REGISTERED NUMBER: 12837753 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

T SEVEN PROPERTY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

M R Thompson

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

12837753 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Investments

4

4,287,637

3,020,277

Current assets

Debtors

5

4,204,322

4,879,911

Cash at bank

11,085

19,800

4,215,407

4,899,711

Creditors

Amounts falling due within one year

6

7,870,065

7,695,936

Net current liabilities

(3,654,658

)

(2,796,225

)

Total assets less current liabilities

632,979

224,052

Capital and reserves

Called up share capital

7

10

10

Retained earnings

8

632,969

224,042

Shareholders' funds

632,979

224,052

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 29 May 2026 and were signed by:

M R Thompson - Director

1.	Statutory information

T Seven Property Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Going concern

The financial statements have been prepared on a going concern basis. The directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

Preparation of consolidated financial statements

The financial statements contain information about T Seven Property Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

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.

Turnover

Turnover comprises of the following:

Management fees - for the supply of project management services carried out in the period, recognised on an accrual basis.

Interest income - Interest receivable from loans provided and classified as fixed asset investments.

Financial instruments

The company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' for debt instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets are measured at fair value through the profit or loss.

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 balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

Investments in subsidiaries are carried at cost less any provision for impairment.

Fixed assets investments listed as other loans are carried at cost plus accumulated interest less any provision for impairment.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Fixed asset investments

2025

2024

£

£

Shares in group undertakings

70

70

Other loans

4,287,567

3,020,207

4,287,637

3,020,277

Additional information is as follows:

Shares in

group

undertakings

£

Cost

At 1 September 2024

and 31 August 2025

70

Net book value

At 31 August 2025

70

At 31 August 2024

70

Other loans

£

At 1 September 2024

3,020,207

New in year

580,125

Other movement

687,235

At 31 August 2025

4,287,567

T Seven Property Limited has registered charges at Companies House for an interest-bearing loan of £1,500,000 provided to Springfield & Westgate Goffs Oak Limited. This includes fixed and floating charges covering all the property and undertaking of the company.

T Seven Property Limited also has registered charges at Companies House for an interest-bearing loan of £970,027 provided to Ashfield Goffs Oak. Limited. This included fixed and floating charges covering all the property and undertaking on the Company.

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

3,923,518

4,599,107

Other debtors

280,804

280,804

4,204,322

4,879,911

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

-

15,171

Amounts owed to group undertakings

999,910

999,910

Taxation and social security

4,202

26,197

Other creditors

6,865,953

6,654,658

7,870,065

7,695,936

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

1p

10

10

8.

Reserves

Retained

earnings

£

At 1 September 2024

224,042

Profit for the year

408,927

At 31 August 2025

632,969

9.	Related party disclosures

Included within other creditors is a balance of £6,848,754 (2024: £6,638,658) owed to the company director.

Included within other debtors is a balance of £280,804 (2024: £280,804) owed from connected companies.

Included within the amounts owed by group undertakings is a balance of £588,453 (2024: £3,197,803) owed from companies that are not wholly owned.

Included within other loans in fixed asset investments is a balance of £641,145 (2024: £nil) owed from a connected company.