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COMPANY REGISTRATION NUMBER: 11230962

Bourne Hill Holdings Limited

Filleted Unaudited Financial Statements

31 October 2025

Bourne Hill Holdings Limited

Financial Statements

Year ended 31 October 2025

Contents | Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 4

Bourne Hill Holdings Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Bourne Hill Holdings Limited

Year ended 31 October 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 Bourne Hill Holdings Limited for the year ended 31 October 2025, which comprise the statement of financial position 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 www.icaew.com/en/membership/regulations-standards-and-guidance. Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation.
BROOKS & CO. Chartered Accountants
9 Cheam Road Ewell Epsom Surrey KT17 1SP
25 March 2026

Bourne Hill Holdings Limited

Statement of Financial Position

31 October 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 4 | 4,114,158 | 5,065,580
Investments | 5 | 100 | 100
| ------------ | ------------
| 4,114,258 | 5,065,680

Current assets

Debtors | 6 | 11,017 | 4,349
Cash at bank and in hand | 770 | –
| -------- | -------
| 11,787 | 4,349

Creditors: amounts falling due within one year | 7 | 3,118,070 | 3,651,708
| ------------ | ------------
Net current liabilities | 3,106,283 | 3,647,359
| ------------ | ------------
Total assets less current liabilities | 1,007,975 | 1,418,321

Provisions | 689,809 | 898,764
| ------------ | ------------
Net assets | 318,166 | 519,557
| ------------ | ------------

Capital and reserves

Called up share capital | 164,000 | 164,000
Revaluation reserve | 2,640,081 | 2,861,899
Profit and loss account | ( 2,485,915) | ( 2,506,342)
| ------------ | ------------
Shareholders funds | 318,166 | 519,557
| ------------ | ------------

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 statement of comprehensive income has not been delivered.
For the year ending 31 October 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 .

Bourne Hill Holdings Limited

Statement of Financial Position (continued)

31 October 2025
These financial statements were approved by the board of directors and authorised for issue on 25 March 2026 , and are signed on behalf of the board by:

Ms J Annett | Mr R B Standley
Director | Director

Company registration number: 11230962

Bourne Hill Holdings Limited

Notes to the Financial Statements

Year ended 31 October 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 9 Cheam Road, Ewell, Epsom, KT17 1SP, Surrey.
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.
Consolidation
The financial statements contain information about Bourne Hill Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Standley Holdings Limited, Registered office address: 9 Cheam Road, Epsom, England, KT17 1SP.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
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. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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:

| Plant and machinery | - | 25% straight line
| Fixtures and fittings | - | 25% straight line
| Equipment | - | 25% straight line

Investments
Fixed asset investments relate to horses held by the company for shows. These are disclosed at fair value with any gain or losses arising taken to Statement of Comprehensive Income.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
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.
Financial instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Tangible assets

| Wooden Stables | Plant and machinery | Fixtures and fittings | Equipment | Fixed assets investments | Total
| £ | £ | £ | £ | £ | £
Cost or valuation |  |  |  |  |  |
At 1 Nov 2024 | 4,429 | 1,060,122 | 11,661 | 271,383 | 4,332,422 | 5,680,017
Disposals | – | ( 30,540) | – | ( 89,814) | ( 115,600) | ( 235,954)
Revaluations | – | – | – | – | ( 221,818) | ( 221,818)
Transfers | – | ( 1,029,582) | – | – | – | ( 1,029,582)
| ------- | ------------ | -------- | --------- | ------------ | ------------
At 31 Oct 2025 | 4,429 | – | 11,661 | 181,569 | 3,995,004 | 4,192,663
| ------- | ------------ | -------- | --------- | ------------ | ------------
Depreciation |  |  |  |  |  |
At 1 Nov 2024 | – | 534,041 | 6,355 | 74,041 | – | 614,437
Charge for the year | – | – | 2,915 | 45,392 | – | 48,307
Disposals | – | ( 21,411) | – | ( 50,198) | – | ( 71,609)
Transfers | – | ( 512,630) | – | – | – | ( 512,630)
| ------- | ------------ | -------- | --------- | ------------ | ------------
At 31 Oct 2025 | – | – | 9,270 | 69,235 | – | 78,505
| ------- | ------------ | -------- | --------- | ------------ | ------------
Carrying amount |  |  |  |  |  |
At 31 Oct 2025 | 4,429 | – | 2,391 | 112,334 | 3,995,004 | 4,114,158
| ------- | ------------ | -------- | --------- | ------------ | ------------
At 31 Oct 2024 | 4,429 | 526,081 | 5,306 | 197,342 | 4,332,422 | 5,065,580
| ------- | ------------ | -------- | --------- | ------------ | ------------

Fixed asset investments relate to horses that the company holds for shows. These being in the early stage of breeding have not been depreciated. The historical cost of these horses was £1,354,923. The directors have revalued them to £3,995,004 being their fair value as at 31st October 2025.
5. Investments

| Shares in group undertakings
| £
Cost |
At 1 November 2024 and 31 October 2025 | 100
| ----
Impairment |
At 1 November 2024 and 31 October 2025 | –
| ----

Carrying amount |
At 31 October 2025 | 100
| ----
At 31 October 2024 | 100
| ----

Subsidiaries, associates and other investments

| Class of share | Percentage of shares held
Subsidiary undertakings |  |
Bourne Hill Stables Limited | Ordinary | 100

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 11,017 | 4,349
| -------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 40,326 | –
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 3,069,473 | 3,568,787
Social security and other taxes | – | 50,800
Other creditors | 8,271 | 32,121
| ------------ | ------------
| 3,118,070 | 3,651,708
| ------------ | ------------

8. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions | 689,809 | 898,764
| --------- | ---------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | 29,788 | 183,289
Revaluation of tangible assets | 660,021 | 715,475
| --------- | ---------
| 689,809 | 898,764
| --------- | ---------

9. Directors' advances, credits and guarantees
During the year, Mr R Standley, a director of the company, made advances to the company. The amount owed to Mr R Standley at the year-end totalled £1,271 (2024: £2,271). The advances are interest free and repayable on demand
10. Related party transactions
Included in the Creditors is a balance of £84,598 due to Bourne Hill Stables Limited and £2,984,875 to Standley Holding Limited.
11. Ultimate controlling party
The company was under the control of its parent company, Standley Holdings Limited by virtue of its control over the operations of the company throughout the current period.