Tordoff Holmes Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10626785

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		200,000		200,244
Investment Properties	5		1,000,000		692,555
Investments	6		1		1

			1,200,001		892,800
CURRENT ASSETS
Debtors	7	176,192		162,529
Cash at bank and in hand		2,473		3,848

		178,665		166,377
Creditors: Amounts Falling Due Within One Year	8	(307,470 )		(264,667 )

NET CURRENT ASSETS (LIABILITIES)			(128,805 )		(98,290 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,071,196		794,510

Creditors: Amounts Falling Due After More Than One Year	9		(694,059 )		(672,738 )

NET ASSETS			377,137		121,772

CAPITAL AND RESERVES
Called up share capital	10		100		100
Revaluation reserve	11		78,949		80,282
Profit and Loss Account			298,088		41,390

SHAREHOLDERS' FUNDS			377,137		121,772

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Tordoff Holmes Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

C A Tordoff Director	J P Holmes Director
31/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Tordoff Holmes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10626785 . The registered office is 118 Northfield Road, Sheffield, South Yorkshire, S10 1QS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Revenue is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Rental income includes revenue earned from the letting of investment properties.

Rental income

Revenue represents rental income receivable from investment properties during the year, exclusive of value added tax.

Rental income is recognised on a straight-line basis over the term of the lease and is recognised when the Company's right to receive payment is established.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Nil
Fixtures & Fittings	20% Straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost or Valuation
As at 1 March 2025	200,000	4,374	204,374

As at 28 February 2026	200,000	4,374	204,374

Depreciation
As at 1 March 2025	-	4,130	4,130
Provided during the period	-	244	244

As at 28 February 2026	-	4,374	4,374

...CONTINUED

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Tordoff Holmes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

Net Book Value
As at 28 February 2026	200,000	-	200,000

As at 1 March 2025	200,000	244	200,244

5. Investment Property

	2026
	£
Fair Value
As at 1 March 2025	692,555
Additions	35,644
Revaluations	271,801

As at 28 February 2026	1,000,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	443,196	407,552

The fair value of investment properties has been determined by the directors. In assessing fair value, the directors have considered current market conditions, comparable transactions and the anticipated sales values of the properties based on current marketing activity. The directors consider that the resulting valuations represent the amounts for which the properties could be exchanged between knowledgeable, willing parties in an arm's length transaction at the reporting date.

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 March 2025	1

As at 28 February 2026	1

Provision
As at 1 March 2025	-

As at 28 February 2026	-

Net Book Value
As at 28 February 2026	1

As at 1 March 2025	1

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	4,860	-
VAT	6,473	220
Amounts owed by related parties	164,859	162,309

	176,192	162,529

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Tordoff Holmes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	12,977	2,277
Bank loans and overdrafts	6,021	5,872
Other creditors	17,580	17,705
Amounts owed to subsidiaries	270,892	238,813

	307,470	264,667

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	20,642	26,663
Other loans	673,417	646,075

	694,059	672,738

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

11. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 March 2025	80,282	41,390
Profit for year	-	256,698

Deficit on revaluation	(1,333)	-

Other comprehensive income for the year	(1,333 )	-

Total comprehensive income for the year	(1,333)	256,698

As at 28 February 2026	78,949	298,088

12. Related Party Transactions

At the balance sheet date, the company owed £270,892 (2025: £238,813) to a subsidiary undertaking.

At the balance sheet date, amounts totalling £164,859 (2025: £162,309) were due from entities under common control.

The balances are unsecured, interest free and repayable on demand.

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