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Registration number: 10012565

Thomson Property Holdings Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Thomson Property Holdings Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Thomson Property Holdings Ltd

Company Information

Directors | Mrs AC Thomson Mr RL Thomson

Registered office | 14 Church Street Whitchurch Hampshire RG28 7AB

Accountants | Wheeler & Co Limited The Shrubbery 14 Church Street Whitchurch Hampshire RG28 7AB

Thomson Property Holdings Ltd

(Registration number: 10012565)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 810 | 840
Investment property | 5 | 3,805,000 | 3,805,000
|  | 3,805,810 | 3,805,840
Current assets |  |  |
Debtors | 6 | 15,566 | 10,379
Cash at bank and in hand |  | 2,646 | 807
|  | 18,212 | 11,186
Creditors: Amounts falling due within one year | 7 | (315,596) | (335,466)
Net current liabilities |  | (297,384) | (324,280)
Total assets less current liabilities |  | 3,508,426 | 3,481,560
Creditors: Amounts falling due after more than one year | 7 | (2,714,863) | (2,694,680)
Provisions for liabilities |  | (164,800) | (164,800)
Net assets |  | 628,763 | 622,080
Capital and reserves |  |  |
Called up share capital | 8 | 1,050 | 1,050
Fair value reserve |  | 494,400 | 494,400
Retained earnings |  | 133,313 | 126,630
Shareholders' funds |  | 628,763 | 622,080

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Thomson Property Holdings Ltd

(Registration number: 10012565)
Balance Sheet as at 31 March 2026

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 July 2026 and signed on its behalf by:

......................................... Mr RL Thomson Director

Thomson Property Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
14 Church Street
Whitchurch
Hampshire
RG28 7AB
England

These financial statements were authorised for issue by the Board on 1 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Thomson Property Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 20% and 50% on cost

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Thomson Property Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Thomson Property Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 April 2025 | 37,159 | 2,906 | 40,065
Additions | - | 750 | 750
At 31 March 2026 | 37,159 | 3,656 | 40,815
Depreciation
At 1 April 2025 | 36,319 | 2,906 | 39,225
Charge for the year | 780 | - | 780
At 31 March 2026 | 37,099 | 2,906 | 40,005
Carrying amount
At 31 March 2026 | 60 | 750 | 810
At 31 March 2025 | 840 | - | 840

5 | Investment properties

| 2026 £
At 1 April | 3,805,000
At 31 March | 3,805,000

Fair value is represented at 31st March 2026 by costs of £3,145,801 and revaluation of £659,199.

6 | Debtors

| 2026 £ | 2025 £
Trade debtors | 15,566 | 10,379
| 15,566 | 10,379

Thomson Property Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Amounts due to related parties | 9 | 300,558 | 316,125
Accruals |  | 2,320 | 2,320
Income tax liability |  | 12,718 | 17,021
|  | 315,596 | 335,466
Due after one year |  |  |
Loans and borrowings |  | 2,714,863 | 2,694,680

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings |  | 2,714,863 | 2,694,680

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary A shares of £1 each | 50 | 50 | 50 | 50
Ordinary B shares of £1 each | 950 | 950 | 950 | 950
Ordinary C shares of £1 each | 50 | 50 | 50 | 50
| 1,050 | 1,050 | 1,050 | 1,050

9 | Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | 25,140 | 18,377