Company No: 00564677 (England and Wales)

Contents

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

DIRECTORS	J K Lewis
	E K Muggridge

SECRETARY

E K Muggridge

REGISTERED OFFICE	First Floor Southfield House Southfield Road
	Westbury On Trym
	Bristol
	BS9 3BH
	United Kingdom

COMPANY NUMBER

00564677 (England and Wales)

ACCOUNTANT	Gravita Western Limited
	2nd Floor, South
	One Castle Park
	Tower Hill
	Bristol
	BS2 0JA
	United Kingdom

	Note	31.03.2026		31.03.2025
		£		£
Fixed assets
Tangible assets	3	112		132
		112		132
Current assets
Debtors
- due within one year	4	108,406		309,015
- due after more than one year	4	2,148,755		1,764,634
Cash at bank and in hand		1,907,709		1,969,358
		4,164,870		4,043,007
Creditors: amounts falling due within one year	5	( 80,174)		( 79,423)
Net current assets		4,084,696		3,963,584
Total assets less current liabilities		4,084,808		3,963,716
Net assets		4,084,808		3,963,716
Capital and reserves
Called-up share capital	6	279,500		279,500
Share premium account		1,811,907		1,811,907
Profit and loss account		1,993,401		1,872,309
Total shareholders' funds		4,084,808		3,963,716

For the financial year 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 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 Edgecumbe Securities Limited (registered number: 00564677) were approved and authorised for issue by the Board of Directors on 13 October 2026. They were signed on its behalf by:

E K Muggridge 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 period, unless otherwise stated.

General information and basis of accounting

Edgecumbe Securities 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.

The principal activities of the company in the year under review were those of credit granting and management of real estate on a fee or contract basis.

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents interest receivable from the provision of hire purchase and finance facilities and property management fees. Interest is calculated on a monthly basis and invoiced up to the period end date. Property management fees are invoiced annually and allocated to the periods to which they relate.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings	15 % reducing balance
Computer equipment	3 years straight line

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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. Financial liabilities classified as payable within one year are not amortised.

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

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2. Employees

	Year ended 31.03.2026		Period from 06.04.2024 to 31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 April 2025	1,310		929		2,239
At 31 March 2026	1,310		929		2,239
Accumulated depreciation
At 01 April 2025	1,178		929		2,107
Charge for the financial year	20		0		20
At 31 March 2026	1,198		929		2,127
Net book value
At 31 March 2026	112		0		112
At 31 March 2025	132		0		132

4. Debtors

	31.03.2026		31.03.2025
	£		£
Debtors: amounts falling due within one year
Trade debtors	50,961		190,007
Prepayments and accrued income	11,823		48,953
Other debtors	45,622		70,055
	108,406		309,015
Debtors: amounts falling due after more than one year
Trade debtors	2,148,755		1,764,634

5. Creditors: amounts falling due within one year

	31.03.2026		31.03.2025
	£		£
Trade creditors	333		1,410
Accruals and deferred income	16,400		15,636
Corporation tax	51,441		50,377
Other creditors	12,000		12,000
	80,174		79,423

6. Called-up share capital

	31.03.2026		31.03.2025
	£		£
Allotted, called-up and fully-paid
262,500 Ordinary shares of £ 1.00 each	262,500		262,500
5,000 Ordinary A shares of £ 1.00 each	5,000		5,000
	267,500		267,500
12,000 10% Preference Shares shares of £ 1.00 each	12,000		12,000
	279,500		279,500