2025-04-01 2026-03-31 2026-03-31 false 10502601 Two Bridges Estates Limited Pending iso4217:GBP xbrli:pure 10502601 2025-04-01 10502601 2026-03-31 10502601 2025-04-01 2026-03-31 10502601 bus:SmallEntities 2025-04-01 2026-03-31 10502601 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10502601 bus:FullAccounts 2025-04-01 2026-03-31 10502601 core:WithinOneYear 2026-03-31 10502601 core:AfterOneYear 2026-03-31 10502601 core:WithinOneYear 2025-04-01 2026-03-31 10502601 core:AfterOneYear 2025-04-01 2026-03-31 10502601 core:CurrentFinancialInstruments 2026-03-31 10502601 core:Non-currentFinancialInstruments 2026-03-31 10502601 core:CurrentFinancialInstruments 2025-04-01 2026-03-31 10502601 core:Non-currentFinancialInstruments 2025-04-01 2026-03-31 10502601 core:LandBuildings 2025-04-01 2026-03-31 10502601 core:FurnitureFittings 2025-04-01 2026-03-31 10502601 core:OfficeEquipment 2025-04-01 2026-03-31 10502601 core:Vehicles 2025-04-01 2026-03-31 10502601 core:PlantMachinery 2025-04-01 2026-03-31 10502601 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 10502601 core:LandBuildings 2026-03-31 10502601 core:PlantMachinery 2026-03-31 10502601 core:Vehicles 2026-03-31 10502601 core:FurnitureFittings 2026-03-31 10502601 core:OfficeEquipment 2026-03-31 10502601 core:OtherPropertyPlantEquipment 2026-03-31 10502601 core:Right-of-useAssets 2025-04-01 2026-03-31 10502601 core:Right-of-useAssets 2026-03-31 10502601 core:Goodwill 2025-04-01 2026-03-31 10502601 core:PatentsTrademarksLicencesConcessionsSimilar 2025-04-01 2026-03-31 10502601 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 10502601 core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 10502601 core:Goodwill 2026-03-31 10502601 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-03-31 10502601 core:PatentsTrademarksLicencesConcessionsSimilar 2026-03-31 10502601 core:OtherResidualIntangibleAssets 2026-03-31 10502601 dpl:CostSales 2025-04-01 2026-03-31 10502601 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 10502601 dpl:DistributionCosts 2025-04-01 2026-03-31 10502601 core:ShareCapital 2026-03-31 10502601 core:SharePremium 2026-03-31 10502601 core:RevaluationReserve 2026-03-31 10502601 core:OtherReservesSubtotal 2026-03-31 10502601 core:ShareCapitalPreferenceShares 2026-03-31 10502601 core:CapitalRedemptionReserve 2026-03-31 10502601 core:OtherCapitalReserve 2026-03-31 10502601 core:RetainedEarningsAccumulatedLosses 2026-03-31 10502601 core:ShareCapital 2025-04-01 2026-03-31 10502601 core:SharePremium 2025-04-01 2026-03-31 10502601 core:RevaluationReserve 2025-04-01 2026-03-31 10502601 core:OtherReservesSubtotal 2025-04-01 2026-03-31 10502601 core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 10502601 1 2025-04-01 2026-03-31 10502601 2 2025-04-01 2026-03-31 10502601 core:ShareCapital 1 2025-04-01 2026-03-31 10502601 core:ShareCapital 2 2025-04-01 2026-03-31 10502601 core:SharePremium 1 2025-04-01 2026-03-31 10502601 core:SharePremium 2 2025-04-01 2026-03-31 10502601 core:RevaluationReserve 1 2025-04-01 2026-03-31 10502601 core:RevaluationReserve 2 2025-04-01 2026-03-31 10502601 core:RetainedEarningsAccumulatedLosses 1 2025-04-01 2026-03-31 10502601 core:RetainedEarningsAccumulatedLosses 2 2025-04-01 2026-03-31 10502601 1 2025-04-01 2026-03-31 10502601 core:Non-currentFinancialInstruments core:CostValuation 2025-04-01 10502601 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-03-31 10502601 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 10502601 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-03-31 10502601 core:Non-currentFinancialInstruments core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2026-03-31 10502601 core:Non-currentFinancialInstruments core:CostValuation 2026-03-31 10502601 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2025-04-01 10502601 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-03-31 10502601 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-03-31 10502601 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-03-31 10502601 core:Non-currentFinancialInstruments core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2026-03-31 10502601 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-03-31 10502601 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2026-03-31 10502601 core:Non-currentFinancialInstruments 2026-03-31 10502601 core:Non-currentFinancialInstruments 2025-03-31 10502601 2024-04-01 10502601 2025-03-31 10502601 2024-04-01 2025-03-31 10502601 core:WithinOneYear 2025-03-31 10502601 core:AfterOneYear 2025-03-31 10502601 core:CurrentFinancialInstruments 2025-03-31 10502601 core:Non-currentFinancialInstruments 2025-03-31 10502601 core:LandBuildings 2025-03-31 10502601 core:PlantMachinery 2025-03-31 10502601 core:Vehicles 2025-03-31 10502601 core:FurnitureFittings 2025-03-31 10502601 core:OfficeEquipment 2025-03-31 10502601 core:OtherPropertyPlantEquipment 2025-03-31 10502601 core:Right-of-useAssets 2025-03-31 10502601 core:Goodwill 2025-03-31 10502601 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 10502601 core:PatentsTrademarksLicencesConcessionsSimilar 2025-03-31 10502601 core:OtherResidualIntangibleAssets 2025-03-31 10502601 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 10502601 core:ShareCapital 2025-03-31 10502601 core:SharePremium 2025-03-31 10502601 core:RevaluationReserve 2025-03-31 10502601 core:OtherReservesSubtotal 2025-03-31 10502601 core:ShareCapitalPreferenceShares 2025-03-31 10502601 core:CapitalRedemptionReserve 2025-03-31 10502601 core:OtherCapitalReserve 2025-03-31 10502601 core:RetainedEarningsAccumulatedLosses 2025-03-31 10502601 core:RetainedEarningsAccumulatedLosses 2024-04-01 10502601 core:ShareCapital 2024-04-01 10502601 core:SharePremium 2024-04-01 10502601 core:RevaluationReserve 2024-04-01 10502601 core:ShareCapital 2024-04-01 2025-03-31 10502601 core:SharePremium 2024-04-01 2025-03-31 10502601 core:RevaluationReserve 2024-04-01 2025-03-31 10502601 core:OtherReservesSubtotal 2024-04-01 2025-03-31 10502601 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 10502601 1 2024-04-01 2025-03-31 10502601 2 2024-04-01 2025-03-31 10502601 core:ShareCapital 1 2024-04-01 2025-03-31 10502601 core:ShareCapital 2 2024-04-01 2025-03-31 10502601 core:SharePremium 1 2024-04-01 2025-03-31 10502601 core:SharePremium 2 2024-04-01 2025-03-31 10502601 core:RevaluationReserve 1 2024-04-01 2025-03-31 10502601 core:RevaluationReserve 2 2024-04-01 2025-03-31 10502601 core:RetainedEarningsAccumulatedLosses 1 2024-04-01 2025-03-31 10502601 core:RetainedEarningsAccumulatedLosses 2 2024-04-01 2025-03-31 10502601 bus:Director1 2025-04-01 2026-03-31 10502601 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31
Two Bridges Estates Limited
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number 10502601
(England and Wales)

# Company Information

For the year ended 31 March 2026

Director | Rowan Ashworth

Registered office | Burn Farm Buckstones Road
| Grains Bar
| Oldham
| OL1 4ST

Registered number | 10502601

Accountant | James Scott (Accounting) LLP
| 5/6 Salmon Fields Business Village
| Royton
| Oldham
| OL2 6HT

# Statement of Financial Position

As at 31 March 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Tangible assets
| 4 |
4,119,741
660,691
4,119,741
660,691
Current assets
Debtors
| 5 |
695,601
539,006
Cash at bank and in hand
| 6 |
17,339
32,715
712,940
571,721
Creditors
Amounts falling due within one year
| 7 |
(813,941)
(48,090)
(813,941)
(48,090)
Net current assets (liabilities)
(101,001)
523,631
Total assets less current liabilities
4,018,740
1,184,322
Creditors
Amounts falling due after one year
| 8 |
(290,626)
(296,697)
(290,626)
(296,697)
Provisions for liabilities
(687,952)
-
Net assets (liabilities)
3,040,162
887,625
Capital and reserves
Called up share capital
10
10
Revaluation reserve
| 9 |
2,063,857
-
Profit and loss account
976,295
887,615
Total equity
3,040,162
887,625

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit 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 financial statements.
The financial statements have been prepared in accordance with the special 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) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 August 2026 and are signed on its behalf by:

Rowan Ashworth Rowan Ashworth Director |

Company registration number 10502601

# Notes to the Financial Statements

For the year ended 31 March 2026

### 1. Statutory information

The company is a private company and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

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

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 3. Employees

The average number of employees during the year was 2 (2025: 1).

### 4. Tangible fixed assets

Land and buildings
Total
£
£
Cost
At 1 April 2025
660,691
660,691
Revaluations
3,459,050
3,459,050
At 31 March 2026
4,119,741
4,119,741
Depreciation and impairment
At 31 March 2026
-
-
Net book value
At 31 March 2026
4,119,741
4,119,741
At 31 March 2025
660,691
660,691

### 5. Debtors

2026
2025
£
£
Trade debtors
8,303
11,647
Amounts owed by associates, joint ventures and participating interests
678,249
522,359
Other debtors
9,049
5,000
Total due within one year
695,601
539,006
Total due after one year
-
-
Total
695,601
539,006

### 6. Cash at bank and in hand

2026
2025
£
£
Cash at bank
17,339
32,715
Total
17,339
32,715

### 7. Creditors due within one year

2026
2025
£
£
Bank loans and overdrafts
11,300
25,830
Trade creditors
708,927
3,129
Amounts owed to associates, joint ventures and participating interests
-
(40,000)
Other creditors
-
(278)
Directors loan account
28,880
880
Taxation and social security
57,534
51,229
Accruals and deferred income
7,300
7,300
Total
813,941
48,090

### 8. Creditors due after one year

2026
2025
£
£
Bank loans and overdrafts
290,626
296,697
Total
290,626
296,697

### 9. Revaluation reserve

Valuation
£
Revaluations of property, plant and equipment
2,751,809
Deferred tax on revaluations
(687,952)
Closing balance at 31 March 2026
2,063,857