Company registration number 06963774 (England and Wales)
ATTLEBOROUGH LAND LTD
FINANCIAL STATEMENTS
for the year ended
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ATTLEBOROUGH LAND LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ATTLEBOROUGH LAND LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
1
1
Current assets
Stocks
512,506
405,496
Debtors
(299,895)
(192,885)
212,611
212,611
Creditors: amounts falling due within one year
6
(212,611)
(212,611)
Net current assets
-
0
-
0
Net assets
1
1
Capital and reserves
-
-
Called up share capital
7
1
1

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 9 June 2026 and are signed on its behalf by:
H G S A Kirby
Director
Company registration number 06963774 (England and Wales)
ATTLEBOROUGH LAND LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Attleborough Land Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2 Frederic Mews, Kinnerton Street, Knightsbridge, London, SW1X 8EQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover is recognised at the fair value of the consideration receivable for the sale of land provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of land is recognised when the significant risks and rewards of ownership of the land have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

ATTLEBOROUGH LAND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

ATTLEBOROUGH LAND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Taxation

On the basis of these financial statements no provision has been made for corporation tax.

4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1
1
5
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Ptarmigan Attleborough Management Ltd
England & Wales
Ordinary
100.00
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
ATTLEBOROUGH LAND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
5
Subsidiaries
(Continued)
- 5 -
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
Ptarmigan Attleborough Management Ltd
1
-
0
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
212,611
212,611
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Michael Sparrow FCA
Statutory Auditor:
Fisher Phillips LLP
Date of audit report:
9 June 2026
9
Parent company

The ultimate controlling party is Ptarmigan Land Limited, a company registered in England and Wales. The registered office address is 2 Frederic Mews, London SW1X 8EQ.

2025-12-31 2025-01-01 false false false 09 June 2026 CCH Software CCH Accounts Production 2026.100 The principal activity is that of land development.
H G S A Kirby C H Wheatman H G S A Kirby 06963774 2025-01-01 2025-12-31 06963774 2025-12-31 06963774 2024-12-31 06963774 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 06963774 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 06963774 core:ShareCapital 2025-12-31 06963774 core:ShareCapital 2024-12-31 06963774 core:ShareCapitalOrdinaryShareClass1 2025-12-31 06963774 core:ShareCapitalOrdinaryShareClass1 2024-12-31 06963774 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 06963774 2024-01-01 2024-12-31 06963774 core:Subsidiary1 2025-01-01 2025-12-31 06963774 core:Subsidiary1 1 2025-01-01 2025-12-31 06963774 core:Subsidiary1 2025-12-31 06963774 core:CurrentFinancialInstruments 2025-12-31 06963774 core:CurrentFinancialInstruments 2024-12-31 06963774 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 06963774 bus:OrdinaryShareClass1 2025-12-31 06963774 bus:OrdinaryShareClass1 2024-12-31 06963774 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06963774 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06963774 bus:FRS102 2025-01-01 2025-12-31 06963774 bus:Audited 2025-01-01 2025-12-31 06963774 bus:Director1 2025-01-01 2025-12-31 06963774 bus:Director2 2025-01-01 2025-12-31 06963774 bus:CompanySecretary1 2025-01-01 2025-12-31 06963774 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP