For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Transeur Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 6, Hawthorn Business Park, 165 Granville Road, London, United Kingdom, NW2 2AZ.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The accounts are prepared on a going concern basis. The use of going concern basis of accounting istrue appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

Turnover represents rents receivable on properties within the UK. Rents are receivable on a quarterly basis and where payments are receivable from tenants for quarters ending after the balance sheet date, the relevant proportion of rent receivable is recorded as deferred income and included as part of creditors due within one year.

Revenue from trading represents the income made from trading derivatives.

Investment property is carried at fair value and any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.

Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using tax rates that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against future taxable profits or against the reversal of deferred tax liabilities.

Deferred tax relating to a non-depreciable asset that is measured using the revaluation model, or to investment properties measured at fair value, is measured using the tax rates and allowances that apply to the sale of the asset.

Deferred tax is calculated using tax rates that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference

Trade and other receivables

Trade and other receivables are measured at transaction price less any impairment unless the arrangement constitutes a financing transaction in which case the transaction is measured at the present value of the future receipts discounted at the prevailing market rate of interest . Loans are initially measured at fair value and are subsequently measured at amortised cost using the effective interest method less any impairment.

Trade and other payables

Trade and other payables are measured at their transaction price unless the arrangement constitutes a financing transaction in which case the transaction is measured at present value of future payments discounted at prevailing market rate of interest. Other financial liabilities are initially measured at fair value net of their transaction costs. They are subsequently measured at amortised cost using the effective interest method.

The preparation of financial statements requires management to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key judgements and sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.

Investment property valuations - the valuations are prepared by the directors, in conjunction with professional valuers.

The average monthly number of persons (including directors) employed by the company during the year was:

The company's freehold properties are valued at the year end by the board of directors at open market value taking account of rental yield. Any surpluses or deficits on revaluation are netted of and transferred to the revaluation reserve and any permanent diminution in value is recognised in the profit and loss account.

The following secured debts are included:

a) £921,500 of the loans are secured against person guarantees given by one of the directors together with a third party.

b) £5,024,862 of the loans held by Barclays and HSBC are secured by a fixed legal charge over some of the company's properties

This reserve is undistributable.

As at the balance sheet date, included within other debtors, there is a balance of £314 (2024: £2,390 included within other creditors) owed by Greenacres Homes Limited.

As at the balance sheet date, included within other creditors, there is a balance of £1,881,466 (2024: £1,881,466) due to GHN Group Limited and a balance of £97,209 (2024: £2,217,450) due to Transeur Export Finance Co. Limited.

A prior period adjustment has been recognised which reclassifies the cash balance held under investments from short term investments to cash at bank. This has no impact on the profit or loss.