Quattro Holdings Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

Registered number: 03028415

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		38,733
Investment Properties	5		693,064		23,393,064
Investments	6		16,135,115		15,237,595

			16,828,179		38,669,392
CURRENT ASSETS
Stocks	7	-		428,995
Debtors	8	42,312,655		19,672,122
Cash at bank and in hand		8,959,845		136,980

		51,272,500		20,238,097
Creditors: Amounts Falling Due Within One Year	9	(7,589,119 )		(22,209,349 )

NET CURRENT ASSETS (LIABILITIES)			43,683,381		(1,971,252 )

TOTAL ASSETS LESS CURRENT LIABILITIES			60,511,560		36,698,140

Creditors: Amounts Falling Due After More Than One Year	10		-		(2,593,716 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,793,355 )		(5,608,951 )

NET ASSETS			56,718,205		28,495,473

CAPITAL AND RESERVES
Called up share capital	11		10,000		10,000
Revaluation reserve	12		12,960,452		12,960,452
Profit and Loss Account			43,747,753		15,525,021

SHAREHOLDERS' FUNDS			56,718,205		28,495,473

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Quattro Holdings Ltd.

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Thomas Henry James

Director

24 September 2026

The notes on pages 3 to 7 form part of these financial statements.

1. General Information

Quattro Holdings Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 03028415 . The registered office is Quattro House Acton Goods Yard, 305 Horn Lane, Acton, London, W3 0BP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% on valuation straight line basis
Leasehold	Over the lease term
Plant & Machinery	20% on cost straight line basis
Motor Vehicles	20% on cost straight line basis
Fixtures & Fittings	20% on cost straight line basis

2.3. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit profit and loss account.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Quattro Holdings Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery
	£
Cost or Valuation
As at 1 January 2025	38,733
Disposals	(38,733 )

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	38,733

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Quattro Holdings Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Investment Property

	2025
	£
Fair Value
As at 1 January 2025	23,393,064
Disposals	(13,400,000 )
Fair value adjustments	(9,300,000 )

As at 31 December 2025	693,064

6. Investments

	Joint Ventures
	£
Cost
As at 1 January 2025	15,237,595
Additions	1,732,383

As at 31 December 2025	16,969,978

Provision
As at 1 January 2025	-
Disposals	834,863

As at 31 December 2025	834,863

Net Book Value
As at 31 December 2025	16,135,115

As at 1 January 2025	15,237,595

Quattro Holdings Limited has a participating interest in Thorney Lane LLP, a property investment , letting and property development limited liability partnership, with a one -third interest. The investment shown at carrying value represents the amount of the investment at valuation and includes a one-third share of the profits and losses of Thorney Lane LLP less payments received from Thorney Lane LLP.

7. Stocks

	2025	2024
	£	£
Stock and Work in Progress	-	428,995

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Quattro Holdings Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	137,400	307,229
Prepayments and accrued income	19,597	20,541
Directors loan T James	332,954	-
Joint Venture	116,115	137,790
H & G Car Parks Ltd	-	2,950,000
Regency PR Propco Ltd	-	372,500
Interest receivable from H & G Car Parks Ltd	-	60,339
VAT	155,189	73,723
Amounts owed by Quattro UK Ltd	21,301,400	15,500,000
Amounts owed by Mansfield Farm Ltd	250,000	250,000
Loan to THJ ( Colnbrook ) Ltd	20,000,000	-

	42,312,655	19,672,122

Quattro (UK) Limited ,Mansfield Farm Iver Limited and Regency PR Propco Limited are all owned and controlled by T H James Esq. Mr T H James has also got a Vested interest in THJ (Colnbrook ) Ltd.

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	6,659	202,218
Bank loans and overdrafts	-	2,489,967
Corporation tax	6,878,054	-
Loan from McGovern Bros (Haulage) Limited	-	3,840,000
Loan from David and Deidre Rook	-	1,500,000
Accruals and deferred income	704,406	2,080,118
Directors' loan accounts	-	5,597,046
Loan from Osbourne Investments Ltd	-	6,500,000

	7,589,119	22,209,349

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	2,593,716

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Quattro Holdings Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

12. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 January 2025	12,960,452	15,525,021
Profit for the year and total comprehensive income	-	28,222,732

As at 31 December 2025	12,960,452	43,747,753

13. Related Party Transactions

During the year, the company entered into the following transactions with related parties :

1 Received rents from Quattro (UK) Ltd ( a company owned and controlled by T H James Esq - £112,500

2 Paid management charges to Quattro (UK) Ltd - £60,000

3 Paid Quattro (UK) Ltd compensation for relocation expenses - £1,000,000. It aslo paid Quattro (UK) Ltd £1,724,938 for repairs, renewals and maintenance

4 Paid interest to Osbourne Investments Ltd - £80,136

5 Paid rents to Thorney Lane LLP ( in which Quattro Holdings Ltd is a member ) - £233,458. It also received £1,000,000 from Thorney Lane LLP as compensation for relocation.

14. Ultimate Controlling Party

On 13th November 2024 , the company became a wholly owned subsidiary of Regency PR1 Limited. On 24th November 2025, Regency PR1 Limited became a wholly owned subsidiary of Regency PR Topco Limited. All of the issued share capital of Regency PR Topco Limited is owned by Mr T H James.

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