Registration number: 16201272

Prestbury Medway Holdco Limited

Contents

Company Information	1
Directors' Report	2
Statement of Comprehensive Income	3
Balance Sheet	4
Statement of Changes in Equity	5
Notes to the Unaudited Financial Statements	6 to 10

Prestbury Medway Holdco Limited

Company Information

Directors

S L Gumm B Walford

Registered office

Cavendish House 18 Cavendish Square London W1G 0PJ

Prestbury Medway Holdco Limited

Directors' Report for the Period Ended 31 March 2026

The directors present their report and the first financial statements of the company for the period from incorporation to 31 March 2026.

Incorporation

The company was incorporated on 22 January 2025.

Directors of the company

The directors who held office during the period and to the date of this report were as follows:

S L Gumm (appointed 22 January 2025)

B Walford (appointed 22 January 2025)

Principal activity

The principal activity of the company is that of a holding company.

Statement of directors' responsibilities

The directors acknowledge their responsibilities for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

•	select suitable accounting policies and apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent; and

•	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:
 

......................................... S L Gumm Director

Prestbury Medway Holdco Limited

Statement of Comprehensive Income for the Period Ended 31 March 2026

	Period ended 31 March 2026 £
Administrative expenses	(16,429)
Operating loss	(16,429)
Income from subsidiary	930,000
Other interest receivable and similar income	67,633
Interest payable and similar expenses	(553,431)
Profit before tax	427,773
Profit and total comprehensive income for the financial period	427,773

The above results were derived from continuing operations.

Prestbury Medway Holdco Limited

(Registration number: 16201272)
Balance Sheet as at 31 March 2026

	Note	2026 £
Fixed assets
Investment in subsidiary	5	27,304,100
Current assets
Debtors	6	360
Cash at bank and in hand		560,154
		560,514
Creditors: Amounts falling due within one year	7	(686,141)
Net current liabilities		(125,627)
Total assets less current liabilities		27,178,473
Creditors: Amounts falling due after more than one year	7	(12,856,700)
Net assets		14,321,773
Capital and reserves
Called up share capital	8	10,000
Share premium reserve		14,294,000
Profit and loss account		17,773
Shareholders' funds		14,321,773

For the financial period ended 31 March 2026 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 of its financial statements for the period in question 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.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:
 

......................................... S L Gumm Director

Prestbury Medway Holdco Limited

Statement of Changes in Equity for the Period Ended 31 March 2026

Period ended 31 March 2026	Share capital £	Share premium reserve £	Profit and loss account £	Total £
Profit and total comprehensive income for the period	-	-	427,773	427,773
Dividends paid in the period	-	-	(410,000)	(410,000)
Shares issued during the period	10,000	14,294,000	-	14,304,000
At 31 March 2026	10,000	14,294,000	17,773	14,321,773

Prestbury Medway Holdco Limited

Notes to the Unaudited Financial Statements for the Period Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom. The registered office address is shown on page 1.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A Small Entities and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

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

Disclosure of long or short period

This is the company's first accounting period. The accounting period has been lengthened to represent the period from incorporation on 22 January 2025 to 31 March 2026.

Exemption from preparing group accounts

The company is the parent of a small group. The company has taken advantage of the exemption provided by section 399 of the Companies Act 2006 and has not prepared group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

Judgements in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements in compliance with FRS102 Section 1A Small Entities may require the use of certain critical estimates. It may also require the directors to exercise judgement in applying the accounting policies.

In preparing these financial statements, the directors have had to make the following significant judgement:

Determination of whether there are indicators of impairment of the company's investments that are carried at cost. Factors taken into consideration in reaching such a decision include knowledge as to the economic viability and expected future financial performance of the investments, the extent to which the distributions received from the investments are linked to a reduction in the scale of operations and balance sheet value of the relevant underlying business.

There were no other significant judgements or areas of critical estimation uncertainty.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below.

Prestbury Medway Holdco Limited

Notes to the Unaudited Financial Statements for the Period Ended 31 March 2026

2	Accounting policies (continued)

Tax

The tax expense for the year, if any, comprises current 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 or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The company's liability for current tax is calculated using tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.

Current tax assets and liabilities are not discounted.

Investment in subsidiary

The company's investment in its subsidiary undertaking is measured at cost less any accumulated impairment.

An entity is treated as a subsidiary undertaking where the company has the power to govern the financial and operating policies of the investee entity so as to obtain benefits from its activities.

Financial instruments

Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than its legal form.
 
The company's cash at bank and in hand, other debtors, other creditors and loans payable are measured initially at transaction price, and subsequently at amortised cost using the effective interest method, where appropriate.

Cash and cash equivalents

Cash is represented by cash in hand and deposits held with financial institutions repayable without penalty on notice of not more than 24 hours.

Borrowings

Loan issue and related costs are charged to profit or loss over the term of the related borrowings. The amortisation charge and any early redemption costs are included within interest payable and similar charges in the statement of comprehensive income. Borrowings are shown in the balance sheet net of unamortised loan issue and related costs.

Dividends

Equity dividends are recognised when they become legally payable, interim dividends when paid and final dividends when approved by the shareholders at an annual general meeting.

3	Employees and directors

The company had no employees and 2 directors during the period. The directors did not receive any remuneration in the period.

4

Taxation

The company did not incur a corporation tax charge because it had a taxable loss during the period.

Prestbury Medway Holdco Limited

Notes to the Unaudited Financial Statements for the Period Ended 31 March 2026

5	Investment in subsidiary

	2026 £
Investment in subsidiary	27,304,100