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COMPANY REGISTRATION NUMBER: 00499875

Taylor Properties Trading Limited

Unaudited financial statements

30 September 2025

Taylor Properties Trading Limited

Statement of financial position

30 September 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 18,355,365 |  | 17,194,705

Current assets

Debtors | 6 | 157 |  | 3,316 |
Cash at bank and in hand | 1,109,724 |  | 844,212 |
| ----------- |  | --------- |
| 1,109,881 |  | 847,528 |

Creditors: Amounts falling due within one year | 7 | ( 235,215) |  | ( 246,450) |
| ----------- |  | --------- |
Net current assets |  | 874,666 |  | 601,078
|  | ------------ |  | ------------
Total assets less current liabilities |  | 19,230,031 |  | 17,795,783

Creditors: Amounts falling due after more than one year | 8 |  | ( 9,798,156) |  | ( 8,798,156)

Provisions

Taxation including deferred tax |  | ( 1,593,888) |  | ( 1,571,891)
|  | ------------ |  | ------------
Net assets |  | 7,837,987 |  | 7,425,736
|  | ------------ |  | ------------

Capital and reserves

Called up share capital | 9 |  | 450 |  | 450
Revaluation reserve |  | 7,701,721 |  | 7,419,427
Profit and loss account |  | 135,816 |  | 5,859
|  | ----------- |  | -----------
Shareholders funds |  | 7,837,987 |  | 7,425,736
|  | ----------- |  | -----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
For the 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 year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Taylor Properties Trading Limited

Statement of financial position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 30 March 2026 , and are signed on behalf of the board by:

Mr B R Taylor
Director

Company registration number: 00499875

Taylor Properties Trading Limited

Notes to the financial statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 19-21 Station Square, Lowestoft, Suffolk, NR32 1BA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | 2% straight line
| Plant, equipment, fixtures & fittings | - | 10% - 20% straight line
| Motor vehicles | - | 25% - reducing balance

Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss. If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
4. Employee numbers
The average number of employees during the year was 2 (2024: 3 ).
5. Tangible assets

| Land and buildings | Plant, equip, fixtures & fittings | Motor vehicles | Investment properties | Total
| £ | £ | £ | £ | £
Cost or valuation |  |  |  |  |
At 1 October 2024 | 230,214 | 477,174 | – | 16,975,000 | 17,682,388
Additions | – | – | 110,852 | 811,109 | 921,961
Revaluations | – | – | – | 286,391 | 286,391
| --------- | --------- | --------- | ------------ | ------------
At 30 September 2025 | 230,214 | 477,174 | 110,852 | 18,072,500 | 18,890,740
| --------- | --------- | --------- | ------------ | ------------
Depreciation |  |  |  |  |
At 1 October 2024 | 46,821 | 440,862 | – | – | 487,683
Charge for the year | 1,026 | 23,572 | 23,094 | – | 47,692
| --------- | --------- | --------- | ------------ | ------------
At 30 September 2025 | 47,847 | 464,434 | 23,094 | – | 535,375
| --------- | --------- | --------- | ------------ | ------------
Carrying amount |  |  |  |  |
At 30 September 2025 | 182,367 | 12,740 | 87,758 | 18,072,500 | 18,355,365
| --------- | --------- | --------- | ------------ | ------------
At 30 September 2024 | 183,393 | 36,312 | – | 16,975,000 | 17,194,705
| --------- | --------- | --------- | ------------ | ------------

All properties held by the company were revalued during the year ended 30 September 2024 on the basis of open market value with existing use .
Tangible assets held at valuation
In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

| Leasehold property | Investment properties | Total
| £ | £ | £
At 30 September 2025 |  |  |
Aggregate cost | 48,811 | 8,815,241 | 8,864,052
Aggregate depreciation | – | – | –
| ------- | ----------- | -----------
Carrying value | 48,811 | 8,815,241 | 8,864,052
| ------- | ----------- | -----------

At 30 September 2024 |  |  |
Aggregate cost | 48,811 | 8,004,133 | 8,052,944
Aggregate depreciation | – | – | –
| ------- | ----------- | -----------
Carrying value | 48,811 | 8,004,133 | 8,052,944
| ------- | ----------- | -----------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 157 | 3,316
| ---- | ------

7. Creditors: Amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 152,116 | 144,885
Social security and other taxes | 53,017 | 54,847
Other creditors | 30,082 | 46,718
| --------- | ---------
| 235,215 | 246,450
| --------- | ---------

8. Creditors: Amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 9,798,156 | 8,798,156
| ----------- | -----------

The bank loan is secured on properties owned by the company.
9. Called up share capital
Authorised share capital

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 450 | 450 | 450 | 450
| ---- | ---- | ---- | ----

Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 450 | 450 | 450 | 450
| ---- | ---- | ---- | ----

10. Controlling party
The immediate and ultimate parent company of this company is Taylor Properties Lowestoft Limited , a company incorporated in England and Wales. Their registered office is 19-21 Station Square, Lowestoft, England, NR32 1BA.