IRIS Accounts Production v25.3.0.601 08006116 Board of Directors 1.8.24 31.7.25 31.7.25 true false true false false true false Fair value model 1387931 1483543 1491778 159040 135892 63428 32045 1387931 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08006116 2024-07-31 08006116 2025-07-31 08006116 2024-08-01 2025-07-31 08006116 2023-07-31 08006116 2023-08-01 2024-07-31 08006116 2024-07-31 08006116 ns15:EnglandWales 2024-08-01 2025-07-31 08006116 ns14:PoundSterling 2024-08-01 2025-07-31 08006116 ns10:Director1 2024-08-01 2025-07-31 08006116 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08006116 ns10:SmallEntities 2024-08-01 2025-07-31 08006116 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08006116 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 08006116 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08006116 ns10:FullAccounts 2024-08-01 2025-07-31 08006116 42 ns10:Director2 2024-07-31 08006116 42 ns10:Director2 2023-07-31 08006116 42 ns10:Director2 2024-08-01 2025-07-31 08006116 42 ns10:Director2 2023-08-01 2024-07-31 08006116 42 ns10:Director2 2025-07-31 08006116 42 ns10:Director2 2024-07-31 08006116 ns10:Director2 2024-08-01 2025-07-31 08006116 ns10:RegisteredOffice 2024-08-01 2025-07-31 08006116 ns5:CurrentFinancialInstruments 2025-07-31 08006116 ns5:CurrentFinancialInstruments 2024-07-31 08006116 ns5:Non-currentFinancialInstruments 2025-07-31 08006116 ns5:Non-currentFinancialInstruments 2024-07-31 08006116 ns5:ShareCapital 2025-07-31 08006116 ns5:ShareCapital 2024-07-31 08006116 ns5:RevaluationReserve 2025-07-31 08006116 ns5:RevaluationReserve 2024-07-31 08006116 ns5:FurnitureFittings 2024-08-01 2025-07-31 08006116 ns5:FurnitureFittings 2024-07-31 08006116 ns5:FurnitureFittings 2025-07-31 08006116 ns5:FurnitureFittings 2024-07-31 08006116 ns5:CostValuation 2024-07-31 08006116 ns5:AdditionsToInvestments 2025-07-31 08006116 ns5:DisposalsRepaymentsInvestments 2025-07-31 08006116 ns5:CostValuation 2025-07-31 08006116 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 08006116 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 08006116 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-07-31 08006116 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-07-31 08006116 ns5:Secured 2025-07-31 08006116 ns5:Secured 2024-07-31 08006116 ns5:RevaluationReserve 2024-07-31 08006116 ns10:Director1 1 2024-07-31 08006116 ns10:Director1 1 2023-07-31 08006116 ns10:Director1 1 2024-08-01 2025-07-31 08006116 ns10:Director1 1 2023-08-01 2024-07-31 08006116 ns10:Director1 1 2025-07-31 08006116 ns10:Director1 1 2024-07-31

REGISTERED NUMBER: 08006116 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Eph Investments Limited |

| Eph Investments Limited (Registered number: 08006116) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Eph Investments Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | E P Hazelwood

| P Hazelwood

| REGISTERED OFFICE: | 8 Mercia Business Village

| Coventry

| West Midlands

| CV4 8HX

| REGISTERED NUMBER: | 08006116 (England and Wales)

| ACCOUNTANTS: | Leigh Christou Ltd

| Chartered Certified Accountants

| Leofric House

| Binley Road

| Coventry

| CV3 1JN

| Eph Investments Limited (Registered number: 08006116) |

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | 511 |  | 2,342,541 |  |

Investment property | 6 | 3,070,000 |  | 3,070,000 |  |

3,070,511 |  | 5,412,541 |  |

CURRENT ASSETS

Debtors | 7 | 1,456 |  | 6,865 |  |

Cash at bank | 81,025 |  | 61,017 |  |

82,481 |  | 67,882 |  |

CREDITORS

Amounts falling due within one year | 8 | 173,553 |  | 1,426,227 |  |

NET CURRENT LIABILITIES | (91,072 | ) | (1,358,345 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,979,439 |  | 4,054,196 |  |

CREDITORS

Amounts falling due after more than one year | 9 | - |  | (900,000 | ) |

PROVISIONS FOR LIABILITIES | (253,102 | ) | (418,651 | ) |

NET ASSETS | 2,726,337 |  | 2,735,545 |  |

CAPITAL AND RESERVES

Called up share capital | 1,212 |  | 1,212 |  |

Revaluation reserve | 11 | 759,307 |  | 1,255,955 |  |

Retained earnings | 1,965,818 |  | 1,478,378 |  |

SHAREHOLDERS' FUNDS | 2,726,337 |  | 2,735,545 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Eph Investments Limited (Registered number: 08006116) |

Balance Sheet - continued

31 July 2025

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

E P Hazelwood - Director

| Eph Investments Limited (Registered number: 08006116) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Eph Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | Straight line over 4 years

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Taxation

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Investments

| Fixed asset investments are shown at fair value.

| Eph Investments Limited (Registered number: 08006116) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Investment properties

| Investment properties, being freehold properties held to earn rental income and for capital appreciation are carried at fair value.

| Investment property disposals are recognised on completion. Profits and losses arising are recognised through the profit or loss account as determined as the difference between the sales proceeds and the carrying amount of the asset.

| Investment properties are not depreciated.

| Rental income arising from investment properties is accounted for on a straight-line basis over the lease term.

| Interest and dividend income

| Interest income is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable.

| Dividend income is recognised when the shareholders' rights to receive payment have been established.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 7,728 |  |

| DEPRECIATION

| At 1 August 2024

| and 31 July 2025 | 7,728 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

| Eph Investments Limited (Registered number: 08006116) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 511 |  | 2,342,030 |  | 2,342,541 |  |

| Additions | - |  | 200,000 |  | 200,000 |  |

| Disposals | - |  | (2,542,030 | ) | (2,542,030 | ) |

| At 31 July 2025 | 511 |  | - |  | 511 |  |

| NET BOOK VALUE

| At 31 July 2025 | 511 |  | - |  | 511 |  |

| At 31 July 2024 | 511 |  | 2,342,030 |  | 2,342,541 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 3,070,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 3,070,000 |  |

| At 31 July 2024 | 3,070,000 |  |

| Fair value at 31 July 2025 is represented by:

£ |

| Valuation in 2017 | 300,544 |  |

| Valuation in 2021 | 456,866 |  |

| Valuation in 2023 | 255,000 |  |

| Cost | 2,057,590 |  |

3,070,000 |  |

| If Investment Property had not been revalued 2023 would have been included at the following historical cost:

| 31.7.25 |  | 31.7.24

£ | £ |

| Cost | 2,057,590 |  | 2,057,590 |  |

| Investment properties are valued based upon mortgage valuation reports prepared by Boothroyd & Company Independant Chartered Surveyors.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Other debtors | 1,456 |  | 6,865 |  |

| Eph Investments Limited (Registered number: 08006116) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade creditors | 1,262 |  | - |  |

| Taxation and social security | 134,393 |  | 13,597 |  |

| Other creditors | 37,898 |  | 1,412,630 |  |

173,553 |  | 1,426,227 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | - |  | 900,000 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | - |  | 900,000 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | - |  | 900,000 |  |

| The bank loan was repaid in full during the period and the security was subsequently removed.

11. | RESERVES

| Revaluation

| reserve

£ |

| At 1 August 2024 | 1,255,955 |  |

| Fair value adjustments | (496,648 | ) |

| At 31 July 2025 | 759,307 |  |

| Eph Investments Limited (Registered number: 08006116) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

| 31.7.25 |  | 31.7.24

£ | £ |

| E P Hazelwood and P Hazelwood

| Balance outstanding at start of year | (1,387,931 | ) | (1,483,543 | ) |

| Amounts advanced | 1,491,778 |  | 159,040 |  |

| Amounts repaid | (135,892 | ) | (63,428 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (32,045 | ) | (1,387,931 | ) |

| Included within 'Other creditors' is the above amount due to the directors in respect of loans made to the company. Interest is charged and the loans have no set terms for repayment.

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr and Mrs P Hazelwood.