Registration number: 16191499

Sefton Park Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Sefton Park Ltd

Company Information

Directors

Mr JC Currie Mr MJ Tillbrook Mr NP Tappin

Registered office

Fawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire United Kingdom SL8 5TD

Accountants

Sterling Grove Accountants Limited Chartered Certified AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Sefton Park Ltd

(Registration number: 16191499)
Balance Sheet as at 31 March 2026

	Note	2026 £
Fixed assets
Tangible assets	4	16,833,961
Current assets
Debtors	5	521,221
Cash at bank and in hand		928,787
		1,450,008
Creditors: Amounts falling due within one year	6	(912,442)
Net current assets		537,566
Total assets less current liabilities		17,371,527
Creditors: Amounts falling due after more than one year	6	(19,052,214)
Net liabilities		(1,680,687)
Capital and reserves
Called up share capital		400
Retained earnings		(1,681,087)
Shareholders' deficit		(1,680,687)

For the financial period ending 31 March 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 October 2026 and signed on its behalf by:
 

Sefton Park Ltd

(Registration number: 16191499)
Balance Sheet as at 31 March 2026

......................................... Mr JC Currie Director

......................................... Mr NP Tappin Director

Sefton Park Ltd

Notes to the Unaudited Financial Statements for the Period from 17 January 2025 to 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Fawley House 2 Regatta Place
Marlow Road
Bourne End
Buckinghamshire
SL8 5TD
United Kingdom

These financial statements were authorised for issue by the Board on 13 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants are recognised under the accrual model of grant recognition. This model requires the grant to be classified as either a revenue-based grant or a capital-based grant.

Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

Sefton Park Ltd

Notes to the Unaudited Financial Statements for the Period from 17 January 2025 to 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold land and buildings	Nil
Plant and machinery	10-25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Sefton Park Ltd

Notes to the Unaudited Financial Statements for the Period from 17 January 2025 to 31 March 2026

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. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3.

4	Tangible assets

	Land and buildings £	Plant and machinery £	Total £
Cost or valuation
Additions	14,150,527	3,072,929	17,223,456
Disposals	-	(21,900)	(21,900)
At 31 March 2026	14,150,527	3,051,029	17,201,556
Depreciation
Charge for the period	-	367,595	367,595
At 31 March 2026	-	367,595	367,595
Carrying amount
At 31 March 2026	14,150,527	2,683,434	16,833,961

Included within the net book value of land and buildings above is £14,150,527 in respect of freehold land and buildings.
 

5

Debtors

Current	2026 £
Trade debtors	33,237
Prepayments	475,229
Other debtors	12,755
	521,221

Sefton Park Ltd

Notes to the Unaudited Financial Statements for the Period from 17 January 2025 to 31 March 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £
Due within one year
Trade creditors	359,109
Accruals and deferred income	195,434
Other creditors	357,899
	912,442

Creditors: amounts falling due after more than one year

	Note	2026 £
Due after one year
Loans and borrowings	7	19,052,214

7	Loans and borrowings

Non-current loans and borrowings

	2026 £
Other borrowings	19,052,214

8	Related party transactions

Summary of transactions with other related parties

Mr N P Tappin - Director The company paid £251,495 for managment charges to companies that Mr N P Tappin is a director and shareholder.

Summary of transactions with other related parties

Mr J C Currie - Director Other borrowings relate to a loan payable to Mr J C Currie totalling £19,052,214. Interest has been charged at 12% and interest of £2,349,360 was charged during the period. The loan is secured against the company's freehold property. The loan has no fixed repayment date and will be repaid on the sale of the company's freehold property.