ACCOUNTS - Final Accounts preparation

Registered number: 06287487

EPD BUCKSHAW VILLAGE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026


EPD BUCKSHAW VILLAGE LIMITED

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 MARCH 2026

The directors of EPD Buckshaw Village Limited (the 'Company') present their report and the unaudited financial statements for the year ended 31 March 2026.

Directors' responsibilities statement

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the audited financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 101 ‘Reduced Disclosure Framework’. Under company law the directors must not approve the audited financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

In preparing these financial statements, the directors are required to:

∙select suitable accounting policies and then apply them consistently;

∙make judgements and accounting estimates that are reasonable and prudent;

∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. As noted under the heading "Going concern" in the Directors' report and note 1.1 to the financial statements, the financial statements have not been prepared on a going concern basis and have instead been prepared on a break-up basis.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the audited financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The Company has continued its business of property development in the United Kingdom. The financial statements have not been prepared on a going concern basis. Instead, they have been prepared on a break-up basis reflecting management's decision to cease operations and liquidate the Company within twelve months.

Going concern

The directors intend to liquidate the Company within 12 months from the approval of the financial statements. The Directors do not intend for the Company to undertake alternative activities and consequently, the financial statements have not been prepared on a going concern basis and have instead been prepared on a break-up basis.

Results for the year and dividend

There was no activity in the Company for the year ended 31 March 2026 and subsequently no Statement of Comprehensive Income has been disclosed.
The directors do not recommend the payment of a dividend for the year ended 31 March 2026 (2025: £Nil).

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EPD BUCKSHAW VILLAGE LIMITED

DIRECTORS' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

Directors

The directors who held office during the year and up to the date of this report unless otherwise stated were:

G M Richardson

U and I Director 1 Limited

U and I Director 2 Limited

Indemnity

The Company has made qualifying third party indemnity provisions for the benefit of the respective directors which were in place throughout the year and which remain in place at the date of this report.

Small companies exemption

The Directors' Report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Strategic report

The Company has taken advantage of the exemption under section 414B of the Companies Act 2006 not to prepare a Strategic Report.

	Registered Office
	100 Victoria Street
	London
	SW1E 5JL

This report was approved by the Board and signed on its behalf.

L McCaveny, for and on behalf of U and I Company Secretaries Limited

Company Secretary

Date: 30 June 2026
Registered in England and Wales

Registered number: 06287487

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EPD BUCKSHAW VILLAGE LIMITED REGISTERED NUMBER:06287487

BALANCE SHEET

AS AT 31 MARCH 2026

	2026	2025
Notes	£	£

Current assets
Amounts due from Group undertakings	3	101	101
		101	101
Current liabilities
Net liabilities		101	101

Capital and reserves
Share capital	4	101	101
Total deficit		101	101

For the year ended 31 March 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements on pages 3 to 5 were approved by the Board of Directors and were signed on its behalf by:

G M Richardson

Director

Date: 30 June 2026

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EPD BUCKSHAW VILLAGE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.Accounting policies

1.1

Basis of preparation

In light of the Company's expected liquidation, these financial statements have been prepared on a break-up basis. Under this basis, all assets and liabilities have been classified as current and measured at their recoverable value and settlement value, respectively, as the intention is to settle all balances within 12 months from the approval of the financial statement. A restructuring team is in place and the process of liquidation has already started, with the liquidiation expected to occur within 12 months from the date of approval of the financial statements.There is no material adjustment on the measurement or recognition of balances arising from the preparation of accounts on a break-up basis.
EPD Buckshaw Village Limited (the ‘Company’) is a private company limited by shares and is incorporated, domiciled and registered in England and Wales (Registered number: 06287487). The nature of the Company’s operations is set out in the Directors' Report on page 1. The results of the Company are included in the consolidated financial statements of Land Securities Group PLC which are available from the Company's registered office at 100 Victoria Street, London, SW1E 5JL.
The accounting policies which follow set out those policies which apply in preparing the financial statements for the year ended 31 March 2026. The financial statements are prepared in Pounds Sterling (£) and are rounded to the nearest thousand pounds (£000) unless otherwise stated.

1.2

Financial Reporting Standard 101 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions under FRS 101:

∙the requirements of IFRS 7 Financial Instruments: Disclosures

∙the requirements of paragraphs 91-99 of IFRS 13 Fair Value Measurement

∙the requirement in paragraph 38 of IAS 1 'Presentation of Financial Statements' to present comparative information in respect of:

- paragraph 79(a)(iv) of IAS 1;

- paragraph 73(e) of IAS 16 Property, Plant and Equipment;

- paragraph 118(e) of IAS 38 Intangible Assets; and

- paragraphs 76 and 79(d) of IAS 40 Investment Property

∙the requirements of paragraphs 10(d), 10(f), 16, 38A, 38B, 38C, 38D, 40A, 40B, 40C, 40D, 111 and 134-136 of IAS 1 Presentation of Financial Statements

∙the requirements of IAS 7 Statement of Cash Flows

∙the requirements of paragraphs 30 and 31 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

∙the requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member

∙the requirements of paragraphs 134(d)-134(f) and 135(c)-135(e) of IAS 36 Impairment of Assets.

The equivalent disclosures relating to IFRS 7, IFRS 13 and IAS 36 are included in the consolidated financial statements of Land Securities Group PLC, in which the entity is consolidated.

1.3

Share capital

Ordinary shares are classified as equity.

1.4

Going concern

The Directors intend to liquidate the Company within 12 months from approval of the financial statements. The Directors do not intend for the Company to undertake alternative activities and consequently, the financial statements have not been prepared on a going concern basis and have instead been prepared on a break-up basis.

1.5

Intercompany loans

Amounts owed to Group undertakings
Amounts owed to Group undertakings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, amounts owed to Group undertakings are stated at amortised cost with any difference between the amount initially recognised and redemption value being recognised in the Statement of Comprehensive Income over the period of the loan, using the effective interest method.

1.6

Dividends

Final dividend distributions to the Company’s shareholders are recognised as a liability in the Company’s financial statements in the period in which the dividends are approved by the Company’s shareholders. Interim dividends are recognised when paid.

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EPD BUCKSHAW VILLAGE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.	Changes in accounting policies and standards

The accounting policies used in these financial statements are consistent with those applied in the last annual financial statements, as amended where relevant to reflect the adoption of new standards, amendments and interpretations which became effective in the year. There have been no new accounting standards, amendments or interpretations during the year that have a material impact on the financial statements of the Company.

Amendments to accounting standards

A number of new standards, amendments to standards and interpretations have been issued but are not yet effective for the Company, none of which are expected to have a material impact on the financial statements of the Company.

3.	Amounts due from Group undertakings
		2026	2025
		£	£


Amounts due from Group undertakings	101	101
Total amounts due from Group undertakings	101	101

The unsecured amounts due from Group undertakings are interest free and repayable on demand with no fixed repayment date.

4.	Share capital
		Authorised and issued 2026	Authorised and issued 2025	Allotted and fully paid 2026	Allotted and fully paid 2025
		£	£	Number	Number


Ordinary A shares of £1.00 each	100	100	100	100
Ordinary B shares of £1.00 each	1	1	1	1
	101	101	101	101

5.	Parent company

The immediate parent company at year end was Land Securities SPV's Limited.

The ultimate parent company and controlling party at 31 March 2026 was Land Securities Group PLC, which is registered in England and Wales.

Consolidated financial statements for the year ended 31 March 2026 for Land Securities Group PLC can be obtained from the Company Secretary, at the registered office of the ultimate parent company, 100 Victoria Street, London, SW1E 5JL and from the Group website at www.landsec.com. This is the largest and smallest Group to include these financial statements in its consolidated financial statements.

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