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REGISTERED NUMBER: 09817389 (England and Wales)

Unaudited Financial Statements

For The Year Ended

31 October 2025

for

BOWDON PROPERTY MANAGEMENT LTD

BOWDON PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 09817389) |

Contents of the Financial Statements

For The Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BOWDON PROPERTY MANAGEMENT LTD |

Company Information

For The Year Ended 31 October 2025

| DIRECTORS: | Mr B Norbury

| Mr S Norbury

| SECRETARY: | Mr S Norbury

| REGISTERED OFFICE: | 8 Eastway

| Sale

| Cheshire

| M33 4DX

| REGISTERED NUMBER: | 09817389 (England and Wales)

| ACCOUNTANTS: | Leavitt Walmsley Associates Limited

| Chartered Certified Accountants

| 8 Eastway

| Sale

| Cheshire

| M33 4DX

BOWDON PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 09817389) |

Abridged Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 8,785,000 |  | 9,400,000 |  |

CURRENT ASSETS

Debtors | 1,324,447 |  | 619,749 |  |

Cash at bank | 394,523 |  | 186,576 |  |

1,718,970 |  | 806,325 |  |

CREDITORS

Amounts falling due within one year | 84,944 |  | 36,030 |  |

NET CURRENT ASSETS | 1,634,026 |  | 770,295 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 10,419,026 |  | 10,170,295 |  |

CREDITORS

Amounts falling due after more than one year | 5 | 5,527,787 |  | 5,246,460 |  |

NET ASSETS | 4,891,239 |  | 4,923,835 |  |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 300 |  |

Share premium | 4,923,406 |  | 4,923,406 |  |

Retained earnings | (32,467 | ) | 129 |  |

SHAREHOLDERS' FUNDS | 4,891,239 |  | 4,923,835 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BOWDON PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 09817389) |

Abridged Balance Sheet - continued

31 October 2025

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

Mr S Norbury - Director

BOWDON PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 09817389) |

Notes to the Financial Statements

For The Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Bowdon Property Management Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Rents received

| The company's policy of revenue recognition is to recognise rental income when the contractual obligations to the customer have been fulfilled. For contracts where obligations to the customer have not been fulfilled, but have been invoiced revenue is recognised within deferred income in current liabilities until such time a right to consideration arises.

| Rental income is recognised on a straight-line basis over the term of the tenant's lease. Rental income that is receivable but not paid is presented within current assets as debtors and measured at amortised cost.

| Investment property

| Investment property is recorded at fair value at each reporting date with fair value gains and losses being recorded in the profit and loss account. Deferred tax consequences in respect of fair value adjustments on investment property are also recorded in profit and loss account. Gains, net of deferred tax, are non-distributable to the shareholders and are presented in a separate component of equity in the balance sheet.

| Financial instruments

| A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit or loss. All other investments are subsequently measured at cost less impairment.

| Debtors and creditors which fall due within one year are recorded in the financial statements at transaction price and subsequently measured at amortised cost. If the effects of the time value of money are immaterial, they are measured at cost (less impairment for trade debtors). Debtors are reviewed for impairment at each reporting date and any impairments are recorded in profit or loss and shown within administrative expenses when there is objective evidence that a debtor is impaired. Objective evidence that a debtor is impaired arises when the customer is unable to settle amounts owing to the company or the customer becomes bankrupt.

| Debtors do not carry interest and are stated at their nominal value.

| Trade creditors are not interest-bearing and are stated at their nominal value.

| Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.

BOWDON PROPERTY MANAGEMENT LTD (REGISTERED NUMBER: 09817389) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Government grants

| Government grants are recognised when the entity expects to receive the grant and will comply with the grants conditions and are accounted for using the accrual model .Grants in respect of Covid-19 are recognised in income in the period the grant relates to.

| Grants which become repayable are recognised as a liability in the balance sheet.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024 | 9,400,000 |  |

| Disposals | (615,000 | ) |

| At 31 October 2025 | 8,785,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 8,785,000 |  |

| At 31 October 2024 | 9,400,000 |  |

| FRS 102, Section 16 'Investment Property' requires the company to remeasure investment property to its fair value at each reporting date with changes in fair value being recorded in profit or loss together with any associated deferred tax consequences (which are also recorded in profit or loss). In the absence of a fair valuation of these properties, it is not possible to state the investment properties at their fair value at the balance sheet date.

5. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 31.10.25 |  | 31.10.24

£ | £ |

| Repayable by instalments

| Bank loans more 5 yr by instal | 5,465,716 |  | 5,169,353 |  |

6. | SECURED DEBTS

| The loans are secured by way of fixed charges over the property to which they relate. The two charges both dated 18 July 2022 are in favour of Paratus Amc Limited.

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year the directors received advances of £434,304 (2024 - £170,706) and credits of £224,281 (2024 - £201,529). The advances are interest-free and are repayable on demand.