IRIS Accounts Production v26.1.0.640 03567050 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03567050 2024-12-31 03567050 2025-12-31 03567050 2025-01-01 2025-12-31 03567050 2023-12-31 03567050 2024-01-01 2024-12-31 03567050 2024-12-31 03567050 ns15:EnglandWales 2025-01-01 2025-12-31 03567050 ns14:PoundSterling 2025-01-01 2025-12-31 03567050 ns10:Director1 2025-01-01 2025-12-31 03567050 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03567050 ns10:SmallEntities 2025-01-01 2025-12-31 03567050 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03567050 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 03567050 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03567050 ns10:FullAccounts 2025-01-01 2025-12-31 03567050 ns10:Director2 2025-01-01 2025-12-31 03567050 ns10:CompanySecretary1 2025-01-01 2025-12-31 03567050 ns10:RegisteredOffice 2025-01-01 2025-12-31 03567050 ns5:CurrentFinancialInstruments 2025-12-31 03567050 ns5:CurrentFinancialInstruments 2024-12-31 03567050 ns5:Non-currentFinancialInstruments 2025-12-31 03567050 ns5:Non-currentFinancialInstruments 2024-12-31 03567050 ns5:ShareCapital 2025-12-31 03567050 ns5:ShareCapital 2024-12-31 03567050 ns5:RevaluationReserve 2025-12-31 03567050 ns5:RevaluationReserve 2024-12-31 03567050 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 03567050 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 03567050 ns5:PlantMachinery 2025-01-01 2025-12-31 03567050 ns5:FurnitureFittings 2025-01-01 2025-12-31 03567050 ns5:ComputerEquipment 2025-01-01 2025-12-31 03567050 ns5:PlantMachinery 2024-12-31 03567050 ns5:FurnitureFittings 2024-12-31 03567050 ns5:ComputerEquipment 2024-12-31 03567050 ns5:PlantMachinery 2025-12-31 03567050 ns5:FurnitureFittings 2025-12-31 03567050 ns5:ComputerEquipment 2025-12-31 03567050 ns5:PlantMachinery 2024-12-31 03567050 ns5:FurnitureFittings 2024-12-31 03567050 ns5:ComputerEquipment 2024-12-31 03567050 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 03567050 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 03567050 ns5:RevaluationReserve 2024-12-31

REGISTERED NUMBER: 03567050 (England and Wales)

| TOPSTREAM PROPERTIES LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

TOPSTREAM PROPERTIES LIMITED (REGISTERED NUMBER: 03567050)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

TOPSTREAM PROPERTIES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mrs M Eckersley

| M R Eckersley

| SECRETARY: | M R Eckersley

| REGISTERED OFFICE: | Unit 1 Digital House Peak

| Business Park

| Foxwood Road

| Chesterfield

| S41 9RF

| REGISTERED NUMBER: | 03567050 (England and Wales)

| ACCOUNTANTS: | Duncan Accountants

| 5 Cherrytree

| Union Road

| Sheffield

| South Yorkshire

| S11 9EF

TOPSTREAM PROPERTIES LIMITED (REGISTERED NUMBER: 03567050)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,377 |  | 4,557 |  |

Investment property | 5 | 1,350,000 |  | 1,350,000 |  |

1,353,377 |  | 1,354,557 |  |

CURRENT ASSETS

Debtors | 6 | 3,388 |  | 2,824 |  |

Cash at bank | 68,191 |  | 38,520 |  |

71,579 |  | 41,344 |  |

CREDITORS

Amounts falling due within one year | 7 | 79,571 |  | 114,147 |  |

NET CURRENT LIABILITIES | (7,992 | ) | (72,803 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,345,385 |  | 1,281,754 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (7,500 | ) | (7,500 | ) |

PROVISIONS FOR LIABILITIES | (844 | ) | (1,140 | ) |

NET ASSETS | 1,337,041 |  | 1,273,114 |  |

TOPSTREAM PROPERTIES LIMITED (REGISTERED NUMBER: 03567050)

BALANCE SHEET - continued

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Revaluation reserve | 9 | 372,501 |  | 372,501 |  |

Retained earnings | 963,540 |  | 899,613 |  |

1,337,041 |  | 1,273,114 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

M R Eckersley - Director

TOPSTREAM PROPERTIES LIMITED (REGISTERED NUMBER: 03567050)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Topstream Properties 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| 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 represents amounts receivable for rents received net of VAT and trade discounts.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 25% on reducing balance

| Investment property

| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are 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.

TOPSTREAM PROPERTIES LIMITED (REGISTERED NUMBER: 03567050)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,125 |  | 22,694 |  | 4,362 |  | 28,181 |  |

| DEPRECIATION

| At 1 January 2025 | 19 |  | 22,360 |  | 1,245 |  | 23,624 |  |

| Charge for year | 225 |  | 176 |  | 779 |  | 1,180 |  |

| At 31 December 2025 | 244 |  | 22,536 |  | 2,024 |  | 24,804 |  |

| NET BOOK VALUE

| At 31 December 2025 | 881 |  | 158 |  | 2,338 |  | 3,377 |  |

| At 31 December 2024 | 1,106 |  | 334 |  | 3,117 |  | 4,557 |  |

TOPSTREAM PROPERTIES LIMITED (REGISTERED NUMBER: 03567050)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 1,350,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,350,000 |  |

| At 31 December 2024 | 1,350,000 |  |

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2001 | 90,393 |  |

| Valuation in 2004 | 197,785 |  |

| Valuation in 2006 | 3,252 |  |

| Valuation in 2014 | (458,419 | ) |

| Valuation in 2023 | 372,501 |  |

| Valuation in 2024 | 1,144,488 |  |

1,350,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 47 |  | - |  |

| Other debtors | 3,341 |  | 2,824 |  |

3,388 |  | 2,824 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 171 |  | 63 |  |

| Taxation and social security | 18,593 |  | 17,628 |  |

| VAT | 7,420 |  | 5,508 |  |

| Other creditors | 53,387 |  | 90,948 |  |

79,571 |  | 114,147 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Other creditors | 7,500 |  | 7,500 |  |

TOPSTREAM PROPERTIES LIMITED (REGISTERED NUMBER: 03567050)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 January 2025

| and 31 December 2025 | 372,501 |  |

10. | RELATED PARTY DISCLOSURES

| Included within Other creditors are amounts owed to directors totalling £27,915 (2024: £81,705)