# EDGAR Filing Document

**Accession Number:** 0001953510
**File Stem:** 0000947871-26-000372
**Filing Date:** 2026-4
**Character Count:** 18334
**Document Hash:** 58eaa9edc61057db002ebe5af694b09f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000947871-26-000372.hdr.sgml**: 20260401

**ACCESSION NUMBER**: 0000947871-26-000372

**CONFORMED SUBMISSION TYPE**: ABS-15G

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20260401

**ITEM INFORMATION**: Findings and Conclusions of the Third Party Due Diligence Provider Obtained by the Issuer

**FILED AS OF DATE**: 20260401

**DATE AS OF CHANGE**: 20260401

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Residential mortgages - Other/Combined

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MORTGAGE BUSINESS PUBLIC LTD CO
- **CENTRAL INDEX KEY:** 0001953510

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** X0
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-06356
- **FILM NUMBER:** 26828462

**BUSINESS ADDRESS:**
- **STREET 1:** TRINITY ROAD
- **CITY:** HALIFAX
- **STATE:** X0
- **ZIP:** HX12RG
- **BUSINESS PHONE:** 011442073561174

**MAIL ADDRESS:**
- **STREET 1:** TRINITY ROAD
- **CITY:** HALIFAX
- **STATE:** X0
- **ZIP:** HX12RG
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MORTGAGE BUSINESS PUBLIC LTD CO
- **CENTRAL INDEX KEY:** 0001953510

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** X0
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act

**BUSINESS ADDRESS:**
- **STREET 1:** TRINITY ROAD
- **CITY:** HALIFAX
- **STATE:** X0
- **ZIP:** HX12RG
- **BUSINESS PHONE:** 011442073561174

**MAIL ADDRESS:**
- **STREET 1:** TRINITY ROAD
- **CITY:** HALIFAX
- **STATE:** X0
- **ZIP:** HX12RG

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM ABS-15G**

**ASSET-BACKED SECURITIZER REPORT PURSUANT TO SECTION 15G OF THE SECURITIES EXCHANGE ACT OF 1934**

Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:

□ Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period

<u> </u> to<u> </u>

Date of Report (Date of earliest event reported)<u> </u>

Commission File Number of securitizer:<u> </u>

Central Index Key Number of securitizer:<u> </u>

<u> </u>

Name and telephone number, including area code, of the person to contact in connection with this filing.

Indicate by check mark whether the securitizer has no activity to report for the initial period pursuant to Rule 15Ga-1(c)(1) □

Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i) □

Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii) □

⌧ Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

Central Index Key Number of depositor: <u>0001953510</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Bridgegate Funding PLC</u> 

Exact name of issuing entity as specified in its charter

Central Index Key Number of issuing entity (if applicable):<u> </u>

Central Index Key Number of underwriter (if applicable):<u> </u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Chris Morteo, +44 (0)7827 807 084</u> 

Name and telephone number, including area code, of the person to contact in connection with this filing.

**FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS**

**Item 2.01 Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Issuer**

The disclosures required by Rule 15Ga-2 (17 CFR 240.15Ga-2) for any third-party due diligence report obtained by the issuer are attached as an exhibit to this form. Please see Exhibit 99.1 for the related information.

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

<u>The Mortgage Business Public Limited Company</u>

(Securitizer, Depositor or Underwriter)

Date <u>April 1, 2026</u>

<u>/s/ Chris Morteo</u>

Chris Morteo

Authorised Signatory

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| Exhibit Number: | Description |
| 99.1 | [Independent Accountant's Report on Applying Asset Agreed Upon Procedures dated April 1, 2026 of Deloitte LLP.](ss6139702_ex9901.htm) |

---

## Exhibit 99.1

---

| | |
|:---|:---|
| ![](image_001.jpg) | Deloitte LLP<br> 2 New Street Square<br> London<br> EC4A 3BZ |
|  | Phone: +44 (0)20 7936 3000 |
| Independent Accountant's Report on Applying Asset Agreed Upon Procedures | Fax: +44 (0)20 7583 1198 |
|  | www.deloitte.co.uk |

---

The Board of Directors of

**Bridgegate Funding plc**

10th Floor, 5 Churchill Place

London

E14 5HU

(the "**Issuer**")

**Lloyds Bank Corporate Markets plc** 

33 Old Broad Street

London

EC2N 1HZ

(the "**Arranger**" and the "**Lead Manager**")

and the other Managers (as defined in the Engagement Letter)

1 April 2026

Dear Sirs/Madams,

**PROPOSED ISSUE BY BRIDGEGATE FUNDING PLC OF RESIDENTIAL MORTGAGE-BACKED NOTES (the "Issue")**

We have performed the procedures enumerated below on certain residential mortgages (the "Loan Pool"), which were agreed to by the Issuer, the Arranger, the Lead Manager and the other Managers (as defined in the Engagement Letter). The procedures were performed to assist you in evaluating the validity of certain characteristics of the Loan Pool. This agreed upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The appropriateness of these procedures is solely the responsibility of the Issuer, the Arranger, the Lead Manager and the Managers. Consequently, we make no representation regarding the appropriateness of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

This report (the "Asset Agreed Upon Procedures Report") is addressed to the Board of Directors of the Issuer, the Arranger, the Lead Manager and the Managers identified in the Engagement Letter who have agreed to participate in the proposed Issue.

These procedures were established with the Issuer, and the appropriateness of the procedures is solely the responsibility of the Issuer, the Arranger, the Lead Manager and the Managers as discussed above. The Issuer shall be solely responsible for providing accurate and complete information requested by Deloitte necessary to perform the procedures. Deloitte has no responsibility for the accuracy or completeness of the information provided by or on behalf of the Issuer, even if Deloitte had reason to know or should have known of such inaccuracy or incompleteness.

Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 1 New Street Square, London, EC4A 3HQ, United Kingdom.<br>Deloitte LLP is the United Kingdom affiliate of Deloitte NSE LLP, a member firm of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"). DTTL and each of its member firms are legally separate and independent entities. DTTL and Deloitte NSE LLP do not provide services to clients. Please see www.deloitte.com/about to learn more about our global network of member firms.<br>© 2026 Deloitte LLP. All rights reserved.<br>

![](image_002.jpg)

The procedures that we performed and our findings are as follows:

**Scope of our work and factual findings**

The procedures performed were as defined in Appendix 3 of the Engagement Letter (the "Agreed Upon Procedures").

The Issuer provided us with a data file 'Bridgegate Funding BOE LLD 2026-01-31.xlsx' (the "First Pool Run") containing an account number for each of the 32,162 mortgages in the Loan Pool as at 31 January 2026 (the "Cut-off Date").

A random sample of 59 loans (the "Sample") was selected from the First Pool Run using the sampling approach below.

The Issuer then provided us with the data file 'Bridgegate Funding 2026-01-31 DT Sample.xlsx' (the "Sample Pool") containing information for each loan in the Sample as at the Cut-off Date.

We have carried out the Agreed Upon Procedures on the Sample Pool on 25 March 2026.

**The sampling approach**

Sampling confidence is the probability that the actual errors, within a total population, are contained within the range of an estimate. Precision is the range of that estimate. The precision limit is the estimated maximum predicted number of errors within the total population. Sampling confidence and precision are stated in percentages.

Attribute sampling is a method of assessing the rate of occurrences of a specified attribute in a population and requires agreed upon procedures in relation to certain characteristics of a random sample of individual loans. In this case the Agreed Upon Procedures related to the documentation and procedures that support the Sample Pool contained in the First Pool Run.

Our method of calculating attribute sample sizes is based on the binomial probability distribution.

Statistical tests can only provide estimates of the error.

The procedures we have undertaken, set out in paragraphs 1.1 to 1.9 under the pool agreed upon procedures section below, has been limited to confirming that the selected attribute from the Sample Pool information relating to the First Pool Run agreed to the original loan documentation or copies thereof provided to us in the loan file. We are entitled to assume that the loan documentation is correct and we have not sought to independently verify this information. The loan documentation used in these Agreed upon Procedures was UFSS, the primary system of record (the "System").

**Objectives**

On the assumption that the information in the First Pool Run is a complete and accurate representation of the Loan Pool, the sample sizes chosen were designed with the objective of us being able to state that there is a 95% confidence that not more than 5% of the population of the First Pool Run contained an error in the relevant attribute. Where errors were found in the Sample Pool, we have recalculated the percentage errors that there might be in the First Pool Run and noted the revised percentage below. It is for you to ensure you understand this basis of reporting and to determine whether the errors are acceptable to you and for the purpose of the Issue.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **Pool agreed upon procedures** 

For each loan in the Sample Pool we carried out the following agreed upon procedures and have given a confidence and precision percentage for each procedure.

For the purposes of this report, the failure of a single attribute is termed an error.

![](image_002.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1. Repayment Type (AR69)

For each loan in the Sample Pool, we confirmed whether the repayment type agreed with that shown on the System. We found that the repayment type agreed with that shown on the System, with no exception.

As a result of the procedure performed there is a 95% confidence that not more than 5% of the First Pool Run contained errors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2. Interest Rate (AR109)

For each loan in the Sample Pool, we confirmed whether the interest rate agreed with that shown on the System. We found that the interest rate agreed with that shown on the System, with no exception.

As a result of the procedure performed there is a 95% confidence that not more than 5% of the First Pool Run contained errors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3. Interest Rate Type (AR107)

For each loan in the Sample Pool, we confirmed whether the interest rate agreed with that shown on the System. We found that the interest rate agreed with that shown on the System, with no exception.

As a result of the procedure performed there is a 95% confidence that not more than 5% of the First Pool Run contained errors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4. Interest Rate Index (AR108)

For each loan in the Sample Pool, we confirmed whether the interest rate index agreed with that shown on the System. We found that the interest rate index agreed with that shown on the System, with no exception.

As a result of the procedure performed there is a 95% confidence that not more than 5% of the First Pool Run contained errors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.5. Interest Rate Margin (AR110)

For each loan in the Sample Pool, we confirmed whether the interest rate margin agreed with that shown on the System. We found that the interest rate margin agreed with that shown on the System, with no exception.

As a result of the procedure performed there is a 95% confidence that not more than 5% of the First Pool Run contained errors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6. Interest Reversion Date (AR113)

For each loan in the Sample Pool, we confirmed whether the interest rate margin agreed with that shown on the System. We found that the interest rate margin agreed with that shown on the System, with no exception.

As a result of the procedure performed there is a 95% confidence that not more than 5% of the First Pool Run contained errors.

![](image_002.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.7. Loan Maturity Date (AR56)

For each loan in the Sample Pool, we confirmed whether the loan maturity date shown on the System was within the 3 month period of the quarter end date shown on the Sample Pool. We found that the loan maturity date shown on the System was within the 3 month period of the quarter end date shown on the Sample Pool, with no exception.

As a result of the procedure performed there is a 95% confidence that not more than 5% of the First Pool Run contained errors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.8. Current Balance (AR67)

For each loan shown in the Sample Pool, we confirmed whether the current balance agreed to that shown on the System as at the Cut-off Date. We found that the current balance agreed to that shown on the System as at the Cut-off Date, with no exception.

As a result of the procedure performed there is a 95% confidence that not more than 5% of the First Pool Run contained errors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.9. Arrears Balance (AR169)

For each loan shown in the Sample Pool, we confirmed whether the arrears balance agreed to that shown on the System as at the Cut-off Date. We found that the arrears balance agreed to that shown on the System as at the Cut-off Date, with no exception.

As a result of the procedure performed there is a 95% confidence that not more than 5% of the First Pool Run contained errors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.** **Scope of this Asset Agreed Upon Procedures Report** 

The scope of our work in preparing this Asset Agreed Upon Procedures Report was limited solely to those procedures set out above. We were not engaged to and did not conduct an audit the objective of which would be the expression of an opinion on the matters subject to the procedures described above. Accordingly, we do not express any opinion or overall conclusion on the procedures we have performed. You are responsible for determining whether the scope of our work specified is sufficient for your purposes and we make no representation regarding the appropriateness of these procedures for your purposes. If we were to perform additional procedures, other matters might come to our attention that would be reported to you.

This Asset Agreed Upon Procedures Report should not be taken to supplant any other enquiries and procedures that may be necessary to satisfy the requirements of the recipients of this Asset Agreed Upon Procedures Report.

This Asset Agreed Upon Procedures Report has been prepared for use in connection with the offering of securities inside of the United States and in accordance with United States attestation standards established by the American Institute of Certified Public Accountants and not in accordance with United Kingdom or other professional standards. This Asset Agreed Upon Procedures Report is only intended to be relied on in connection with any obligations or responsibilities in connection with the Issue that you may have under any legislation, regulations and/or rule of law under United States federal or state securities law. We accept no responsibility to, and deny any liability to, any person or in any way arising from or in connection with the use of this Asset Agreed Upon Procedures Report in connection with any offering of securities outside the United States.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.** **Use of this Asset Agreed Upon Procedures Report** 

Subject to the terms specified in our Engagement Letter dated 31 March 2026, this Asset Agreed Upon Procedures Report is provided solely for the private information and use of the Issuer, the Arranger, the Lead Manager and the Managers and is not intended to be and should not be used by anyone other than the Issuer, the Arranger, the Lead Manager and the Managers. This Agreed Upon Procedures Report should not be included in any publicly filed or publicly available document nor should this Agreed Upon Procedures Report, the services performed hereunder, or Deloitte's engagement hereunder be referred to in any publicly filed or publicly available document, in each case, except under the terms specified in our Engagement Letter. For the avoidance of doubt, the Arranger, the Lead Manager and the Managers are being provided with the Asset Agreed Upon Procedures Report in their capacity as addressees and not the engaging party.

If you have any questions or would like to discuss the content of this Asset Agreed Upon Procedures Report please do not hesitate to contact Louise Gill on +44 113 292 1299.

Yours truly,

**/s/ Deloitte LLP** 

**Deloitte LLP**