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Registered number: 13493474 AYLESBURY HOUSE LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
AYLESBURY HOUSE LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
AYLESBURY HOUSE LIMITED REGISTERED NUMBER:13493474
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 7,600,000 |  | 7,800,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,348,568 |  | 72,062 |
Cash at bank and in hand |  | 16,555 |  | 70,986 |
|  | 2,365,123 |  | 143,048 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (11,439,544) |  | (9,275,997) |
Net current liabilities |  |  | (9,074,421) |  | (9,132,949)
Net liabilities |  |  | (1,474,421) |  | (1,332,949)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Other reserves |  |  | (443,165) |  | (156,819)
Profit and loss account |  |  | (1,031,257) |  | (1,176,131)
|  |  | (1,474,421) |  | (1,332,949)
Page 1
AYLESBURY HOUSE LIMITED REGISTERED NUMBER:13493474
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 Director acknowledges his 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 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 20 May 2026.
R Mizrahi
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
AYLESBURY HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Aylesbury House Limited is a limited liability company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire WD6 1JD. The principal activity of the Company during the period was that of the development and rental of investment property. The Company's functional and presentational currency is £ sterling. 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 made a loss for the year and at the balance sheet date has net current liabilities and net liabilities. The financial statements of the Company have been prepared on a going concern basis, the validity of which is dependant on the continued financial support of the other companies within the Group. The Director is satisfied that suitable bank facilities will continue to be made available for the Company to meet it's working capital requirements for the forseeable future.
| 2.3 | Turnover
Turnover is measured at the fair value of amounts receivable in respect of rent provided in the year, net of trade discounts and excluding value added tax. Revenue from rental services is recognised in the period in which it relates.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
AYLESBURY HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Taxation
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 reporting date in the countries where the Company operates and generates income.
| 2.8 | Investment property
Investment property is carried at fair value determined annually by 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.
| 2.9 | Financial instruments
The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to/from related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method. Cash and cash equivalents comprise cash balances and call deposits.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 2).
Page 4
AYLESBURY HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 7,800,000
| Additions at cost | 86,344
| Surplus on revaluation | (286,344)
| At 31 December 2025 | 7,600,000
The 2025 valuations were made by external valuers, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 44,812 | 43,924
| Amounts owed by group undertakings | 1,126,000 | -
| Other debtors | 1,171,389 | 20,523
| Prepayments and accrued income | 6,367 | 7,615
|  | 2,348,568 | 72,062
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 2,728,224 | 2,515,724
| Trade creditors | 23,753 | 65,914
| Amounts owed to group undertakings | 630,720 | 1,210,093
| Other taxation and social security | 24,456 | -
| Other creditors | 7,971,336 | 5,474,832
| Accruals and deferred income | 61,055 | 9,434
|  | 11,439,544 | 9,275,997
| The other loans are secured by a fixed charge over the assets of the company.
Page 5
AYLESBURY HOUSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1 | 1 | 1
8. | Controlling party
The Company is a wholly owned subsidiary of A&T EC1 Limited. The Directors regard Bedrock Real Estate BRE LP I SCSP, a company registered in Luxembourg, as the ultimate parent undertaking.
Page 6