BrightAccountsProduction v1.0.0 v1.0.0 2024-03-25 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company continued to be that of an investment company. 27 September 2025 2 2 01460332 2025-03-24 01460332 2024-03-24 01460332 2023-03-24 01460332 2024-03-25 2025-03-24 01460332 2023-03-25 2024-03-24 01460332 uk-bus:PrivateLimitedCompanyLtd 2024-03-25 2025-03-24 01460332 uk-curr:PoundSterling 2024-03-25 2025-03-24 01460332 uk-bus:AbridgedAccounts 2024-03-25 2025-03-24 01460332 uk-core:ShareCapital 2025-03-24 01460332 uk-core:ShareCapital 2024-03-24 01460332 uk-core:OtherReservesSubtotal 2025-03-24 01460332 uk-core:OtherReservesSubtotal 2024-03-24 01460332 uk-core:RetainedEarningsAccumulatedLosses 2025-03-24 01460332 uk-core:RetainedEarningsAccumulatedLosses 2024-03-24 01460332 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-24 01460332 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-03-24 01460332 uk-bus:FRS102 2024-03-25 2025-03-24 01460332 uk-core:CostValuation 2024-03-24 01460332 uk-core:AdditionsToInvestments 2024-03-24 01460332 uk-core:RevaluationsIncreaseDecreaseInInvestments 2025-03-24 01460332 uk-core:CostValuation 2025-03-24 01460332 2024-03-25 2025-03-24 01460332 uk-bus:Director1 2024-03-25 2025-03-24 01460332 uk-bus:AuditExempt-NoAccountantsReport 2024-03-25 2025-03-24 xbrli:pure iso4217:GBP xbrli:shares

Howlyg Investments Limited

Abridged Unaudited Financial Statements

for the financial year ended 24 March 2025

HOWLYG INVESTMENTS LIMITED

Company Registration Number: 01460332

ABRIDGED BALANCE SHEET

as at 24 March 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Investment properties |  | 4 | 118,000 |  | 112,000
Investments |  | 5 | 832,595 |  | 717,189
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 950,595 |  | 829,189
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  |  | 131 |  | 205
Cash and cash equivalents |  |  | 12,564 |  | 15,417
|  |  | ───────── |  | ─────────
|  |  | 12,695 |  | 15,622
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (2,429) |  | (2,429)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 10,266 |  | 13,193
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 960,861 |  | 842,382
Provisions for liabilities |  |  | (75,343) |  | (55,706)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 885,518 |  | 786,676
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Other reserves |  |  | 262,559 |  | 189,139
Retained earnings |  |  | 622,957 |  | 597,535
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 885,518 |  | 786,676
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.

For the financial year ended 24 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 27 September 2025 and signed on its behalf by

________________________________ |  |  |  |  |
Howard Oken |  |  |  |  |
Director |  |  |  |  |

HOWLYG INVESTMENTS LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 24 MARCH 2025

1. | General Information
| Howlyg Investments Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 01460332. The registered office of the company is Flat 16 Welsby Court, Eaton Rise, Ealing, London, W5 2EX which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 24 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover represents the amounts receivable in the ordinary course of business, excluding value added tax. The company’s sources of income are recognised as follows: Ground rents: recognised on an accruals basis in accordance with the terms of the lease agreements. Insurance recharges: recognised on an accruals basis as recoverable from tenants in the period to which the underlying expense relates. Property income distributions (PIDs): recognised when the right to receive payment is established. Bank interest: recognised on a receivable basis using the effective interest method. Dividends from listed UK and overseas investments: recognised when the shareholder’s right to receive payment is established.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Abridged Profit and Loss Account as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Abridged Profit and Loss Account.
| Investments
| Listed investments are measured at fair value, with changes in fair value recognised in profit or loss in the period in which they arise.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Financial Instruments
| The company’s financial instruments comprise listed investments, cash at bank and trade payables. Listed investments are measured at fair value with changes in value recognised in profit or loss. Other financial instruments are measured at amortised cost.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).
|  | 2025 | 2024
|  | Number | Number
| Staff | 2 | 2
|  | ═════════ | ═════════

4. | Investment Properties
|  | Investment
|  | properties
|  | £
| Fair value
| At 25 March 2024 | 112,000
| Revaluation | 6,000
|  | ─────────
| At 24 March 2025 | 118,000
|  | ─────────
| All properties are situated within the United Kingdom and are subject to long leases. The freehold reversions are revalued annually by the directors following the prescribed formula for valuing freehold reversions.

5. | Investments
|  | Other
|  | investments
| Investments | £
| Cost or Valuation
| At 25 March 2024 | 717,189
| Additions | 29,285
| Revaluations | 86,121
|  | ─────────
| At 24 March 2025 | 832,595
|  | ─────────
| Net book value
| At 24 March 2025 | 832,595
|  | ═════════
| At 24 March 2024 | 717,189
|  | ═════════

6. | Capital commitments
| The company had no material capital commitments at the financial year-ended 24 March 2025.

7. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.