REGISTERED NUMBER: 16584580 (England and Wales)

Unaudited Financial Statements

for the Period 15th July 2025 to 31st January 2026

for

71PS OpCo Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Brecknell

REGISTERED OFFICE:

62 Park St

Bristol

BS1 5JN

REGISTERED NUMBER:

16584580 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

CURRENT ASSETS

Debtors

4

204,281

CREDITORS

Amounts falling due within one year

5

181,142

NET CURRENT ASSETS

23,139

TOTAL ASSETS LESS CURRENT LIABILITIES

23,139

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

23,039

SHAREHOLDERS' FUNDS

23,139

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22nd October 2026 and were signed by:

J Brecknell - Director

1.	STATUTORY INFORMATION

71PS OpCo 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.

The financial statements are presented in Pounds Sterling (£), which is the Company's functional and presentation currency.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Critical accounting judgements and key sources of estimation uncertainty

The directors consider that there are no critical judgements or key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover represents income from the provision of student accommodation and related services and is recognised over the period of occupancy as the services are provided. All turnover arose within the United Kingdom.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Cash & cash equivalents

Cash comprises cash in hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

Cash and cash equivalents consist solely of balances held in the Company's bank current account. The Company does not hold any short-term investments and does not operate an overdraft facility.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Financial instruments

The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'.

Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets: Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities: Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.

DEBTORS

£

Amounts falling due within one year:

Prepayments

1,978

Amounts falling due after more than one year:

Amounts owed by group undertakings

136,629

Amounts owed from related

parties

65,674

202,303

Aggregate amounts

204,281

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

20,180

Deferred income

159,602

Accrued expenses

1,360

181,142

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

£

Within one year

100,000

Between one and five years

400,000

In more than five years

1,958,334

2,458,334

7.	SECURED DEBTS

The Company had no secured liabilities at the balance sheet date.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

9.	CONTINGENT LIABILITIES

The Company had no contingent liabilities at the balance sheet date.

10.	OTHER FINANCIAL COMMITMENTS

At 31 January 2026, the company had total commitments under non-cancellable operating leases over the remaining life of the rental lease of £2,458,333.

11.	RELATED PARTY DISCLOSURES

No advances, credits or guarantees were made to directors during the year and no such balances were outstanding at the balance sheet date.

At the balance sheet date, the Company was owed £65,674 from Urban Creation Limited. This Company is under common control but not within the group. The balance is unsecured, interest-free and repayable on demand.

12.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date affecting the Company since the financial period.

13.	ULTIMATE CONTROLLING PARTY

The Company is a wholly owned subsidiary of Urban Creation (71PS) Ltd, a company incorporated in England and Wales.

The ultimate controlling parties are Jonathan Brecknell and Sarah Brecknell, who control the Company through their shareholdings in Urban Creation Topco Limited, the ultimate parent undertaking of the group.