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Registered number: 07569817 AQUILA HOUSE PROPERTY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JULY 2025
AQUILA HOUSE PROPERTY LIMITED REGISTERED NUMBER: 07569817 BALANCE SHEET AS AT 30 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 3 |  | 59,341,146 |  | 59,341,346
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 14 |  | 14 |
Creditors: amounts falling due within one year | 5 | (12,501,076) |  | (12,501,276) |
Net current liabilities |  |  | (12,501,062) |  | (12,501,262)
Total assets less current liabilities |  |  | 46,840,084 |  | 46,840,084
Net assets |  |  | 46,840,084 |  | 46,840,084
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 14 |  | 14
Profit and loss account | 7 |  | 46,840,070 |  | 46,840,070
Total equity |  |  | 46,840,084 |  | 46,840,084
For the year ended 30 July 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 profit and loss account 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 by:
D Chambers
Director
Date: 9 April 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
AQUILA HOUSE PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JULY 2025
1. | General information
Aquila House Property Limited is a private company limited by shares and registered in England and Wales. Its registered office address is 6a High Street, Chelmsford, CM1 1BE. The financial statements are presented in Sterling (£), rounded to the nearest £1. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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.
| 2.2 | Exemption from preparing consolidated financial statements
The company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.
| 2.3 | Going concern
In making the company’s going concern assessment, the directors have considered a number of factors in relation to it and the group of which it is a member, including financial performance, continued access to borrowing facilities and the ability to continue to operate the group’s secured debt structure within its financial covenants. The projections indicate the group will have sufficient liquidity for at least the next 12 months and it is for this reason the directors have adopted the going concern basis of accounting in the preparation of the financial statements.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds. Page 2
AQUILA HOUSE PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JULY 2025
3. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 31 July 2024 | 59,341,346
| Additions | 100
| Disposals | (300)
| At 30 July 2025 | 59,341,146
| Net book value |
| At 30 July 2025 | 59,341,146
| At 30 July 2024 | 59,341,346
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 14 | 14
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 12,501,076 | 12,501,276
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AQUILA HOUSE PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JULY 2025
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 14 (2024 - 14) Ordinary shares of £1.00 each | 14 | 14
7. | Reserves
Profit and loss account The profit and loss account totalling £46,840,070 (2024: £46,840,070) is comprised of £20,410,054 (2024: £20,410,054) of distributable reserves with the balance being non-distributable.
8. | Contingent liabilities
Aquila Finance Limited (the borrower) is a borrower under a facility agreement. Under the agreements, ABSL1 Limited, Aquila Open Space Limited, Aquila TL Limited, Aquila EHS Limited, Aquila BTE2 Limited, Aquila Real Estate Limited, Aquila House Property Limited, Aquila Developments Limited, Aquila Estates Limited, ABSL Holdings Limited and Aquila Investment Property Limited, (the guarantors) are jointly and severaly liable for the loan. The loan is secured on the shares and assets owned by the borrower and guarantors. A D Chambers and D Chambers are directors of the borrower and guarantors.
9. | Related party transactions
| The company has taken advantage of the exemption contained in FRS 102 section 33 "Related Party Disclosures" from disclosing transactions with entities which are a wholly owned part of the group.
10. | Controlling party
The immediate parent undertaking is Aquila MB2 Limited. The parent undertaking of the smallest group of undertakings for which group financial statements are drawn up and of which the company is a member is Aquila House Holdings Limited, whose registered office is at 6a High Street, Chelmsford, CM1 1BE. Copies of these group financial statements are available to the public from Companies House. The ultimate parent company is Aquila House Holdings Limited. In the opinion of the directors the ultimate controlling party is A D Chambers.
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