ACCOUNTS - Final Accounts preparation

Registered number: 15731253

108 Investments Limited

Financial statements

Information for filing with the registrar

31 May 2025


108 Investments Limited

Balance sheet

At 31 May 2025

		2025
Note		£

Fixed assets
Investment property			245,181
			245,181
Current assets
Debtors		395
Cash at bank and in hand		372
		767
Creditors: amounts falling due within one year	6	(253,240)
Net current (liabilities)/assets			(252,473)
Total assets less current liabilities			(7,292)

Net (liabilities)/assets			(7,292)

Capital and reserves
Called up share capital			100
Profit and loss account			(7,392)
Shareholders' deficit			(7,292)


108 Investments Limited

Balance sheet (continued)

At 31 May 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 November 2025.

H K Patel	A Patel
Director	Director

Company registered number: 15731253
The notes on pages 3 to 4 form part of these financial statements.


108 Investments Limited

Notes to the financial statements

Period ended 31 May 2025

1.	General information

108 Investments Limited ("the company") is a private company limited by shares, incorporated in the
United Kingdom and registered in England. The address of the registered office is Valley Dental Practice 83 Loughton Way, Buckhurst Hill, Essex, IG9 6AS

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with Section 1A of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic
of Ireland' (FRS 102) and the Companies Act 2006.

2.2

Going concern

The directors believe that the company will be able to continue to trade within its working capital facilities for the foreseeable future and with the continued support of the directors and shareholders. They choose to prepare the accounts on a going concern basis.

2.3

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

3.	Employees
	The average monthly number of employees, including the directors, during the period was 2.

4.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	245,181
	At 31 May 2025	245,181

In the opinion of the directors, the valuation of the investment property is fair and unlikely to represent a material difference to the true valuation.


108 Investments Limited

Notes to the financial statements

Period ended 31 May 2025

Debtors

					2025
					£


	Prepayments	395
		395

6.	Creditors: amounts falling due within one year
		2025
		£

	Other creditors	250,300
	Accruals	2,940
		253,240