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Registered number: 14920588 TAB PROPERTY SPV3 LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2024
TAB PROPERTY SPV3 LIMITED REGISTERED NUMBER: 14920588 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 31 December |  | 30 June
|  | 2024 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 3,314,992 |  | -
|  |  | 3,314,992 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 384,371 |  | - |
Cash at bank and in hand | 6 | - |  | 100 |
|  | 384,371 |  | 100 |
Creditors: amounts falling due within one year | 7 | (1,599,263) |  | - |
Net current (liabilities)/assets |  |  | (1,214,892) |  | 100
Total assets less current liabilities |  |  | 2,100,100 |  | 100
Creditors: amounts falling due after more than one year | 8 |  | (2,100,000) |  | -
Net assets |  |  | 100 |  | 100
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
|  |  | 100 |  | 100
Page 1
TAB PROPERTY SPV3 LIMITED REGISTERED NUMBER: 14920588 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 July 2026.
Duncan Lloyd Kreeger
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
TAB PROPERTY SPV3 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
1. | General information
TAB Property SPV3 Limited is a private company limited by shares and incorporated in England & Wales (registered number 14920588). The registered office is 101 New Cavendish Street, First Floor South, London, United Kingdom, W1W 6XH. The accounts have been prepared in GBP sterling, which is also the functional currency of the company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. The directors have obtained assurances from the shareholders to continue to provide adequate funds to meet its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
TAB PROPERTY SPV3 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.6 | Investment property
Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
Page 4
TAB PROPERTY SPV3 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 3,314,992
| At 31 December 2024 | 3,314,992
The 2024 valuations were made by the director, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 31 December | 30 June
|  |  |  |  | 2024 | 2024
|  |  |  |  | £ | £
| Historic cost | 3,314,992 | -
|  | 3,314,992 | -
Page 5
TAB PROPERTY SPV3 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
5. | Debtors
|  |  |  |  | 31 December | 30 June
|  |  |  |  | 2024 | 2024
|  |  |  |  | £ | £
| Amounts owed by joint ventures and associated undertakings | 166,591 | -
| Other debtors | 217,780 | -
|  | 384,371 | -
6. | Cash and cash equivalents
|  |  |  |  | 31 December | 30 June
|  |  |  |  | 2024 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | - | 100
|  | - | 100
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 December | 30 June
|  |  |  |  | 2024 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 20,018 | -
| Other creditors | 1,389,900 | -
| Accruals and deferred income | 189,345 | -
|  | 1,599,263 | -
Page 6
TAB PROPERTY SPV3 LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 December | 30 June
|  |  |  |  | 2024 | 2024
|  |  |  |  | £ | £
| Other loans | 2,100,000 | -
|  | 2,100,000 | -
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 31 December | 30 June
|  |  |  |  | 2024 | 2024
|  |  |  |  | £ | £
| Amounts falling due 1-2 years |  |
| Other loans | 2,100,000 | -
|  | 2,100,000 | -
|  | 2,100,000 | -
Page 7