Silverfin false false 30/09/2025 20/09/2024 30/09/2025 Mrs. E. Bourne 20/09/2024 Mr. K. Bourne 20/09/2024 26 January 2026 The principal activity of the company was that of property rental.
The company was incorporated on the 20 September 2024 and started trading on the 30 October 2024. 15969426 2025-09-30 15969426 bus:Director1 2025-09-30 15969426 bus:Director2 2025-09-30 15969426 core:CurrentFinancialInstruments 2025-09-30 15969426 core:ShareCapital 2025-09-30 15969426 core:RetainedEarningsAccumulatedLosses 2025-09-30 15969426 core:ComputerEquipment 2024-09-19 15969426 2024-09-19 15969426 core:ComputerEquipment 2025-09-30 15969426 bus:OrdinaryShareClass1 2025-09-30 15969426 bus:OrdinaryShareClass2 2025-09-30 15969426 bus:OrdinaryShareClass3 2025-09-30 15969426 2024-09-20 2025-09-30 15969426 bus:FilletedAccounts 2024-09-20 2025-09-30 15969426 bus:SmallEntities 2024-09-20 2025-09-30 15969426 bus:AuditExemptWithAccountantsReport 2024-09-20 2025-09-30 15969426 bus:PrivateLimitedCompanyLtd 2024-09-20 2025-09-30 15969426 bus:Director1 2024-09-20 2025-09-30 15969426 bus:Director2 2024-09-20 2025-09-30 15969426 core:ComputerEquipment core:TopRangeValue 2024-09-20 2025-09-30 15969426 core:ComputerEquipment 2024-09-20 2025-09-30 15969426 bus:OrdinaryShareClass1 2024-09-20 2025-09-30 15969426 bus:OrdinaryShareClass2 2024-09-20 2025-09-30 15969426 bus:OrdinaryShareClass3 2024-09-20 2025-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 15969426 (England and Wales)

# BOURNE TOWERS LIMITED

### Unaudited Financial Statements
For the financial period from 20 September 2024 to 30 September 2025
Pages for filing with the registrar

BOURNE TOWERS LIMITED

## Unaudited Financial Statements

For the financial period from 20 September 2024 to 30 September 2025

Contents

BOURNE TOWERS LIMITED

## COMPANY INFORMATION

For the financial period from 20 September 2024 to 30 September 2025
BOURNE TOWERS LIMITED

## COMPANY INFORMATION (continued)

For the financial period from 20 September 2024 to 30 September 2025

DIRECTORS | Mrs. E. Bourne (Appointed 20 September 2024)
| Mr. K. Bourne (Appointed 20 September 2024)

REGISTERED OFFICE | 22 Oak Tree Avenue
| Marlow
| SL7 3EJ
| United Kingdom

COMPANY NUMBER | 15969426 (England and Wales)

ACCOUNTANT | Verallo
| Century House
| Wargrave Road
| Henley-on-Thames
| Oxfordshire
| United Kingdom
| RG9 2LT

BOURNE TOWERS LIMITED

## BALANCE SHEET

As at 30 September 2025
BOURNE TOWERS LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 30.09.2025
|  | £
Fixed assets |  |
Tangible assets | 3 | 547
Investment property | 4 | 2,148,554
|  | 2,149,101
Current assets |  |
Debtors | 5 | 14,870
Cash at bank and in hand |  | 9,095
|  | 23,965
Creditors: amounts falling due within one year | 6 | ( 2,153,563)
Net current liabilities |  | (2,129,598)
Total assets less current liabilities |  | 19,503
Net assets |  | 19,503
Capital and reserves |  |
Called-up share capital | 7 | 100
Profit and loss account |  | 19,403
Total shareholders' funds |  | 19,503

For the financial period 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 period 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 Profit and Loss Account has not been delivered.

The financial statements of Bourne Towers Limited (registered number: 15969426) were approved and authorised for issue by the Board of Directors on 26 January 2026. They were signed on its behalf by:

Mr. K. Bourne Director |

BOURNE TOWERS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 20 September 2024 to 30 September 2025
BOURNE TOWERS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 20 September 2024 to 30 September 2025

##### 1. Accounting policies

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

##### General information and basis of accounting

Bourne Towers 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 22 Oak Tree Avenue, Marlow, SL7 3EJ, United Kingdom.
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 note that the business has net assets of £19,503. The Company is supported through loans from the directors. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met 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.

##### Reporting period length

The financial statements are presented for a period greater than one year due to it being the company's first accounting period.

##### Turnover

Turnover is recognised at the fair value of the rental income received or receivable in the normal course of business.

##### 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.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| Period from 20.09.2024 to 30.09.2025
| Number
Monthly average number of persons employed by the Company during the period, including directors | 0

#### 3. Tangible assets

| Computer equipment |  | Total
| £ |  | £
Cost |  |  |
At 20 September 2024 | 0 |  | 0
Additions | 619 |  | 619
At 30 September 2025 | 619 |  | 619
Accumulated depreciation |  |  |
At 20 September 2024 | 0 |  | 0
Charge for the financial period | 72 |  | 72
At 30 September 2025 | 72 |  | 72
Net book value |  |  |
At 30 September 2025 | 547 |  | 547

#### 4. Investment property

| Investment property
| £
Valuation |
As at 20 September 2024 | 0
Additions | 2,148,554
As at 30 September 2025 | 2,148,554

The directors believe that the value of the investment properties as at balance sheet date are not materially different to the cost.
On an historic cost basis, these would have been included at an original cost of £2,148,554.

#### 5. Debtors

| 30.09.2025
| £
Other debtors | 14,870

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

| 30.09.2025
| £
Taxation and social security | 4,569
Other creditors | 2,148,994
| 2,153,563

#### 7. Called-up share capital

| 30.09.2025
| £
Allotted, called-up and fully-paid |
40 Ordinary A shares of £ 1.00 each | 40
40 Ordinary B shares of £ 1.00 each | 40
20 Ordinary C shares of £ 1.00 each | 20
| 100

Upon incorporation, the company issued 40 Ordinary A shares, 40 Ordinary B shares and 20 Ordinary C shares of £1 each at par value for the consideration of cash.