Company No: 09946352 (England and Wales)

Contents

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

DIRECTORS	P Kenyon
	R Kenyon

REGISTERED OFFICE	Beckswood Properties Limited
	Underfield
	Greenodd
	LA12 8HU
	United Kingdom

COMPANY NUMBER

09946352 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	3,186		466
Investment property	4	12,814,999		13,041,081
		12,818,185		13,041,547
Current assets
Debtors	5	57,861		39,698
Cash at bank and in hand	6	8,875		72,568
		66,736		112,266
Creditors: amounts falling due within one year	7	( 8,467,685)		( 8,806,087)
Net current liabilities		(8,400,949)		(8,693,821)
Total assets less current liabilities		4,417,236		4,347,726
Creditors: amounts falling due after more than one year	8	( 548,378)		( 548,378)
Provision for liabilities	9	( 610,400)		( 664,949)
Net assets		3,258,458		3,134,399
Capital and reserves
Called-up share capital	10	100		100
Fair value reserve		2,050,749		2,331,380
Profit and loss account		1,207,609		802,919
Total shareholders' funds		3,258,458		3,134,399

For the financial year ending 31 January 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 Beckswood Properties Ltd (registered number: 09946352) were approved and authorised for issue by the Board of Directors on 30 October 2026. They were signed on its behalf by:

P Kenyon 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 year, unless otherwise stated.

General information and basis of accounting

Beckswood Properties Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Beckswood Properties Limited, Underfield, Greenodd, LA12 8HU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Beckswood Properties Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Prior year adjustment

Comparatives have been reclassified to present investment property separately from tangible fixed assets. There is no effect on profit or net assets,

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise on monetary items.

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.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by external valuers and derived from current market rent and investment property yields for comparable real estate, adjusted if necessary, for any difference in nature, location or condition of the specific property.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 February 2025	97,339		97,339
Additions	3,668		3,668
At 31 January 2026	101,007		101,007
Accumulated depreciation
At 01 February 2025	96,873		96,873
Charge for the financial year	948		948
At 31 January 2026	97,821		97,821
Net book value
At 31 January 2026	3,186		3,186
At 31 January 2025	466		466

4. Investment property

	Investment property
	£
Valuation
As at 01 February 2025	13,041,081
Impairment	(226,082)
As at 31 January 2026	12,814,999

The investment properties were valued on an open market basis as at 28 February 2025 and 31 August 2026 by the company's letting and managing agents and the valuations were agreed by the directors as being representative of fair value.

The directors concluded that there had not been a material movement in value between 31 August 2026 and the reporting date and, accordingly, the 31 August 2026 valuations have been used for the purposes of these financial statements.

The investment properties have a value of £12,815,000 (2025: £13,041,082) based on these valuations. The equivalent carrying amount under the historical cost model would have been £10,381,285 (2025: £10,381,285). No depreciation would have been charged on the historical cost carrying amount.

5. Debtors

	2026		2025
	£		£
Amounts owed by associates	57,861		39,698

6. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	8,875		72,568

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Taxation and social security	101,504		229,756
Other creditors	8,366,181		8,576,331
	8,467,685		8,806,087

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans (secured)	548,378		548,378

9. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 664,949)		( 619,199)
Credited/(charged) to the Profit and Loss Account	54,549		( 45,750)
At the end of financial year	( 610,400)		( 664,949)

10. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

11. Related party transactions

The director operates a current account with the company. £8,359,235 (2025: £8,559,780) was owed to the director by the company at 31 January 2026.