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Registered number: 10376402 ABBEY HOUSE (LEICESTER) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
ABBEY HOUSE (LEICESTER) LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ABBEY HOUSE (LEICESTER) LIMITED FOR THE YEAR ENDED 30 SEPTEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Abbey House (Leicester) Limited for the year ended 30 September 2025 which comprise the 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 at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Abbey House (Leicester) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Abbey House (Leicester) Limited and state those matters that we have agreed to state to the Board of directors of Abbey House (Leicester) Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abbey House (Leicester) Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Abbey House (Leicester) 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 Abbey House (Leicester) Limited. You consider that Abbey House (Leicester) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Abbey House (Leicester) 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. MWS Accountants Limited Chartered Accountants 4 Chester Court Chester Hall Lane Basildon Essex SS14 3WR 16 March 2026 Page 1
ABBEY HOUSE (LEICESTER) LIMITED REGISTERED NUMBER: 10376402 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 3,995,000 |  | 3,995,000
|  |  | 3,995,000 |  | 3,995,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 26,350 |  | 25,992 |
Cash at bank and in hand | 6 | 63,253 |  | 118,133 |
|  | 89,603 |  | 144,125 |
Creditors: amounts falling due within one year | 7 | (3,009,734) |  | (3,120,728) |
Net current liabilities |  |  | (2,920,131) |  | (2,976,603)
Total assets less current liabilities |  |  | 1,074,869 |  | 1,018,397
Creditors: amounts falling due after more than one year | 8 |  | (1,721,171) |  | (1,721,171)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (17,703) |  | (16,707) |
|  |  | (17,703) |  | (16,707)
Net liabilities |  |  | (664,005) |  | (719,481)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account | 10 |  | (664,105) |  | (719,581)
|  |  | (664,005) |  | (719,481)
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ABBEY HOUSE (LEICESTER) LIMITED REGISTERED NUMBER: 10376402 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 March 2026.
M J Burton | S R Collins
Director | Director
The notes on pages 4 to 10 form part of these financial statements. Page 3
ABBEY HOUSE (LEICESTER) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Abbey House (Leicester) Limited is a company limited by shares and was incorporated in England and Wales. The company's registered office is 4 Chester Court, Chester Hall Lane, Basildon, Essex, SS14 3WR. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The net excess of liabilities over assets as shown in the financial statements in the amount of £664,005 is due to provision having been included for works to be carried out in 2026 to obtain an EWS certificate, in the estimated amount of £1,080,835. Once these works have been carried out, the property valuation will be substantially increased, and there will be no excess of liabilities over assets.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 4
ABBEY HOUSE (LEICESTER) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of income and retained earnings.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
ABBEY HOUSE (LEICESTER) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 6
ABBEY HOUSE (LEICESTER) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 3,995,000
| At 30 September 2025 | 3,995,000
| Comprising |
| Cost | 4,214,384
| Annual revaluation surplus/(deficit): |
| 2020 | 785,616
| 2023 | (1,005,000)
| At 30 September 2025 | 3,995,000
The 2025 valuations were made by directors, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 4,214,384 | 4,214,384
|  | 4,214,384 | 4,214,384
Page 7
ABBEY HOUSE (LEICESTER) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 3,800 | 17,361
| Other debtors | 8,470 | -
| Prepayments and accrued income | 14,080 | 8,631
|  | 26,350 | 25,992
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 63,253 | 118,133
|  | 63,253 | 118,133
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,839,486 | 1,871,000
| Trade creditors | 52,318 | 11,592
| Corporation tax | 13,821 | 17,314
| Other taxation and social security | - | 805
| Provision for EWS work | 1,080,835 | 1,184,362
| Accruals and deferred income | 23,274 | 35,655
|  | 3,009,734 | 3,120,728
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 1,839,486 | 1,871,000
|  | 1,839,486 | 1,871,000
| Details of security provided:
The bank loan is secured by a fixed legal charge over the company's investment property. Page 8
ABBEY HOUSE (LEICESTER) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Shareholders and directors loans | 1,721,171 | 1,721,171
|  | 1,721,171 | 1,721,171
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 16,707
| Charged to profit or loss | 996
| At end of year | 17,703
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 17,703 | 16,707
|  | 17,703 | 16,707
10. | Reserves
Profit and loss account The profit and loss account comprises the retained profits of the company. Included within this reserve is £(219,384) (2024 £(219,384)) relating to the fair value adjustment of investment properties, net of potential deferred tax thereon, which is undistributable. Page 9
ABBEY HOUSE (LEICESTER) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
11. | Commitments under operating leases
| At 30 September 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 35,340 | 35,340
| Later than 1 year and not later than 5 years | 141,360 | 141,360
| Later than 5 years | 4,806,240 | 4,841,580
|  | 4,982,940 | 5,018,280
12. | Related party transactions
| Other creditors includes £1,376,949 (2024 £1,376,949) which is owed to companies which are shareholders of Abbey House (Leicester) Limited, and in which the directors of Abbey House (Leicester) Limited also own shares and are directors; and £344,222 (2024 £344,222) owed to a director of Abbey House (Leicester) Limited.
Page 10