No. 83 Properties Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09022415 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

NO. 83 PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

S C Britten

REGISTERED OFFICE:

Forresters Hall

1 Wyle Cop

Shrewsbury

Shropshire

SY1 1UT

REGISTERED NUMBER:

09022415 (England and Wales)

ACCOUNTANTS:

D.R.E. & Co. Limited

Chartered Accountants

7 Lower Brook Street

Oswestry

Shropshire

SY11 2HG

FIXED ASSETS

Tangible assets

5

1,716,187

1,372,858

CURRENT ASSETS

Stocks

318,520

Debtors

6

308,311

272,657

Cash at bank and in hand

867,369

48,616

1,494,200

639,793

CREDITORS

Amounts falling due within one year

7

2,107,268

937,301

NET CURRENT LIABILITIES

(613,068

)

(297,508

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,103,119

1,075,350

PROVISIONS FOR LIABILITIES

406

-

NET ASSETS

1,102,713

1,075,350

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

8

1,102,712

1,075,349

SHAREHOLDERS' FUNDS

1,102,713

1,075,350

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2026 and were signed by:

S C Britten - Director

1.	STATUTORY INFORMATION

No. 83 Properties Limited 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The accounts have been prepared on a going concern basis. This is dependent on the continued financial support of related undertakings.

The financial statements are presented in Sterling (£) rounded to the nearest £1.

These financial statements are for the individual entity only.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Freehold property is revalued by the directors at the end of each financial period with depreciation charged to write off the difference in values, down to its estimated realisable value.

Stocks

Work in progress is valued at the lower cost and net realisable value.

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.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

5.	TANGIBLE FIXED ASSETS

Freehold

Computer

property

equipment

Totals

£

COST OR VALUATION

At 1 June 2025

1,372,858

-

1,372,858

Additions

341,704

2,138

343,842

At 31 May 2026

1,714,562

2,138

1,716,700

DEPRECIATION

Charge for year

-

513

At 31 May 2026

-

513

NET BOOK VALUE

At 31 May 2026

1,714,562

1,625

1,716,187

At 31 May 2025

1,372,858

-

1,372,858

Cost or valuation at 31 May 2026 is represented by:

Freehold

Computer

property

equipment

Totals

£

Valuation in 2021

69,547

-

69,547

Valuation in 2023

22,500

-

22,500

Valuation in 2024

263,099

-

263,099

Cost

1,359,416

2,138

1,361,554

1,714,562

2,138

1,716,700

The director considers the current valuation reasonable and inline with market value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Trade debtors

2,960

720

Other debtors

271,077

Directors' current accounts

20,000

-

VAT

479

-

Prepayments

13,795

860

308,311

272,657

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Trade creditors

11,805

816

Tax

9,173

16,976

Social security and other taxes

-

279

Other creditors

2,080,636

914,035

Accruals and deferred income

5,654

5,195

2,107,268

937,301

8.

RESERVES

Included in retained earnings is £355,146 (2025: £355,146) of profits which are not available for distribution as they are unrealised profits on revaluations.

9.	RELATED PARTY DISCLOSURES

During the year the company made sales of £Nil (2025: £1,300), Management charges of £2,000 (2025: £Nil) and purchases of £433 (2025: £272) from related companies of which Mr S C Britten is also a director. At the year end
the balance owed to related companies was £2,080,000 (2025: £910,000).

10.	POST BALANCE SHEET EVENTS

On 24 June 2026, a total of 1 Ordinary Share of £1 each was transferred from Mr S Britten to TTFN Family Holdings Ltd. This event is a non-adjusting event and does not require any adjustment to the financial statements for the year ended 31 May 2026. There is no financial effect on the reported assets or liabilities of the company as at that date.

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by TTFN Family Holdings Ltd by virtue of its 100% shareholding.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of No. 83 Properties Limited for the year ended 31 May 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of No. 83 Properties Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of No. 83 Properties Limited and state those matters that we have agreed to state to the director of No. 83 Properties Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than No. 83 Properties Limited and its director for our work or for this report.

It is your duty to ensure that No. 83 Properties 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 profit of No. 83 Properties Limited. You consider that No. 83 Properties Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of No. 83 Properties 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.

D.R.E. & Co. Limited

Chartered Accountants

7 Lower Brook Street

Oswestry

Shropshire

SY11 2HG

8 September 2026