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Registered number: 14226291
| FINANCIAL STATEMENTS
| FOR THE PERIOD ENDED 31 DECEMBER 2025
| WIMBLEDON PARK LIMITED
WIMBLEDON PARK LIMITED |  |
COMPANY INFORMATION
Directors | X Ju
| T Munn
Registered number | 14226291
Registered office | 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
Independent auditors | Menzies LLP
| Chartered Accountants & Statutory Auditor
| 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
WIMBLEDON PARK LIMITED REGISTERED NUMBER:14226291 |  |
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 19,200 |  | 21,600
Tangible assets | 5 |  | 22,191 |  | 22,781
Investment property | 6 |  | 40,350,000 |  | 30,030,000
|  |  | 40,391,391 |  | 30,074,381
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 409,757 |  | 50,716 |
Cash at bank and in hand | 8 | 5,586,436 |  | 1,730,949 |
|  | 5,996,193 |  | 1,781,665 |
Creditors: amounts falling due within one year | 9 | (1,859,198) |  | (1,689,198) |
Net current assets |  |  | 4,136,995 |  | 92,467
Total assets less current liabilities |  |  | 44,528,386 |  | 30,166,848
Creditors: amounts falling due after more than one year | 10 |  | (35,123,820) |  | (24,409,747)
Provisions for liabilities |  |  |  |  |
Deferred tax | 12 | (2,463,614) |  | (1,453,660) |
|  |  | (2,463,614) |  | (1,453,660)
Net assets |  |  | 6,940,952 |  | 4,303,441
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 6,940,852 |  | 4,303,341
|  |  | 6,940,952 |  | 4,303,441
Page 1
WIMBLEDON PARK LIMITED REGISTERED NUMBER:14226291 |  |
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 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 comprehensive income 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 13 May 2026.
X Ju
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
WIMBLEDON PARK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
Wimbledon Park Ltd is a private company, limited by shares, registered in England and Wales, company registration number 14226291. The registered office is stated on the company information page. 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. The following principal accounting policies have been applied:
| 2.2 | 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. Revenue represents rental income recognised in line with rental agreements, with income received in advance of its related rental period being deferred where necessary. Provision for bad debts are made in respect of debts that the directors believe are unlikely to be recovered based on correspondence with the debtor and their financial position. A provision for bad debt is made for all debts more than 120 days.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 3
WIMBLEDON PARK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the period 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.
| 2.7 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Amortisation is not recognised in the year of acquisition. The estimated useful lives range as follows:
|  |  |  | Computer software | - | 10 | years
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
WIMBLEDON PARK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is not charged in the year of purchase. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | Reducing balance
|  |  |  | Fixtures and fittings | - | 25% | Straight line
|  |  |  | Computer equipment | - | 25% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Investment property
Investment property is carried at fair value determined annually by the directors in consultation with external valuers 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 profit or loss.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | 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.
| 2.14 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2 (2024 -2).
Page 5
WIMBLEDON PARK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 January 2025 | 24,000
| At 31 December 2025 | 24,000
| Amortisation |
| At 1 January 2025 | 2,400
| Charge for the period on owned assets | 2,400
| At 31 December 2025 | 4,800
| Net book value |
| At 31 December 2025 | 19,200
| At 31 December 2024 | 21,600
Page 6
WIMBLEDON PARK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 15,500 | 11,852 | 901 | 28,253
| Additions | 1,742 | 5,157 | - | 6,899
| At 31 December 2025 | 17,242 | 17,009 | 901 | 35,152
| Depreciation |  |  |  |
| At 1 January 2025 | 2,483 | 2,764 | 225 | 5,472
| Charge for the period on owned assets | 4,114 | 3,150 | 225 | 7,489
| At 31 December 2025 | 6,597 | 5,914 | 450 | 12,961
| Net book value |  |  |  |
| At 31 December 2025 | 10,645 | 11,095 | 451 | 22,191
| At 31 December 2024 | 13,017 | 9,088 | 676 | 22,781
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 30,030,000
| Additions at cost | 6,248,008
| Surplus on revaluation | 4,071,992
| At 31 December 2025 | 40,350,000
| The historical cost of the investment property at the balance sheet date is £29,614,923 (2024 - £23,366,915).
The 2025 valuations were made by the directors in consultation with external valuers, on an open market value for existing use basis.
Page 7
WIMBLEDON PARK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 6,690 | 7,180
| Amounts owed by group undertakings | 340,000 | -
| Other debtors | 1,301 | 2,147
| Prepayments and accrued income | 61,766 | 41,389
|  | 409,757 | 50,716
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 5,586,436 | 1,730,949
|  | 5,586,436 | 1,730,949
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 137,470 | 47,594
| Amounts owed to group undertakings | - | 648,486
| Other creditors | 167,340 | 177,705
| Accruals and deferred income | 1,554,388 | 815,413
|  | 1,859,198 | 1,689,198
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 24,291,365 | 13,812,500
| Amounts owed to related undertakings | 1,083,246 | 1,059,725
| Amounts owed to group undertakings | 9,749,209 | 9,537,522
|  | 35,123,820 | 24,409,747
Page 8
WIMBLEDON PARK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 2-5 years |  |
| Bank loans | 24,291,365 | 13,812,500
| Amounts owed to related undertakings | 1,083,246 | 1,059,725
| Amounts owed to group undertakings | 9,749,209 | 9,537,522
|  | 35,123,820 | 24,409,747
| The Company has drawn £24,750,000 under a secured development facility repayable on 26 October 2028. The facility is secured by fixed and floating charges over the Company’s property and bank accounts and by a charge over the issued share capital. The facility is subject to financial covenants, including loan to value and interest cover ratios. At the year end, the Company was in compliance with these covenants. In the prior year, bank loans totalling £13,812,500 were secured through fixed and floating charges over the assets of the Company.
12. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (1,453,660)
| Charged to profit or loss | (1,009,954)
| At end of year | (2,463,614)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Deferred tax on losses | 224,633 | 217,806
| Deferred tax on untaxed profits | (2,683,769) | (1,665,771)
| Deferred tax on fixed assets | (4,478) | (5,695)
|  | (2,463,614) | (1,453,660)
13. | Controlling party
Swiss Life Holding AG, a company registered in Switzerland, is the parent company of the smallest group for which the consolidated financial statements are drawn up of which the company is a member. The parent company's registered office is General-Guisan-Quai 40, Zuerich, Zurich, 8022. Page 9
WIMBLEDON PARK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
14. | Auditors' information
The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified. The audit report was signed on 13 May 2026 by Ralph Mitchison FCA (Senior statutory auditor) on behalf of Menzies LLP.
Page 10