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Registered number: 15154630
| FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| BLOOMSBURY FIELDS LIMITED
BLOOMSBURY FIELDS LIMITED |  |
COMPANY INFORMATION
Directors | X Ju
| T Munn
Registered number | 15154630
Registered office | 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
Independent auditor | Menzies LLP
| Chartered Accountants & Statutory Auditor
| 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
BLOOMSBURY FIELDS LIMITED |  |
CONTENTS
| Page
Balance sheet | 1
Notes to the financial statements | 2 - 5
BLOOMSBURY FIELDS LIMITED REGISTERED NUMBER:15154630 |  |
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 14,064,213 |  | 9,243,389
|  |  | 14,064,213 |  | 9,243,389
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 235,471 |  | 44,218 |
Cash at bank and in hand |  | 265,388 |  | 279,631 |
|  | 500,859 |  | 323,849 |
Creditors: amounts falling due within one year | 6 | (1,957,942) |  | (557,800) |
Net current liabilities |  |  | (1,457,083) |  | (233,951)
Total assets less current liabilities |  |  | 12,607,130 |  | 9,009,438
Creditors: amounts falling due after more than one year | 7 |  | (12,750,992) |  | (9,106,873)
Net liabilities |  |  | (143,862) |  | (97,435)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (143,962) |  | (97,535)
|  |  | (143,862) |  | (97,435)
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 by:
X Ju
Director
Date: 13 May 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
BLOOMSBURY FIELDS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Bloomsbury Fields Limited is a private company, limited by shares and registered in England and Wales. The registered office address is stated on the company information page. The financial statements are presented for the year ended 31 December 2025. The corresponding figures are presented for the period ended 31 December 2024 and cover the long period since incorporation on 21 September 2023. 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 | Going concern
The Company had net liabilities of £143,862 as at 31 December 2025, and the Company is dependent on the continued financial support of its shareholders. The directors have prepared cash flow forecasts covering a period of at least 12 months from the date of approval of these financial statements, and have concluded that the funding available for drawdown from the shareholders and external finance provider is sufficient to meet cash flow requirements for the 12 months from sign off of these financial statements. The shareholders have confirmed that they do not intend to withdraw support in the 12 months from sign off of these financial statements. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | Borrowing costs
Borrowing costs are capitalised into the costs of the investment property until the construction phase is complete at which point the borrowing costs are charged to the profit and loss account.
| 2.4 | 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.
| 2.5 | 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. Page 2
BLOOMSBURY FIELDS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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 year was 2 (2024 -2).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 9,243,389
| Additions at cost | 4,820,824
| At 31 December 2025 | 14,064,213
| The historical cost of the investment property at the balance sheet date is £14,064,213 (2024 - £9,243,389). Included within this are capitalised interest and finance charges incurred during the course of the development of £1,130,798 (2024 - £416,209).
The 2025 valuations were made by the directors in consultation with external valuers, on an open market value for existing use basis.
Page 3
BLOOMSBURY FIELDS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 235,471 | 43,968
| Prepayments and accrued income | - | 250
|  | 235,471 | 44,218
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 938,117 | 152,377
| Other creditors | - | 101,280
| Accruals and deferred income | 1,019,825 | 304,143
|  | 1,957,942 | 557,800
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 5,084,119 | -
| Amounts owed to related undertakings | 766,687 | 910,687
| Amounts owed to group undertakings | 6,900,186 | 8,196,186
|  | 12,750,992 | 9,106,873
Page 4
BLOOMSBURY FIELDS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 2-5 years |  |
| Other loans | 5,084,119 | -
| Amounts owed to related undertakings | 766,687 | 910,687
| Amounts owed to group undertakings | 6,900,186 | 8,196,186
|  | 12,750,992 | 9,106,873
| The Company has borrowed £3,655,175 under a secured development facility repayable on 25 February 2027. 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 loan to cost ratios. At the year end the Company was in compliance with its covenants.
9. | Capital commitments
| At 31 December 2025 the Company had capital commitments as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Contracted for but not provided in these financial statements | 5,911,380 | -
|  | 5,911,380 | -
10. | 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.
11. | Auditor's information
The auditor's report on the financial statements for the year 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 5