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Company No: 12582671 (England and Wales)

# WARRIOR REDCHURCH LIMITED

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

WARRIOR REDCHURCH LIMITED

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

WARRIOR REDCHURCH LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 June 2025
WARRIOR REDCHURCH LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 6,000,000 |  | 6,450,000
|  | 6,000,000 |  | 6,450,000
Current assets |  |  |  |
Debtors | 4 | 159,233 |  | 613,376
Cash at bank and in hand |  | 17,808 |  | 153,418
|  | 177,041 |  | 766,794
Creditors: amounts falling due within one year | 5 | ( 5,366,040) |  | ( 2,419,592)
Net current liabilities |  | (5,188,999) |  | (1,652,798)
Total assets less current liabilities |  | 811,001 |  | 4,797,202
Creditors: amounts falling due after more than one year | 6 | 0 |  | ( 3,500,000)
Provision for liabilities | 7 | ( 367,439) |  | ( 479,939)
Net assets |  | 443,562 |  | 817,263
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Revaluation reserve |  | 1,102,315 |  | 1,439,815
Profit and loss account |  | ( 658,853 ) |  | ( 622,652 )
Total shareholder's funds |  | 443,562 |  | 817,263

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 member has 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 Comprehensive Income has not been delivered.

The financial statements of Warrior Redchurch Limited (registered number: 12582671) were approved and authorised for issue by the Board of Directors on 10 March 2026. They were signed on its behalf by:

W Todd Director |

WARRIOR REDCHURCH LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
WARRIOR REDCHURCH LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 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

Warrior Redchurch 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 2 Leman Street, London, E1W 9US, 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 financial statements have been prepared on a going concern basis even though at the balance sheet date the company's current liabilities exceeded its current assets by £5,188,999.
The directors considers the going concern basis to be appropriate because, in their opinion, the company will continue to obtain sufficient funding from fellow group companies and if required from other companies under common control, to enable it to pay its debts as they fall due for at least 12 months from the date of approval of these financial statements.

##### Turnover

Turnover represents revenue recognised by the company in respect of rents receivable.
Turnover is recognised at the fair value of the rents received or receivable based on the rent agreements and to the extent that it is probable that the economic benefits will flow to the company and it can be reliably measured.

##### 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 Statement of Financial Position 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.

##### Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
The fair value is determined by the directors with the benefit of professional external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any differences in the nature or location of the specified asset.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

##### 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.

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

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 July 2024 | 6,450,000
Fair value movement | (450,000)
As at 30 June 2025 | 6,000,000

The fair value of investment properties at the reporting date was based on a valuation carried out by the directors. The valuation was arrived at by reference to market evidence of transaction prices for similar properties in its location, together with a review of property rental yields.

On an historical cost basis these would have been included at an original cost of £ 4,530,246 (2024: £ 4,530,246)

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 30,063 |  | 147,287
Amounts owed by Group undertakings | 100 |  | 100
Other debtors | 129,070 |  | 465,989
| 159,233 |  | 613,376

Included within other debtors are loans totalling £85,000 (2024 : £440,368) with connected entities. The loans are unsecured, interest free, has no fixed date of repayment and is repayable on demand.

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

| 2025 |  | 2024
| £ |  | £
Amounts owed to Group undertakings | 2,121,349 |  | 2,114,243
Other taxation and social security | 3,613 |  | 8,262
Other creditors | 3,241,078 |  | 297,087
| 5,366,040 |  | 2,419,592

Included within other creditors are loans totalling £3,226,061 (2024 - £195,833) with connected entities. The loans are unsecured, interest free, has no fixed date of repayment and is repayable on demand.

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 3,500,000

#### 7. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 367,439 |  | 479,939

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

There is a single class of ordinary shares. There are no restrictions on the distribution of dividends and repayment of capital.

#### 9. Related party transactions

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Amounts due to related parties | 3,226,061 |  | 195,833
Amounts due from related parties | 85,000 |  | 440,368

The amounts were outstanding at the reporting end date.

#### 10. Reserves

Revaluation reserve

Revaluation reserve relates to non-distributable reserves arising from revaluation of investment property less deferred tax.

Profit and loss reserves

Retained earnings represents accumulated comprehensive income for the year and prior periods less dividends paid.

#### 11. Financial commitments / guarantees & contingent liabilities

As at 30 June 2026, National Westminster Bank Plc holds fixed and floating charges over the assets of the company as described in note 4 to secure loans in the name of Courtney Investments Limited, a connected company . At year end the total loans owed by Courtney Investments Limited were £38,644,000.

#### 12. Ultimate controlling party

The ultimate parent company is Warrior Group Limited and its registered office is 2 Leman Street, London, United Kingdom, E1W 9US.