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REGISTERED NUMBER: 14852443 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Gloucester Student Houses (Holdings) Ltd

Gloucester Student Houses (Holdings) Ltd (Registered number: 14852443)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Gloucester Student Houses (Holdings) Ltd

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | M L Coles

| Miss L J Coles

| REGISTERED OFFICE: | September Lodge Two Mile Lane

| Highnam

| Gloucester

| Gloucestershire

| GL2 8DW

| REGISTERED NUMBER: | 14852443 (England and Wales)

| ACCOUNTANTS: | HATS Gloucester Ltd

| 48 Hucclecote Road

| Gloucester

| Gloucestershire

| GL3 3RS

Gloucester Student Houses (Holdings) Ltd (Registered number: 14852443)

Statement of Financial Position

31 August 2025

| 31/8/25 | 31/8/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 280,305 |  | 280,899 |  |

CURRENT ASSETS

Debtors | 5 | 14,682 |  | 10,460 |  |

Investments | 6 | 100 |  | 100 |  |

14,782 |  | 10,560 |  |

CREDITORS

Amounts falling due within one year | 7 | 221,219 |  | 229,637 |  |

NET CURRENT LIABILITIES | (206,437 | ) | (219,077 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 73,868 |  | 61,822 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 73,768 |  | 61,722 |  |

SHAREHOLDERS' FUNDS | 73,868 |  | 61,822 |  |

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2026 and were signed on its behalf by:

M L Coles - Director

Gloucester Student Houses (Holdings) Ltd (Registered number: 14852443)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Gloucester Student Houses (Holdings) Ltd 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Gloucester Student Houses (Holdings) Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

| Going concern

| Despite net current liabilities of £206,437 (2024 - £219,077) at 31 August 2025, the financial statements have been prepared on a going concern basis. The directors have reviewed the future cash flows of the business and have expressed their willingness to financially support the company for the foreseeable future, therefore deeming the going concern basis of preparation to be appropriate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

Gloucester Student Houses (Holdings) Ltd (Registered number: 14852443)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| Cost

| At 1 September 2024 | 268,819 |  | 16,107 |  | 284,926 |  |

| Additions | 2,476 |  | 1,276 |  | 3,752 |  |

| At 31 August 2025 | 271,295 |  | 17,383 |  | 288,678 |  |

| Depreciation

| At 1 September 2024 | - |  | 4,027 |  | 4,027 |  |

| Charge for year | - |  | 4,346 |  | 4,346 |  |

| At 31 August 2025 | - |  | 8,373 |  | 8,373 |  |

| Net book value

| At 31 August 2025 | 271,295 |  | 9,010 |  | 280,305 |  |

| At 31 August 2024 | 268,819 |  | 12,080 |  | 280,899 |  |

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

| 31/8/25 |  | 31/8/24

£ | £ |

| Amounts owed by group undertakings | 14,200 |  | - |  |

| Other debtors | 482 |  | 10,460 |  |

14,682 |  | 10,460 |  |

6. | CURRENT ASSET INVESTMENTS

| 31/8/25 |  | 31/8/24

£ | £ |

| Shares in group undertakings | 100 |  | 100 |  |

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

| 31/8/25 |  | 31/8/24

£ | £ |

| Bank loans and overdrafts | 216,350 |  | 216,350 |  |

| Trade creditors | - |  | 70 |  |

| Amounts owed to group undertakings | - |  | 3,937 |  |

| Other creditors | 4,869 |  | 9,280 |  |

221,219 |  | 229,637 |  |

Gloucester Student Houses (Holdings) Ltd (Registered number: 14852443)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31/8/25 |  | 31/8/24

£ | £ |

| Bank loan | 226,350 |  | - |  |

| The bank loan (mortgage) is secured by way of fixed charge over the company's investment

| property.

9. | RELATED PARTY DISCLOSURES

| Gloucester Student Houses Ltd

| Subsidiary Company

| On 10 May 2023 the company purchased all shares in the Gloucester Student Houses Ltd. At 31 August 2025, this company was owed £14,200 (2024 - £3,937 debtor) from Gloucester Student Houses Ltd. All transactions were on an arms length basis and the unsecured loan, included within other creditors, attracts no interest and has no fixed repayment terms.

| M Coles

| Director

| At 31 August 2025 the company owed the director £Nil (2024 - £1,100). The unsecured loan, included within other creditors, attracts no interest and has no fixed repayment terms.