Eph Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08006116 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Eph Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

FIXED ASSETS

Tangible assets

4

-

Investments

5

511

2,342,541

Investment property

6

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

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.

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

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.

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

-

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

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

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

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

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.