REGISTERED NUMBER: 11021353 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

TUFTON HOUSE RESI LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

FIXED ASSETS

Investment property

4

3,457,222

3,457,222

CURRENT ASSETS

Debtors

5

116,812

100,563

Cash at bank and in hand

18,678

35,549

135,490

136,112

CREDITORS

Amounts falling due within one year

6

1,328,772

1,271,161

NET CURRENT LIABILITIES

(1,193,282

)

(1,135,049

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,263,940

2,322,173

CREDITORS

Amounts falling due after more than one year

7

(1,916,194

)

(1,926,707

)

PROVISIONS FOR LIABILITIES

10

(66,329

)

(66,329

)

NET ASSETS

281,417

329,137

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

11

198,986

198,986

Retained earnings

82,331

130,051

281,417

329,137

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 27 April 2026 and were signed by:

Mr M J Carrozzo - Director

1.	STATUTORY INFORMATION

Tufton House Resi Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11021353

Registered office:

1 Kings Avenue

Winchmore Hill

London

N21 3NA

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are significant judgements and estimates involved in the preparation of the financial statements.

Revenue

Revenue represents the value of rental income chargeable in respect of the company's investment property. Revenue is recognised evenly over the period of the rental agreement.

Investment property

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.

Deferred tax

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Cash and cash equivalent

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

3,457,222

NET BOOK VALUE

At 31 October 2025

3,457,222

At 31 October 2024

3,457,222

Fair value at 31 October 2025 is represented by:

£

Valuation in 2023

265,315

Cost

3,191,907

3,457,222

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

3,191,907

3,191,907

Investment property was valued on an open market basis on 31 October 2025 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

116,812

100,563

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

9,268

8,646

Trade creditors

7,715

2,244

Amounts owed to group undertakings

1,131,230

1,035,520

Taxation and social security

4,866

3,058

Other creditors

175,693

221,693

1,328,772

1,271,161

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

1,916,194

1,926,707

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

9,268

8,646

Amounts falling due between two and five years:

Bank loans - 2-5 years

1,916,194

1,926,707

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,925,462

1,935,353

Bank loan is secured by way of fixed and floating charge on the property and other assets of the company and contains a negative pledge.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

66,329

66,329

Deferred

tax

£

Balance at 1 November 2024

66,329

Balance at 31 October 2025

66,329

11.

RESERVES

Fair

value

reserve

£

At 1 November 2024

and 31 October 2025

198,986

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Included in the other debtors less than one year is an amount of £106,715 (2024: £99,000) due from connected companies with common directorships. The loans were interest free and repayable on demand.

Included in the other creditors less than one year is an amount of £114,594 (2024: £160,594) due to connected companies with common directorship and shareholdings. The loans were interest free and repayable on demand.