REGISTERED NUMBER: 04413767 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JANUARY 2025 TO 30 NOVEMBER 2025

FOR

EDGEHILL PORTFOLIO NO.1 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R M Davies

S J Davies

REGISTERED OFFICE:

Filwood Green Business Park

1 Filwood Park lane

Bristol

BS4 1ET

REGISTERED NUMBER:

04413767 (England and Wales)

ACCOUNTANTS:

Magma Audit LLP (part of the Dains Group)

First Floor, Lakeside House

4 Smith Way

Grove Park

Leicester

Leicestershire

LE19 1SX

CURRENT ASSETS

Stocks

4

259,993

239,964

Debtors

5

251

2,250,896

Cash at bank and in hand

3,477

2,046

263,721

2,492,906

CREDITORS

Amounts falling due within one year

6

(20,559

)

(241,544

)

NET CURRENT ASSETS

243,162

2,251,362

TOTAL ASSETS LESS CURRENT LIABILITIES

243,162

2,251,362

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

243,161

2,251,361

SHAREHOLDERS' FUNDS

243,162

2,251,362

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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.

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

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 10 September 2026 and were signed on its behalf by:

S J Davies - Director

1.	STATUTORY INFORMATION

Edgehill Portfolio No.1 Limited is a limited company, limited by shares, registered in England and Wales. Its registered office address is Filwood Green Business Park, 1 Filwood Park Lane, Bristol, BSE 1ET and the registered number is 04413767.

2.	ACCOUNTING POLICIES

Basis of preparation

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

The presentation currency of the financial statements is Pounds Sterling (£) and the figures are rounded to the nearest £1.

Stocks

Trading properties are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase.

At each balance sheet date, trading properties are assessed for impairment. If an impairment is required, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment is recognised immediately in profit and loss.

When the circumstances that caused the impairment loss are favourably resolved, the impairment loss is reversed immediately in profit or loss and the carrying amount is increased, but only to the extent of the amount that it would have been prior to the impairment loss.

Financial instruments

(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate.

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.

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.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 4 ) .

4.

STOCKS

2025

2024

£

£

Stock - Properties

259,993

239,964

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

2,250,802

Other debtors

-

94

VAT

251

-

251

2,250,896

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

16,834

-

Other creditors

-

237,994

Accruals and deferred income

3,725

3,550

20,559

241,544

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group..