Parkholme Management Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 02094110

		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		14,430		14,582

			14,430		14,582
CURRENT ASSETS
Debtors	6	13,107		11,589

		13,107		11,589
Creditors: Amounts Falling Due Within One Year	7	(28,827 )		(27,461 )

NET CURRENT ASSETS (LIABILITIES)			(15,720 )		(15,872 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,290 )		(1,290 )

NET LIABILITIES			(1,290 )		(1,290 )

CAPITAL AND RESERVES
Called up share capital	8		3		3
Profit and Loss Account			(1,293 )		(1,293 )

SHAREHOLDERS' FUNDS			(1,290)		(1,290)

For the year ending 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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

Mr A M Hayes

Director

8 June 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Parkholme Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02094110 . The registered office is Suite 185, 15 Ingestre Place, Soho, London, W1F 0JH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

Turnover represents service charges received during the year.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Freehold investments were included at cost. The directors are of the opinion that this valuation method is more appropriate due to a fair value estimate not being cost effective. No depreciation was charges on investment properties as they were deemed to have an unlimited useful life.

Leasehold

125 years

2.4. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

2.5. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is 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: NIL (2025: NIL)

4. Prior Period Adjustment

During the year, the directors identified that the company’s leasehold interests in the properties had previously been incorrectly classified as investment properties. In accordance with FRS 102, the leasehold interests have been recognised within tangible fixed assets and are depreciated over the remaining terms of the respective leases.

This matter has been accounted for as a prior period adjustment and the comparative figures for the year ended 5 April 2025 have been restated accordingly.

The adjustment has resulted in the recognition of depreciation that had previously been omitted.

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Parkholme Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

5. Tangible Assets

	Land & Property
	Leasehold
	£
Cost
As at 6 April 2025	18,987

As at 5 April 2026	18,987

Depreciation
As at 6 April 2025	4,405
Provided during the period	152

As at 5 April 2026	4,557

Net Book Value
As at 5 April 2026	14,430

As at 6 April 2025	14,582

6. Debtors

	2026	2025 as restated
	£	£
Due within one year
Other debtors	13,107	11,589

7. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Other creditors	28,827	27,461

8. Share Capital

	2026	2025 as restated
	£	£
Allotted, Called up and fully paid	3	3

9. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

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Parkholme Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

10. Related Party Transactions

The following related party transactions were undertaken during the year:

The director withdrew amounts totalling £Nil (2025: £Nil) and introduced money totalling £Nil (2025: £Nil). The amount payable to the director at the balance sheet date was £3,202 (2025: £3,202).

The shareholder withdew amounts totalling £Nil (2025: £Nil) and introduced money totalling £Nil (2025: £Nil). The amount payable to the shareholder at the balance sheet date was £7,892 (2025: 7,892).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

11. Going concern

The company is able to meet its day to day working capital requirements through the support of its director. Therefore the director considers it appropriate to prepare the financial statements on the going concern basis.

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