartered Surveyors and in the opinion of the directors there has been no significant change in the value.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 5,000 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 92,199 |  | 97,620 |  |

| Taxation and social security | 51,820 |  | 17,438 |  |

| Other creditors | 32,896 |  | 85,963 |  |

176,915 |  | 201,021 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 824,426 |  | 904,020 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 398,678 |  | 463,283 |  |

ELMFIELD PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 09296446) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 916,625 |  | 1,001,640 |  |

| The loan is secured on the Investment Property at 6 - 8 & 12 - 14 Elmfield Road, Bromley, BR1 1LR.

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is I C Springall.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ELMFIELD PROPERTY HOLDINGS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Elmfield Property Holdings Limited for the year ended 31 March 2025 which comprise the Statement of income and retained earnings, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Elmfield Property Holdings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Elmfield Property Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Elmfield Property Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elmfield Property Holdings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Elmfield Property Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Elmfield Property Holdings Limited. You consider that Elmfield Property Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Elmfield Property Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Berringers LLP

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

6 March 2026