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Registered number: 14009819
Core Investment Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 14009819
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 650,000 -
Investment Properties 5 1,543,379 1,135,685
2,193,379 1,135,685
CURRENT ASSETS
Debtors 6 1,058,827 -
Cash at bank and in hand 650,558 9,419
1,709,385 9,419
Creditors: Amounts Falling Due Within One Year 7 (17,078 ) (780 )
NET CURRENT ASSETS (LIABILITIES) 1,692,307 8,639
TOTAL ASSETS LESS CURRENT LIABILITIES 3,885,686 1,144,324
Creditors: Amounts Falling Due After More Than One Year 8 (2,786,536 ) (1,180,230 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (101,469 ) -
NET ASSETS/(LIABILITIES) 997,681 (35,906 )
CAPITAL AND RESERVES
Called up share capital 10 810,100 100
Revaluation reserve 12 181,245 -
Profit and Loss Account 6,336 (36,006 )
SHAREHOLDERS' FUNDS 997,681 (35,906)
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Kyle Hendry
Director
5th December 2025
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Core Investment Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14009819 . The registered office is Lime House, 75 Church Road, Tiptree, Essex, CO5 0HB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line (no depreication on land)
All owner-occupied properties are carried at fair value determined annually and derived from the current market value for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the revluation reserve..
2.4. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 April 2024 -
Additions 410,000
Revaluation 240,000
As at 31 March 2025 650,000
Net Book Value
As at 31 March 2025 650,000
As at 1 April 2024 -
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Cost or valuation as at 31 March 2025 represented by:
Land & Property
Freehold
£
At cost 410,000
At valuation 240,000
650,000
The freehold land and buildings were revalued on 31 March 2025 by the director, on a fair value basis.
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 1,135,685
Additions 407,694
As at 31 March 2025 1,543,379
The investment property was revalued on 31 March 2025 by the director, on a fair value basis.
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 1,543,379 1,135,685
Accumulated depreciation and impairment 38,148 22,714
Carrying amount 1,505,231 1,112,971
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6. Debtors
2025 2024
£ £
Due within one year
Director's loan account 907,246 -
Due after more than one year
Amounts owed by associates 151,581 -
1,058,827 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 16,178 -
Accruals and deferred income 900 780
17,078 780
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 637,498 637,498
Other loans - 542,732
Amounts owed to group undertakings 2,149,038 -
2,786,536 1,180,230
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 637,498 637,498
Other Creditors - 542,732
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The security is in the form of legal charges in place on the property and held by Together Commercial Finance Limited.
2025 2024
£ £
Bank loans and overdrafts 637,498 637,498
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 810,100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Kyle Hendry - 907,246 - - 907,246
The above loan is unsecured, repayable on demand and interest is paid at the HM Revenue & Customs rate of 2.25%.
12. Reserves
Revaluation Reserve
£
Surplus on revaluation 181,245
As at 31 March 2025 181,245
13. Related Party Transactions
Core Construction Solutions LtdCore Construction Solutions Ltd and Core Investment Solutions Ltd are both subsidiaries in the same group.During the year Core Investment Solutions Ltd charged rent totalling £40,000 to Core Construction Solutions Ltd for the lease of business premises on normal commercial terms.

Core Construction Solutions Ltd

Core Construction Solutions Ltd and Core Investment Solutions Ltd are both subsidiaries in the same group.

During the year Core Investment Solutions Ltd charged rent totalling £40,000 to Core Construction Solutions Ltd for the lease of business premises on normal commercial terms.

The Hendry Group LtdThe Hendry Group Ltd is the parent company of Core Investment Solutions Ltd.On 13 May 2024 The Hendry Group Ltd acquired the shares in Core Investment Solutions Ltd via a share for share exchange. On 11 July 2024 property valued at £810,000 was transfered to Core Investment Solutions Limited from The Hendry Group Ltd in exchange for shares. At the year end of 31 March 2025 Core Investment Solutions Ltd owed The Hendry Group Ltd £2,149,038. This is a non interest bearing loan on which no repayment terms have been agreed.

The Hendry Group Ltd

The Hendry Group Ltd is the parent company of Core Investment Solutions Ltd.

On 13 May 2024 The Hendry Group Ltd acquired the shares in Core Investment Solutions Ltd via a share for share exchange. On 11 July 2024 property valued at £810,000 was transfered to Core Investment Solutions Limited from The Hendry Group Ltd in exchange for shares. At the year end of 31 March 2025 Core Investment Solutions Ltd owed The Hendry Group Ltd £2,149,038. This is a non interest bearing loan on which no repayment terms have been agreed.

14. Ultimate Controlling Party
The company's ultimate controlling party is The Hendry Group Ltd by virtue of his ownership of 100% of the issued share capital in the company.
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