REGISTERED NUMBER: 13626580 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

T SEVEN PROPERTY RENTALS 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:

13626580 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Investment property

4

3,390,934

3,390,934

Current assets

Debtors

5

320,500

125,000

Cash at bank

155,529

39,893

476,029

164,893

Creditors

Amounts falling due within one year

6

1,664,439

3,421,181

Net current liabilities

(1,188,410

)

(3,256,288

)

Total assets less current liabilities

2,202,524

134,646

Creditors

Amounts falling due after more than one year

7

2,062,887

-

Net assets

139,637

134,646

Capital and reserves

Called up share capital

8

10

10

Retained earnings

9

139,627

134,636

Shareholders' funds

139,637

134,646

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 Rentals 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover comprises revenue recognised by the company in respect of rents receivable.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	Employees and directors

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

4.	Investment property

Total

£

Fair value

At 1 September 2024

and 31 August 2025

3,390,934

Net book value

At 31 August 2025

3,390,934

At 31 August 2024

3,390,934

Investment property is stated at fair value as determined by the Director. This is on the basis of open market value for current use. The fair value represent the amount at which the assets could be exchanged between a knowledgeable, willing buyer and a knowledgeable, willing seller in an arms-length transaction at the date of valuation, in accordance with FRS102. In determining the fair value of investment property, the director makes use of historical and current market data as well as existing lease agreements.

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

320,500

125,000

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

-

990,000

Amounts owed to group undertakings

1,236,410

1,406,877

Other creditors

428,029

1,024,304

1,664,439

3,421,181

West One Secured Loans Limited and Kent Reliance have registered charges at Companies House against T Seven Property Rentals Limited. These fixed charges are for loans provided to the company and are directly linked to the assets in which the loans are provided against.

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

2,062,887

-

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

555,187

-

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£0.01

10

10

9.

Reserves

Retained

earnings

£

At 1 September 2024

134,636

Profit for the year

4,991

At 31 August 2025

139,627

10.	Related party disclosures

Included within other creditors is a balance of £416,274 (2024 - £1,011,845) was owed to the director.