Company No: 01377455 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	D G Burt
	L V Hayward
	S J O Isaac-Bore

SECRETARY

D G Burt

REGISTERED OFFICE	22 Chancery Lane
	London
	WC2A 1LS
	United Kingdom

COMPANY NUMBER

01377455 (England and Wales)

	Note	2026		2025
		£		£
Fixed assets
Investments	3	15,076,228		13,654,911
		15,076,228		13,654,911
Current assets
Debtors	4	10,910		10,910
Cash at bank and in hand		171,035		245,414
		181,945		256,324
Creditors: amounts falling due within one year	5	( 51,301)		( 99,188)
Net current assets		130,644		157,136
Total assets less current liabilities		15,206,872		13,812,047
Provision for liabilities		( 596,530)		( 261,608)
Net assets		14,610,342		13,550,439
Capital and reserves
Called-up share capital		3,926		3,926
Share premium account		3,967,690		3,967,690
Capital redemption reserve		1,074		1,074
Profit and loss account		10,637,652		9,577,749
Total shareholders' funds		14,610,342		13,550,439

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Poole Properties Limited (registered number: 01377455) were approved and authorised for issue by the Board of Directors on 23 September 2026. They were signed on its behalf by:

D G Burt Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Poole Properties Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 22 Chancery Lane, London, WC2A 1LS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Interest income

Interest on deposits and fixed interest securities are accounted for on an accruals basis.

Dividend income

Dividends are accounted for on an ex-dividend basis.

Taxation

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

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generate taxable income.

Deferred tax
Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that they net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments.

Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Ordinary share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Interim dividends to the company's shareholders are recognised once they are paid. Final dividends to the company's shareholders are recognised in the reporting period in which the dividends are approved by the shareholders.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	3		3

3. Fixed asset investments

	2026		2025
	£		£
Subsidiary undertakings	100		100
Other investments and loans	15,076,128		13,654,811
	15,076,228		13,654,911

Investments in subsidiaries

	2026
	£
Cost
At 01 July 2025	100
At 30 June 2026	100
Carrying value at 30 June 2026	100
Carrying value at 30 June 2025	100

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 July 2025	13,654,811		13,654,811
Additions	5,745,160		5,745,160
Disposals	( 5,655,555)		( 5,655,555)
Movement in fair value	1,331,712		1,331,712
At 30 June 2026	15,076,128		15,076,128
Carrying value at 30 June 2026	15,076,128		15,076,128
Carrying value at 30 June 2025	13,654,811		13,654,811

4. Debtors

	2026		2025
	£		£
Other debtors	10,910		10,910

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to group undertakings	100		100
Taxation and social security	25,193		36,413
Other creditors	26,008		62,675
	51,301		99,188