Company registration number 13243043 (England and Wales)
IMRE INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
IMRE INVESTMENTS LIMITED
COMPANY INFORMATION
Director
Mr I M R Elmagdoub
Company number
13243043
Registered office
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Coutts and Co
440 Strand
London
WC2R 0QS
IMRE INVESTMENTS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
IMRE INVESTMENTS LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF IMRE INVESTMENTS LIMITED FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of IMRE Investments Limited for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of IMRE Investments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of IMRE Investments Limited and state those matters that we have agreed to state to the b oard of d irectors of IMRE Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than IMRE Investments Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that IMRE Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of IMRE Investments Limited. You consider that IMRE Investments 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 financial statements of IMRE Investments 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 f inancial statements.

Ormerod Rutter Limited
29 September 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
IMRE INVESTMENTS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
16,144
20,468
Investments
4
2,948,141
4,574,969
2,964,285
4,595,437
Current assets
Debtors
5
5,337,403
3,952,447
Cash at bank and in hand
7,553
4,411
5,344,956
3,956,858
Creditors: amounts falling due within one year
6
(9,430,521)
(9,439,967)
Net current liabilities
(4,085,565)
(5,483,109)
Net liabilities
(1,121,280)
(887,672)
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
(1,121,380)
(887,772)
Total equity
(1,121,280)
(887,672)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 29 September 2025
Mr I M R Elmagdoub
Director
Company registration number 13243043 (England and Wales)
IMRE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

IMRE Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Oakley, Kidderminster Road, Droitwich, Worcestershire, WR9 9AY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

These financial statements for the year ended 31 March 2025 are the first financial statements of IMRE Investments Limited prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 April 2023. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

1.2
Going concern

These financial statements have been drawn up on the going concern basis. If the going concern basis were not appropriate, adjustments would have been made to reduce assets to recoverable amounts, to provide for any further liabilities that might arise, and to re-classify fixed assets as current assets and long term liabilities as current liabilities.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% on reducing balance
Computers
25% on cost
1.4
Fixed asset investments

Listed fixed asset investments are measured at current market value.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
IMRE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
30,873
6,552
37,425
Depreciation and impairment
At 1 April 2024
12,192
4,765
16,957
Depreciation charged in the year
2,802
1,522
4,324
At 31 March 2025
14,994
6,287
21,281
Carrying amount
At 31 March 2025
15,879
265
16,144
At 31 March 2024
18,681
1,787
20,468
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
2,948,141
4,574,969
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 April 2024
4,574,969
Valuation changes
61,992
Disposals
(1,688,820)
At 31 March 2025
2,948,141
Carrying amount
At 31 March 2025
2,948,141
At 31 March 2024
4,574,969
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
2,258,719
2,189,813
Other debtors
3,078,684
1,762,634
5,337,403
3,952,447
IMRE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
396
355
Amounts owed to group undertakings
9,428,739
9,438,238
Other creditors
1,386
1,374
9,430,521
9,439,967
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary £1 shares of £1 each
100
100
100
100
8
Control

Ultimate parent company

The ultimate parent company is IMRE Group Ltd, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mr I M R Elmagdoub by virtue of his controlling interest in the ultimate parent company.

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