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Registered number: 04416011
Leeds & Bradford Properties Limited
Unaudited Financial Statements
For The Year Ended 29 September 2025
Leeds & Bradford Properties Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Leeds & Bradford Properties Limited
Statement of Financial Position
As At 29 September 2025
Statement of Financial Position
Registered number: 04416011

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,214,850 |  | 58,000
Investments | 5 |  | - |  | 100
|  |  | 1,214,850 |  | 58,100
CURRENT ASSETS
Stocks |  | 175,000 |  | 3,912,284 |
Debtors | 6 | 2,028,702 |  | 455,689 |
Cash at bank and in hand |  | 323 |  | 100,492 |
|  | 2,204,025 |  | 4,468,465 |
Creditors: Amounts Falling Due Within One Year | 7 | (119,773 ) |  | (1,704,913 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,084,252 |  | 2,763,552
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,299,102 |  | 2,821,652
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (3,204,205 ) |  | (2,865,377 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (22,053 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 72,844 |  | (43,725 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Revaluation reserve | 11 |  | 94,015 |  | -
Income Statement |  |  | (21,173 ) |  | (43,727 )
SHAREHOLDERS' FUNDS |  |  | 72,844 |  | (43,725)

Page 1
Page 2
Leeds & Bradford Properties Limited
Statement of Financial Position (continued)
As At 29 September 2025
For the year ending 29 September 2025 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 Income Statement.
On behalf of the board

Mr Richard Holmes Director
26 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Leeds & Bradford Properties Limited
Notes to the Financial Statements
For The Year Ended 29 September 2025
Notes to the Financial Statements
1. General Information
Leeds & Bradford Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04416011 . The registered office is The Octagon, Wells Road , Ilkley, West Yorkshire, LS29 9JB.
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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern asumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue. The board is committed to the success of the company in the following twelve months, and where necessary will endeavour to support the company with all means at their disposal to ensure its continuity. Therefore the directors still believe it is appropriate to prepare the accounts on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. 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 | No depreciation
Plant & Machinery | 20% on Reducing balance
Motor Vehicles | 25% on Reducing balance

2.5. 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 income statement.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Leeds & Bradford Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 September 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 30 September 2024 | 58,000
Additions | 1,040,782
Revaluations | 116,068
As at 29 September 2025 | 1,214,850

5. Investments

| Unlisted
--- | ---
| £
Cost
As at 30 September 2024 | 100
Disposals | (100 )
As at 29 September 2025 | -
Provision
As at 30 September 2024 | -
As at 29 September 2025 | -
Net Book Value
As at 29 September 2025 | -
As at 30 September 2024 | 100

Edkins & Holmes Property Management Ltd
100 ordinary £1 shares representing 100% of the issued share capital
Page 4
Page 5
Leeds & Bradford Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | - |  | 186,279
Other debtors | 2,028,702 |  | 4,955
| 2,028,702 |  | 191,234
Due after more than one year
Other debtors | - |  | 264,455
| 2,028,702 |  | 455,689

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 8,109
Bank loans and overdrafts | 4,983 |  | 4,984
Amounts owed to group undertakings | - |  | 1,599,505
Other creditors | 112,790 |  | 90,156
Taxation and social security | 2,000 |  | 2,159
| 119,773 |  | 1,704,913

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 17,803 |  | 22,707
Other loans | - |  | 853,727
Other creditors | - |  | 1,747,982
Directors loan account | 3,186,402 |  | 240,961
| 3,204,205 |  | 2,865,377

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other Creditors | - |  | 2,538,749

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5
Page 6
Leeds & Bradford Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 September 2025
11. Reserves

| Revaluation Reserve
--- | ---
| £
Transfer to profit and loss | 94,015
As at 29 September 2025 | 94,015

12. Ultimate Controlling Party
The company's ultimate controlling party is Holmes Holdings (Yorkshire) Ltd by virtue of his ownership of 100% of the issued share capital in the company.
Page 6