Two Bridges Estates Limited

Unaudited Financial Statements
for the year ended 31 March 2026

Company registration number 10502601

(England and Wales)

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

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

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

Revaluations

3,459,050

At 31 March 2026

4,119,741

Depreciation and impairment

At 31 March 2026

-

Net book value

At 31 March 2026

4,119,741

At 31 March 2025

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

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

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

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