Caitland Lomas Carl Lomas

03448945 (England and Wales)

C/O Accounts And Legal 81 King Street Manchester Greater Manchester M2 4AH England

Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Investpower Limited for the year ended 28 February 2025 as set out on pages 5 - 9 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Investpower Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Investpower Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Investpower Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Investpower Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Investpower Limited. You consider that Investpower Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Investpower Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY 23 June 2025

Tangible assets

42,824 

25,743 

Investment property

4,655,000 

4,655,000 

Investments

250,000 

250,000 

Debtors

16,884 

9,580 

Cash at bank and in hand

122,096 

152,560 

(619,837)

(611,889)

(2,100,101)

(2,120,823)

Deferred tax

(540,444)

(409,561)

Called up share capital

2 

2 

Revaluation reserve

2,119,599 

2,119,599 

Profit and loss account

(293,179)

(168,991)

For the year ending 28 February 2025 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 in accordance with section 476 of the Companies Act 2006.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2025 and were signed on its behalf by

Carl Lomas Director Company Registration No. 03448945

Investpower Limited is a private company, limited by shares, registered in England and Wales, registration number 03448945. The registered office is C/O Accounts And Legal, 81 King Street, Manchester, Greater Manchester, M2 4AH, England.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Interest income is recognised in profit or loss using the effective interest method.

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Plant & machinery

Motor vehicles

Fixtures & fittings

Computer equipment

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and 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 current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: • The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of tax liabilities or other future taxable profits; and • Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

At cost 

At cost 

At cost 

At cost 

At 1 March 2024

48,742 

- 

3,982 

15,798 

68,522 

Additions

- 

17,778 

8,383 

395 

26,556 

Disposals

(1,185)

- 

- 

(5,872)

(7,057)

At 28 February 2025

At 1 March 2024

26,221 

- 

1,306 

15,252 

42,779 

Charge for the year

6,756 

231 

2,043 

445 

9,475 

On disposals

(1,185)

- 

- 

(5,872)

(7,057)

At 28 February 2025

At 28 February 2025

At 29 February 2024

Fair value at 1 March 2024

4,655,000 

At 28 February 2025

Valuation at 1 March 2024

250,000 

Valuation at 28 February 2025

Trade debtors

13,231 

8,139 

Amounts due from group undertakings etc.

416 

- 

Accrued income and prepayments

3,237 

1,441 

Bank loans and overdrafts

10,783 

- 

Trade creditors

395 

1,028 

Amounts owed to group undertakings and other participating interests

582,778 

568,481 

Taxes and social security

209 

17,483 

Other creditors

25,672 

24,897 

Bank loans

1,807,555 

1,828,467 

Other creditors

204,079 

206,498 

Loans from directors

88,467 

85,858 

85,858 

2,845 

236 

88,467 

During the year the average number of employees was 4 (2024: 6).