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BRETON PARK RESIDENTIAL HOMES LTD

Registered Number
09140134
(England and Wales)

Unaudited Financial Statements for the Period ended
30 July 2022

BRETON PARK RESIDENTIAL HOMES LTD
Company Information
for the period from 1 August 2021 to 30 July 2022

Director | LOVERIDGE, Ivy Marina

Registered Address | The Bungalow Riverside Caravan Park
| Dowles Road
| Bewdley
| DY12 2RE

Registered Number | 09140134 (England and Wales)

BRETON PARK RESIDENTIAL HOMES LTD
Balance Sheet as at
30 July 2022

| Notes | 2022 |  | 2021
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 2,938,794 |  |  |  | 2,925,096
|  |  |  | 2,938,794 |  |  |  | 2,925,096
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 6,838 |  |  |  | 39,296 |  |
Cash at bank and on hand |  | 46,859 |  |  |  | 98,099 |  |
|  | 53,697 |  |  |  | 137,395 |  |
Creditors amounts falling due within one year | 6 | (1,206,529) |  |  |  | (1,171,916) |  |
Net current assets (liabilities) |  |  |  | (1,152,832) |  |  |  | (1,034,521)
Total assets less current liabilities |  |  |  | 1,785,962 |  |  |  | 1,890,575
Creditors amounts falling due after one year | 7 |  |  | (1,547,984) |  |  |  | (1,675,833)
Provisions for liabilities |  |  |  | - |  |  |  | (19)
Net assets |  |  |  | 237,978 |  |  |  | 214,723
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 237,878 |  |  |  | 214,623
Shareholders' funds |  |  |  | 237,978 |  |  |  | 214,723

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 8 July 2026, and are signed on its behalf by:
LOVERIDGE, Ivy Marina Director Registered Company No. 09140134

BRETON PARK RESIDENTIAL HOMES LTD
Notes to the Financial Statements
for the period ended 30 July 2022

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| On 27 July 2022, shortly before the reporting date, the company entered administration and joint administrators were appointed. At that time the company's ability to continue as a going concern was dependent upon a successful rescue of its business, and a material uncertainty accordingly existed at the reporting date that cast significant doubt upon the company's ability to continue as a going concern. The circumstances giving rise to that uncertainty have since been resolved, as set out below. On 5 September 2025 the company entered into a facility agreement with MIAD Group Limited ("MIAD"), which acted as rescue funder, under which a loan of £3,950,000 was advanced to the company. The proceeds of the loan were applied in discharging the company's creditors in full and in meeting the costs of the administration. The company exited administration on 16 September 2025, and the management of its affairs returned to the directors who had held office immediately before the appointment of the administrators. On 13 October 2025 the loan of £3,950,000 was capitalised in full, MIAD subscribing for ordinary shares in the company in consideration for the discharge of the loan. Following this debt-for-equity capitalisation the company has no borrowing outstanding in respect of the facility, the company became a wholly owned subsidiary of MIAD, and, following the administration, the company forms part of a group of companies under common control. At the date of approval of these financial statements the company is solvent and trading. The directors have assessed the company's ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements and, having regard to the matters set out above, have a reasonable expectation that the company will continue in operational existence throughout that period. Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from the going concern basis of preparation being inappropriate.

| Turnover policy
--- | ---
| 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2022 |  | 2021
| Average number of employees during the year | 1 |  | 1

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 August 21 | 2,925,730
| Additions | 15,680
| At 30 July 22 | 2,941,410
| Depreciation and impairment
| At 01 August 21 | 634
| Charge for year | 1,982
| At 30 July 22 | 2,617
| Net book value
| At 30 July 22 | 2,938,794
| At 31 July 21 | 2,925,096

5. | Debtors: amounts due within one year
--- | ---

|  | 2022 |  | 2021
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by associates and joint ventures / participating interests | 521 |  | 521
| Other debtors | 5,214 |  | 37,672
| Prepayments and accrued income | 1,103 |  | 1,103
| Total | 6,838 |  | 39,296

6. | Creditors: amounts due within one year
--- | ---

|  | 2022 |  | 2021
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 793 |  | 793
| Bank borrowings and overdrafts | 104,228 |  | 104,228
| Amounts owed to related parties | 1,069,279 |  | 1,025,164
| Taxation and social security | 2,287 |  | 25,338
| Other creditors | 22,354 |  | 8,806
| Accrued liabilities and deferred income | 7,588 |  | 7,587
| Total | 1,206,529 |  | 1,171,916

7. | Creditors: amounts due after one year
--- | ---

|  | 2022 |  | 2021
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1,547,984 |  | 1,675,833
| Total | 1,547,984 |  | 1,675,833

8. | Events after reporting date
--- | ---
| The company entered administration on 27 July 2022 and joint administrators were appointed. The following non-adjusting events occurred after the reporting date and before the date of approval of these financial statements. On 5 September 2025 the company entered into a facility agreement with MIAD Group Limited, under which a loan of £3,950,000 was advanced to the company. The proceeds were applied in discharging the company's creditors in full and in meeting the costs of the administration. The company exited administration on 16 September 2025 and the management of its affairs returned to the directors who had held office immediately before the appointment of the administrators. On 13 October 2025 the loan of £3,950,000 was capitalised in full, MIAD Group Limited subscribing for ordinary shares in the company in consideration for the discharge of the loan. As a result of this debt-for-equity capitalisation the company has no borrowing outstanding in respect of the facility, and the company became a wholly owned subsidiary of MIAD Group Limited. The directors do not consider that these events give rise to any adjustment to the amounts recognised in the financial statements.

9. | Related party transactions
--- | ---
| Following the events described in the note on events after the reporting period, MIAD Group Limited became the immediate parent undertaking of the company on 13 October 2025, and the company is now under the common control of that group. During the period there were no related party transactions requiring disclosure. Subsequent to the reporting date, MIAD Group Limited advanced a loan of £3,950,000 to the company on 5 September 2025, which was capitalised in full on 13 October 2025 by the subscription of MIAD Group Limited for ordinary shares in the company in consideration for the discharge of the loan. No amount in respect of this loan remained outstanding following the capitalisation, and no balance was due to or from MIAD Group Limited at the reporting date.

10. | Controlling party
--- | ---
| At the reporting date the company was in administration and was under the control of its joint administrators. Subsequent to the reporting date, and as described in the note on events after the reporting period, the company exited administration and, on 13 October 2025, became a wholly owned subsidiary of MIAD Group Limited. The immediate parent undertaking is MIAD Group Limited, a company incorporated in England and Wales. The ultimate controlling party is Mrs Ivy Loveridge, by virtue of her 100% ownership of the share capital of MIAD Group Limited.