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REGISTERED NUMBER: 14698883 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

Fapril Investments Limited

Fapril Investments Limited (Registered number: 14698883)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 January 2025

| Page |

Balance Sheet | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 5

Fapril Investments Limited (Registered number: 14698883)

BALANCE SHEET

31 January 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

Fixed assets

Investment property | 4 | 188,191 |  | 188,191 |  |

Current assets

Cash at bank | 4,010 |  | 4,503 |  |

Creditors

Amounts falling due within one year | 5 | 126,389 |  | 122,250 |  |

Net current liabilities | (122,379 | ) | (117,747 | ) |

Total assets less current liabilities | 65,812 |  | 70,444 |  |

Creditors

Amounts falling due after more than one year | 6 | 74,747 |  | 74,747 |  |

Net liabilities | (8,935 | ) | (4,303 | ) |

Capital and reserves

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | (9,035 | ) | (4,403 | ) |

Shareholders' funds | (8,935 | ) | (4,303 | ) |

Fapril Investments Limited (Registered number: 14698883)

BALANCE SHEET - continued

31 January 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2025 and were signed on its behalf by:

Mr J R Hurrell - Director

Fapril Investments Limited (Registered number: 14698883)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 January 2025

1. | STATUTORY INFORMATION

| Fapril Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 14698883

| Registered office: | Yarrow Mead

| Wembury Road

| Plymouth

| Devon

| PL9 0DQ

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.

| Going concern

| The financial statements have been prepared on the going concern basis. This basis assumes that the company will have sufficient funding to enable it to continue to operate for the foreseeable future with the support of the director, who believes that the going concern basis of preparation remains appropriate in the company's circumstances.

| Turnover

| Turnover represents rental income receivable from investment properties during the year, rental income is recognised on a straight-line basis over the period of the lease, when the company’s right to receive payment is established.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Fapril Investments Limited (Registered number: 14698883)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 January 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| 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.

| Debtors

| 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.

| Creditors

| 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.

| Provisions

| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 February 2024

| and 31 January 2025 | 188,191 |  |

| Net book value

| At 31 January 2025 | 188,191 |  |

| At 31 January 2024 | 188,191 |  |

| The director has reviewed the carrying value of the investment property as at the balance sheet date and believes that its current market value is not materially different from its carrying amount at cost.

Fapril Investments Limited (Registered number: 14698883)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 January 2025

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 125,489 |  | 121,410 |  |

| Other creditors | 900 |  | 840 |  |

126,389 |  | 122,250 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 74,747 |  | 74,747 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 74,747 |  | 74,747 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

8. | RELATED PARTY DISCLOSURES

| As at the balance sheet date the company owed £125,489 to it's parent company, Hurrell Holdings Limited.