REGISTERED NUMBER: 13139648 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

SEDGEFIELD PARTNERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

S Higson

A Higson

REGISTERED OFFICE:

45 Queen Street

Deal

Kent

CT14 6EY

REGISTERED NUMBER:

13139648 (England and Wales)

ACCOUNTANTS:

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

FIXED ASSETS

Investments

4

12,500

9,500

Investment property

5

431,018

312,323

443,518

321,823

CURRENT ASSETS

Debtors

6

75,776

41,090

Cash at bank

17,827

5,183

93,603

46,273

CREDITORS

Amounts falling due within one year

7

518,376

357,669

NET CURRENT LIABILITIES

(424,773

)

(311,396

)

TOTAL ASSETS LESS CURRENT LIABILITIES

18,745

10,427

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Fair value reserve

8

(3,242

)

-

Retained earnings

20,987

9,427

18,745

10,427

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

A Higson - Director

S Higson - Director

1.	STATUTORY INFORMATION

Sedgefield Partners 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Fabergé Egg

9,500

9,500

Fabergé Egg Revaluation

3,000

-

12,500

9,500

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

312,323

Additions

126,018

Revaluations

(7,323

)

At 31 January 2026

431,018

NET BOOK VALUE

At 31 January 2026

431,018

At 31 January 2025

312,323

Fair value at 31 January 2026 is represented by:

£

Valuation in 2026

(7,323

)

Cost

438,341

431,018

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

605

-

Deferred tax asset

1,081

-

Prepayments

74,090

41,090

75,776

41,090

Prepayments represents deposits paid for the purchase of an off-plan property, which has not yet completed.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

2,706

1,486

Other creditors

966

-

Directors' current accounts

513,075

355,151

Accrued expenses

697

660

Deferred income

932

372

518,376

357,669

8.

RESERVES

Fair

value

reserve

£

Revaluation

(3,242

)

At 31 January 2026

(3,242

)

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following Directors loan accounts subsisted during the year;

Directors Loan Account 1

A member of key management personnel.

During the year the Company repaid the Director £2,544 (2025: £NIL)

During the year the Director advanced the Company £82,961 (2025: £168,399)

As at 31 January 2026 the Company owed the Director £259,297 (2025: £178,880)

Directors Loan Account 2

A member of key management personnel.

During the year the Company repaid the Director £2,615 (2025: £NIL)

During the year the Director advanced the Company £80,122 (2025: £165,480)

As at 31 January 2026 the Company owed the Director £253,779 (2025: £176,272)

10.	RELATED PARTY DISCLOSURES

The company entered into an agreement with the Directors to manage properties owned by them. the sales income in the period represents the management fees charged to the Directors for that service.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on pages one to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

Date: .............................................