ACCOUNTS - Final Accounts preparation

Registered number: 15400347

EZ INVESTMENT LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JANUARY 2025

EZ INVESTMENT LIMITED

REGISTERED NUMBER: 15400347

BALANCE SHEET

AS AT 31 JANUARY 2025

		2025
Note		£

Fixed assets
Tangible assets	4		2,423
Investment property	5		609,729
			612,152
Current assets
Debtors: amounts falling due within one year	6	3,977
		3,977
Creditors: amounts falling due within one year	8	(129,114)
Net current (liabilities)/assets			(125,137)
Total assets less current liabilities			487,015
Creditors: amounts falling due after more than one year	9		(493,462)

Net (liabilities)/assets			(6,447)

Capital and reserves
Called up share capital	10	100
Profit and loss account		(6,547)
		(6,447)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Page 1

EZ INVESTMENT LIMITED

REGISTERED NUMBER: 15400347

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2025

................................................

Jingyao GUO

Director

Date: 8 October 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

EZ INVESTMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

1.	General information

EZ Investment Limited is a private company limited by shares registered in England and Wales. The address of the Company's registered office is 124 Finchley Road, London, United Kingdom, NW3 5JS. The company was incorporated on 9 January 2024 and commenced to trade on 17 September 2024.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The director, having reviewed the Company's financial performance and position up to the date these financial statements were approved, is of the opinion that the Company has available at its disposal, adequate financial resources to continue in operational existence for the foreseeable future.
While there will always remain inherent uncertainty, the director has no reason to believe that a material uncertainty exists that may cast significant doubt about the ability of the Company to continue as a going concern and therefore consider it both appropriate to continue to adopt the going concern basis in preparing the Company's financial statements and to not recognise any adjustments in the financial statements that would arise if the going concern basis were to become no longer appropriate.

2.3

Revenue

Revenue comprises turnover recognised by the Company in respect of rental income receivable during the year with amounts recognised in accordance with the underlying contractual arrangement on a straight line basis over the term of occupancy and is measured at the fair value of the consideration receivable.

2.4

Finance costs

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.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

EZ INVESTMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

2.Accounting policies (continued)

2.5

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Fixtures and fittings	-	20%
				Office equipment	-	20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable 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.

2.8

Creditors

Short-term 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.

Employees

The average monthly number of employees, including director, during the period was 1.

Page 4

EZ INVESTMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

4.	Tangible fixed assets

	Fixtures and fittings	Office equipment	Total
	£	£	£
Cost or valuation
Additions	2,231	408	2,639
At 31 January 2025	2,231	408	2,639
Depreciation
Charge for the period on owned assets	183	33	216
At 31 January 2025	183	33	216
Net book value
At 31 January 2025	2,048	375	2,423

5.	Investment property

		Long term leasehold investment property
		£
	Valuation
	Additions at cost	609,729
	At 31 January 2025	609,729

The 2025 valuations were made by director, on an open market value for existing use basis.

Debtors

					2025
					£


	Trade debtors	906

Page 5

EZ INVESTMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

6.Debtors (continued)

	Prepayments and accrued income	3,071
		3,977

7.	Cash and cash equivalents

8.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	3,060
	Other creditors	121,068
	Accruals and deferred income	4,986
		129,114

9.	Creditors: Amounts falling due after more than one year
		2025
		£

	Bank Loan	493,462
		493,462

	The following liabilities were secured:


	Bank Loan	493,462
		493,462

Details of security provided:

The bank loan is secured by a fixed legal charge over the assets of the company.

10.	Share capital
					2025

Page 6

EZ INVESTMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

10.Share capital (continued)

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

The shares were issued on 9 January 2024. The consideration was £100.

11.	Related party transactions
	There are non-interest bearing loan of £115,936 due to the director, Ms Jingyao GUO.

12.	Controlling party

The ultimate controlling party during the period were Ms Jingyao GUO.

Page 7