ACCOUNTS - Final Accounts

Registered number: 13873727

BLACKWALL PROPERTY (NO.3) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

BLACKWALL PROPERTY (NO.3) LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BLACKWALL PROPERTY (NO.3) LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blackwall Property (No.3) Limited for the year ended 31 December 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Blackwall Property (No.3) Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Blackwall Property (No.3) Limited and state those matters that we have agreed to state to the director of Blackwall Property (No.3) Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blackwall Property (No.3) Limited and its director for our work or for this report.

It is your duty to ensure that Blackwall Property (No.3) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Blackwall Property (No.3) Limited. You consider that Blackwall Property (No.3) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Blackwall Property (No.3) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Barnes Roffe Advisory Limited

Chartered Accountants

Leytonstone House

3 Hanbury Drive

London

E11 1GA

10 September 2026

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BLACKWALL PROPERTY (NO.3) LIMITED

REGISTERED NUMBER: 13873727

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		360,000		345,000
			360,000		345,000
Current assets
Debtors: amounts falling due within one year	5	7,800		-
		7,800		-
Creditors: amounts falling due within one year	6	-		(12,000)
Net current assets/(liabilities)			7,800		(12,000)
Total assets less current liabilities			367,800		333,000
Creditors: amounts falling due after more than one year	7		(371,007)		(332,224)
Provisions for liabilities
Deferred tax		(5,100)		(1,350)
			(5,100)		(1,350)
Net liabilities			(8,307)		(574)

Capital and reserves
Called up share capital	9	1	1
Profit and loss account		(8,308)	(575)
		(8,307)	(574)

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BLACKWALL PROPERTY (NO.3) LIMITED

REGISTERED NUMBER: 13873727

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

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 year 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 income and retained earnings 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 10 September 2026.

D Godden

Director

The notes on pages 4 to 8 form part of these financial statements.

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BLACKWALL PROPERTY (NO.3) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Blackwall Property (No.3) Limited ("the Company") is a company limited by shares, incorporated in England and Wales. Its registered office is 33 The Laurels, Manston Business Park, Ramsgate, England, CT12 5NQ.
The principial activity of the comapny is that of a property investment 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is measured at the fair value of consideration received or receivable and represents the amount receivable for services rendered, net of returns, discounts and rebates allowed by the Company and value added taxes.
The Company’s source of revenue is from rental income from investment properties. Revenue is recognised in the accounting period in which the services are rendered.

2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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BLACKWALL PROPERTY (NO.3) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Investment property

nvestment 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.

2.5

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.

2.6

Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.7

Share Capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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.

2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.

Increases in provisions are generally charged as an expense to profit or loss.

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BLACKWALL PROPERTY (NO.3) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Tangible fixed assets

		Freehold property
		£
	Cost or valuation
	At 1 January 2025	345,000
	Revaluations	15,000
	At 31 December 2025	360,000

	Net book value
	At 31 December 2025	360,000
	At 31 December 2024	345,000

The investment property has been included at fair value as determined by the directors at the balance sheet date. The valuation was undertaken by the directors with reference to recent market transactions for similar properties and available market data. No independent external valuation was obtained during the year.

Debtors

					2025	2024
					£	£


Trade debtors	7,800	-

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

	Trade creditors	-	12,000

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BLACKWALL PROPERTY (NO.3) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

	Amounts owed to group undertakings	371,007	332,224

8.	Deferred taxation

	2025	2024
	£	£

At beginning of year	(1,350)	-
Charged to profit or loss	(3,750)	(1,350)
At end of year	(5,100)	(1,350)

The provision for deferred taxation is made up as follows:
	2025	2024
	£	£

	Deferred tax on revaluation of property	(5,100)	(1,350)
		(5,100)	(1,350)

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary share of £1.00	1	1

10.	Related party transactions
	At the year end the company owed its parents undertakings £371,007 (2024 - £332,224).

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BLACKWALL PROPERTY (NO.3) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

11.	Controlling party

The ultimate parent entity is Lanrick Holdings Limited. The accounts of Lanrick Holdings Limited can be obtained from the Registrar of Companies at Companies House, Crown Way, Cardiff, CF14 3UZ.
The immediate undertaking is Blackwall Property Group Limited. The accounts of Blackwall Property Group Limited can be obtained from the Registrar of Companies at Companies house, Crown Way, Cardiff, CF14 3UZ.

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