EASTTOP PROPERTY HOLDINGS LIMITED


Director	Felix Fry


Registered Address	42 High Street Wanstead
	London
	E11 2RJ


Registered Number	13350728 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		526
Investments	4		434,432		434,432
			434,432		434,958
Current assets
Debtors	5	620		518
Cash at bank and on hand		18,608		5,791
		19,228		6,309
Creditors amounts falling due within one year	6	(18,173)		(52)
Net current assets (liabilities)			1,055		6,257
Total assets less current liabilities			435,487		441,215
Creditors amounts falling due after one year	7		(429,827)		(442,327)
Net assets			5,660		(1,112)
Capital and reserves
Called up share capital			300		300
Profit and loss account			5,360		(1,412)
Shareholders' funds			5,660		(1,112)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 October 2025, and are signed on its behalf by:

Felix Fry
Director
Registered Company No. 13350728

EASTTOP PROPERTY HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	Company will have sufficient resources to meet its financial obligation, the director suggests it is appropriate to prepare financial statements on a going concern basis.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 October 24	1,563	1,563
At 30 September 25	1,563	1,563
Depreciation and impairment
At 01 October 24	1,037	1,037
Charge for year	526	526
At 30 September 25	1,563	1,563
Net book value
At 30 September 25	-	-
At 30 September 24	526	526

4.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 October 24	434,432	434,432
At 30 September 25	434,432	434,432
Net book value
At 30 September 25	434,432	434,432
At 30 September 24	434,432	434,432

	Notes
	¹Other investments other than loans

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	150	150
Prepayments and accrued income	470	368
Total	620	518


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	16,477	52
Taxation and social security	1,696	-
Total	18,173	52


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	262,327	262,327
Amounts owed to related parties	167,500	180,000
Total	429,827	442,327